Assessment Roll Processing

Navigate: Closed Asmt Admin > Assessment Roll Processing

Description

Assessment roll processing compiles inventory and value data to create cadastres, or assessment rolls, which can be produced at different levels throughout the assessment year, based on the requirements of your jurisdiction.

Event-based Assessment Processing

Click Asmt Admin > Assessment Roll Processing and select:

Corrections (opens the Select Annual Corrections and Escapes Process screen)
Supplemental (opens the Select Supplemental Process screen)
Annual (opens the Select Annual Process screen)

On the Select ... screen, make a selection from the Tax year drop-down list. This filters the grid by when the instances were created.
Click to open an item in the Process column.

If there is no instance, click in the Process column to create a new roll process.

On the Select Roll Processes screen, click on an Instance Name.
On the Manage Roll Process screen, edit the Description of the process instance, if necessary.
In the Questions panel, enter or select your responses. If no questions are defined, this panel is not displayed.

NOTE: Questions are set up by your Aumentum Implementation team in the CA_Config_Tax.xlsx spreadsheet and are specific to the process category (Annual, Supplemental, Corrections).

NOTE: For Debt Service Levy, optionally check the Raise Event To Start Debt Rate Approval checkbox to trigger rate approval automatically after the last roll calculation step. Once rates are calculated, go to the workflow queue and click the Debt Rate workflow with the description of your debt rate calculation name to navigate to the Debt Rate Approval screen on which you can accept or reject the calculations.

Click Save. You cannot navigate away from this screen or perform calculations until you save the data.

OR

Click Cancel to discard your changes.
Click Calculations to open the Build Roll Processes screen. Once calculations are complete, click Previous to return to this screen.

It may take a few minutes to build and refresh the Values panel. Note that this panel has paging capabilities (bottom of screen) when there are several values.

NOTE: If files were generated, they are displayed in the Files tab on the Build Roll Processes screen, and in the Output - Files panel on this screen.
In the Output - Files panel, click on any file to open the associated report. If no files are generated as a result of the process, this panel is not displayed.
Other buttons on the Command Item bar:
- Click Cancel to discard any changes you don't want to keep since your last Save.
- Click Lock to disable any edits to the instance.
- Click Copy to create a new instance.
- Click Remove to delete the instance from the process. A warning is displayed to confirm your action, or to indicate why you cannot remove an instance. Notes regarding removing a roll instance:
- If the roll process category and instance are Workflow-enabled for your jurisdiction, click Submit to Approve to kick off a workflow for this roll process instance. It is then available from the View My Worklist screen for approval at which point the Submit to Approve button changes to an Accept/Reject button. If you are the approver, click Accept to accept the roll process and remove the item from the workflow, or click Reject to kick the item back to the workflow for further processing.
- Click List to return to the Select Roll Processes screen.
- Click Previous to return to the Search for Roll Processes screen.
- Click Close to end the task.

NOTE: See also Possessory Interest (PI) assessment roll processing.

Building Assessment Rolls Multiple Times

Assessment rolls can be built and rebuilt at different levels, so if changes occur, you will be able to redo the roll with correct information. Preliminary levels are used for working values, such as for verification and correction, whereas the final level is used to produce the actual assessment roll which is sent through Tax Roll Processing in Levy Management where charges are posted to Accounts Receivable.

Build the official assessment roll, or cadastre, containing the revenue object inventory and value data for the year, and make corrections to the roll after it has been closed.

Revenue Object Value Override - Override specific values on individual revenue objects as needed for proper calculation of the assessment roll.
Assessment Roll Processing - Compile the inventory and value data to create cadastres, or assessment rolls, which can be produced at different levels throughout the assessment year based on the requirements of your jurisdiction.
Roll Corrections Queue - View and process changes to an assessment roll through one or more corrections queues. A change must have an effective date that pre-dates the roll creation, although the correction is made after the roll creation date.

