J29 Distribution Reporting Rules

Navigate: Closed Tax > Distribution > Setup > J29 Distribution Reporting Rules

Description

Create and maintain distribution rules to apportion money