NOTE: Notification to all interested parties when corrections are approved, rejected, or change status is available. To set this up, go to Configuration > Security & User Maintenance > Roles > Maintain a Role. Click Edit on AA Queue access for Roll Corrections. Click the Data Items button on the Edit Role Details screen and check the Allow Access checkbox to allow access to corrections. If unchecked, view only rights are available to view corrections that are in a particular queue but the ability to accept or reject corrections is not available. Change reasons can be mapped to various queues on the Map Valuation Change Reasons screen; and once set up, when a correction is performed, depending on what change reason is selected, it is placed in the queue that was set up. to view a report of these correction notifications, go to Assessment Administration > Reports > SRS Administration Reports > [select report] > Get Correction Queue Status.

Jurisdiction Specific Information

Event Based Jurisdictions

A Change Notice of Assessments report is generated as part of the Annual, Correction (and Escape), and Supplemental roll processing. Required user input is Tax Year, Roll Caste, Instance, and summary or detail (detail shows PINs). The report details include:

Assessment type
Roll caste
Assessor parcel number
Assessed values (equalized roll) for the following:

Total
Land
Structure
Trees and Vines
Business Personal Property

California

For AB8 Factor Calculation roll processing, to support expired funds with base revenue is at the TAF level:

Configure a Redirect Fund UDF value via Tax > Levy Management > Tax Entity Maintenance > Tax Authorities for the previous year. The fund that is going to be the Redirect Fund should have the Fund Type of Ab8.
Inactivate a retiring fund type of AB8 that has Base Revenue and TAG Ratio in the previous year via Tax Entity Maintenance > Tax Funds.
Go to Tax > Processing > Tax Roll Processing, select the applicable tax year and the Category of Apportionment Factors.
Create a new Instance of the Expired Fund process, and select a Prior AB8 Instance to pull. Base Revenues from that instance. Click Save, define the UDF data, and click Calculations to run the steps.

NOTE: When the Levy Management effective date Boolean application setting Maintain Base Revenue at the TAG level is set to true, the existing Retiring Fund report is produced. When the setting is false, a new report is produced.
To specify whether Corrections and Escapes be included in the Tax Extension process, the option is available to choose one or more locked Assessment Roll instances against which taxes are extended to accommodate the requirement that the final Annual roll be included in Corrections and Escapes.
IMPORTANT: See Assessment Administration for details about Possessory Interest (PI) assessment roll processing.
Proration of Escapes. An Effective Date Assessment Administration application setting called Prorate Escape between all owners within tax year determines whether to prorates escapes among all owners within the tax year. Set to true to prorate via Configuration > Application Settings > Maintain Application Settings.
A report is output at the end of the rate calculation process to notify of rate calculation failures. Failures include:

Calculation errors
No rate calculated for an active debt service fund

For supplemental processing, an Enrolled Status Breakdown report is generated after each calculation.
A check is performed to ensure that all active debt service funds have a rate at the beginning of the Unitary debt service rate calculation process. Any funds missing a rate are included in the output report.
A check is also performed to ensure that all active funds of the specified type have either a tax rate (fund type of either debt or tax authority group) or a TAG ratio (fund type = tax authority group). A report is output for any funds in violation.
The Aumentum Platform supports the redistribution of general purpose taxes that have the Average Daily Attendance Indicator equal to true. Sum of General Purpose = General Purpose for all Average Daily Attendance K-12 Non-basic Aid. Average Daily Attendance Distribution = Sum of General Purpose * Current Year Average Daily Attendance Factor.
During the annual roll process that applies Special Assessments and assembles the tax bill charges, the Aumentum Platform performs the following preliminary validation steps for which violations are written to an exception report:

All active special assessments have posted charges - exceptions list the active special assessment name with no posted charges.
A preliminary validation step to ensure that Special Assessment charges are not being applied to non-taxable secured revenue objects. Non-taxable PINs in violation write to the exception report.

During the tax extension process (for all annual, supplemental, and corrections), a validation is performed to ensure that only taxable revenue objects receive charges. All assessments are assumed to be taxable unless they have a non-taxable value modifier. As an output from the tax extension process, the following is generated and stored by Secured, Unsecured and State-assessed:

PIN Count by Taxability Code and TRA
Property Value by Taxability status and TRA
General Levy Tax Amount by TRA (the 1% general levy and may include land-only plus debt service)
General Purpose Tax Amount by TRA (the 1% general levy)
Debt Service Tax Amount by TAF
Fixed Charges by TAF (not applicable to unsecured)
Land Only Charges by TAF (not applicable to unsecured)

NOTE: For all jurisdictions, a data service for Post Taxes Completion Notice is available for setup (Reports and Interfaces > Data Services) as part of the extension process for the purpose of generating the Tax Extension Certification Affidavit to the Treasurer-Tax Collector from the Auditor-Controller certifying the extended secured, unsecured, and SBE rolls are extended and ready for billing. Contact your Aumentum Support representative if you need assistance setting up this data service to generate the affidavit.

During the post process for annual tax roll processing, bill generation varies slightly from normal for instances in which the state has previously billed, the unsecured is getting re-included when gathering the combined Equalized roll, and for which some unsecured properties (bills) may have changed to create a mixture of bills that have been corrected along with some that may not have been corrected. Aumentum performs the following when processing the annual roll:

If no bill exists, an annual bill is created with appropriate charges and due dates.
If an existing bill exists and no changes have occurred to values, charges, or rates, then the existing bill is left as it.
If an existing bill exists and the data is different, then a correction is performed on the annual bill (in all cases whether the change is an increase or decrease) and the bill date and due dates are readjusted as though a new bill is being created.

Riverside, California

A Process called Identify Parcels requiring annual appraisals is now available on the Search for Roll Process screen.
Levy identifies and summarizes both secured and unsecured property that is allocated countywide (e.g., Intercounty Pipeline). Levy extends the 'Calculate Aggregate Values' tax roll process to calculate the secured and unsecured Inter-County Pipeline value provided by the local assessor (R&T code §401.8.(a)) so that it can be reported in BOE 801, 802 and 822 “Allocated Countywide” columns. The calculation performed is that if the roll type equals 'ICPipeline', it is summed by TAG, by component type, and by assessment type to ensure that if any ICPipeline exists in TAGs other than 000-511, then Aumentum includes it. Within Aumentum Agricultural Preserve designations and Open-Space Land Contracts are attached to revenue objects as Preferential Assessment Revenue Object Modifiers. When a revenue object has a modifier that requires an annual appraisal, Assessment Administration begins a workflow during the Annual Assessment Roll Processing. The first step of the Annual Assessment Roll process is Identify parcels requiring annual appraisals, which looks for revenue objects that have modifiers that require an annual appraisal. If no annual appraisal has been submitted by RPA, Assessment Administration then starts the Aumentum Workflow to notify RPA that the appraisal is needed.

TAG Ratio Transfer Validation Report. This report is generated automatically as part of the Apportionment Factors roll processing category of TAG Ratio Transfer.
Debt Rate Calculation: An option has been added to the Debt Rate Calculation tax roll process to Raise Events to Start Accept/Reject Process. When selected, the Start Debt Rate Approve/Reject Process step creates a Aumentum Event for the process and it is added to the workflow.
Secured/Unsecured Roll Correction Bills These bills are flagged as qualifying for the 4-year payment plan if they meet the following conditions:

The roll correction assessment is an escape for a prior Tax Year[Tax Bill].
The roll correction assessment’s Total Base Tax Amount[Tax Bill] is more than 4YPP Eligibility Threshold Amount[Tax Bill] (currently $500).

Annual Corrections and Escape: An Apply Tax Bill Flags step has been added to the roll process build for the tax roll process of Annual Corrections and Escapes (Tax > Assessment Processing > Tax Roll Processing > Search for Roll Process.

To set this up:

Create a Flag Schedule criteria group (Configuration > Criteria Groups > Set Up Criteria Groups).
Create a Flag Schedule in Levy Management using the Flag Schedule criteria group you created (Tax > Levy Management > Setup > Flag Schedule > Add or Edit Flag Schedule).
Once the roll correction is processed through Assessment Administration, run the Annual Corrections and Escapes tax roll process to apply the flag.

The applied flag is displayed on the account(s) on the Revenue Object Detail Information screen in Info Center (Info Center > Revenue Object Detail).

Calculate Aggregate Values: Levy identifies and summarizes both secured and unsecured property that is allocated countywide (e.g., Intercounty Pipeline). Levy extends the 'Calculate Aggregate Values' tax roll process to calculate the secured and unsecured Inter-County Pipeline value provided by the local assessor (R&T code §401.8.(a)) so that it can be reported in BOE 801, 802 and 822 “Allocated Countywide” columns. The calculation performed is that if the roll type equals 'ICPipeline', it is summed by TAG, by component type, and by assessment type to ensure that if any ICPipeline exists in TAGs other than 000-511, then Aumentum includes it.
Delinquent Rate: Tax roll processing includes a Delinquency Rate calculation.
AV/AVI Aggregate: A calculation step was added to the AV/AVI Aggregate process to calculate prior year adjustments. Two UDFs, 'Perform Prior Year Value Adjustments For Jurisdictional Changes' and 'Equalized' were added to the Manage Roll Process screen (Asmt Admin > Assessment Roll Processing > Search for Roll Process > Select Roll Processes > Manage Roll Process) for the purpose of executing the value adjustment and equalizing it when both are checked.
Apply Special Assessments: Fixed charges are not applied to non-taxable secured assessments. To accommodate this, a calculation step was added to the Apply Special Assessments tax roll processing called Reject Fixed Charge for Non-Taxable Assessment. If a fixed charge is approved during fixed charge management, a notification of the rejection is generated. The rejection notice includes: 1.) tax year, 2.) assessment number, 3.) district number, 4.) dollar amount, and 5.) reason for rejection (Property is non-taxable). The report is generated during the Apply Special Assessments step in tax roll processing when a value modifier check is performed if designated as nontaxable and the special assessment is a postable amount. Upon completion of the Apply Special Assessments step, a notification is sent to Special Assessments about any exceptions. If there are properties that need fixed charges rejected, Aumentum Events are created and a simple accept/reject Workflow item is created for them. The items can then be processed via the screen sidebar > Workflow > View My Worklist. The process generates three reports, Tax Extension Failed PINs Report, Tax Extension Property Summary by TAG and Assessment Type Report, and Tax Extension Check Rates.

Variance Notification Workflow: This workflow is created when generating rate variance notices, associated with the Rate Variance Notice data service (Reports and Interfaces > Data Services).

To set this up:

Two application settings control generation of the variance notifications:
- Tax Rate Variance Notification. Selecting All generates a notice for all TAFs out of tolerance, even if a notice was generated previously. Selecting Previously Not Notified generates notices only for those TAFs that were not previously notified. Selecting None indicates none have been previously generated.
- Tax Rate Variance Tolerance. When setting this, any correspondence generated for rates over your defined tolerance is available via Reports and Interfaces > Correspondence > Outbound Document Queue.
Create the correspondence report setup for the variance notifications via Reports and Interfaces > Correspondence > Setup > Report Setups. Start typing in the Search field to filter the items in the grid and select the applicable template.

NOTE: If the template is not created or available, you will need to create and upload it via Reports and Interfaces > Correspondence > Setup > Report Setups > Manage Report Setups > Manage Templates.
Set the primary contact for the Tax Authority and also set the Tax Rates on the Maintain Levy Requests screen (Tax > Levy Management > Tax Rate Maintenance > Levy Maintenance > Select Levy to Maintain.

In the Tax Rates tab, the Current Year column on the Maintain Levy Requests screen is calculated but can be overwritten. The Variance column shows the difference between the rates.
Establish up to two Tax Authority Legal Parties on the Set Up TAF Legal Parties screen (Tax > Levy Management > Tax Entity Maintenance > Tax Authorities > Search for Tax Authorities > Maintain Tax Authority > [Legal Parties button in the Funds panel] > Set Up TAF Legal Parties).
To process the calculation and generate the report, click Tax > Processing > Tax Roll Processing. Make a selection from the Tax Year drop-down list, and select Tax Rate Calculations from the Category drop-down list.

In the Process panel, click Calculate Debt Rate (or the particular instance created for that process).
Once rates are calculated, go to workflow queue and click the Debt Rate workflow with description of your debt rate calculation name. It should take you to the screen where you can review rates and accept/reject.
Click Reports and Interfaces > Correspondence > Outbound Document Queue > [View History] > View Correspondence Process History to view and select the correspondence that was created for rates over the tolerance you defined in the Tax Rate Variance Tolerance application setting. Click the View button on the screen to open the View Correspondence Process screen. Select the Files tab and click on the Debt Rate Notice document to view the report.

The report that is generated shows the TAF short and long descriptions, the legal party name and address, and a statement indicating the calculated rate exceeds the variance tolerance and includes the amount by which it exceeds the tolerance. The report is forwarded to the appropriate individual at the jurisdiction and requests that a justification for the divergence be submitted.
When the justification is received, navigate to the Maintain Levy Requests screen and enter a Variance Reason on the Tax Rates tab.

NOTE: As indicated earlier, correspondence is created based on the Tax Rate Variance Notification application setting. If you define a Variance Reason, the correspondence does not get generated.
Once you are satisfied with the rates, to generate the Aumentum Event that kicks of the accept/reject workflow, click Tax > Processing > Tax Roll Processing. Make a selection from the Tax Year drop-down list, and select Tax Rate Calculations from the Category drop-down list.

In the Process panel, click Calculate Debt Rate (or the particular instance created for that process). Run the calculations to build and complete the roll process to kick off the Final Debt Rate workflow.

Optionally, check the Raise Event To Start Debt Rate Approval checkbox on the Manage Roll Process screen to trigger rate approval automatically after the last roll calculation step. Once rates are calculated, go to workflow queue and click Debt Rate workflow with description of your debt rate calculation name. It should take you to the screen where you can review rates and accept/reject
Click the Workflow icon in the sidebar to open the View My Worklist screen. Select the Debt Rate workflow with the description of your debt rate calculation name to navigate to the Debt Rate Approval screen on which you can accept or reject the item. Rejecting the workflow item terminates it and sets it to complete.

Important Notes about Special Assessment Corrections

The way special assessment corrections are processed has been changed for customers using the Roll Assessment process module.

PINs in the selected special assessments are posted as corrections when they have either been changed since the last posting for the given tax year or have an unposted status for the given tax year. To post special assessments, go to Tax > Special Assessments > Calculations and Postings; and
A Change reason is no longer selected when posting Special assessment corrections. The Change reason used for special assessment correction posting is now set up in your State's Configuration Spreadsheet. You can modify the Change reason setup to trigger corrections automatically or to be held for review via Assessment Admin > Setup > Value Change Reason Mappings. Contact your Aumentum Support representative for help with Value Change Reason Codes.

Dependencies, Prerequisites, and Setup

Assessment Administration

Setup - Perform all the Assessment Administration Setup steps for the year as applicable via Assessment Administration > Setup, including (but not limited to, depending on your jurisdiction):

External Classification - Map the external classification codes and set up external classification rates. (Minnesota only.)
CAMA Import - If you receive CAMA data from third-party software, import it into the Aumentum database.
Assessment Maintenance - Make sure you have completed all applicable Assessment Maintenance tasks for the assessment year.

NOTE: Changes that are not processed until after the roll is closed are processed as Roll Corrections.
Revenue Object Value Override - Override any revenue object values before the assessment roll is closed. After entering override values, rerun the necessary steps of the assessment roll level build in order to recalculate any values based on the value types which have been overridden.

Configuration Menu

Functional Calendars - Must be set up for the Assessment Administration functional area to designate the start and end of the assessment year for each type of property.
Criteria Groups - Must be set up before creating a new assessment roll.

Levy Management

Aggregate Value Override - Enter any aggregate values needed to build the assessment roll.

EXAMPLE

Washoe needs to have County Wide Value overrides for the Low Cap - Residential, High Cap - Commercial, and Assessment Ratio value types and TIF overrides for the TIF Capture Ratio value type for each year.
An assessment roll level must be locked before it can be processed by Levy Management in the Levy Value Build and Tax Roll Processing.

Records

Revenue Object Maintenance – The ownership data needs to be up-to-date for the assessment year prior to processing the roll. Changes that are not processed until after the roll is closed will be processed as roll corrections.

Other Sources

If you are not importing CAMA data directly into AA from third-party software or entering it manually through Valuation Maintenance, Aumentum needs to be interfaced with CAMA (ProVal Plus) to obtain the data.
On various screens which display assessment roll data, including View Assessment Roll Values, there is an option to show all calculated values. If this option is unchecked, the values displayed will be limited to those value types set up in the ValueTypeList table for the CadViewerVT process code. This information must be scripted into the database.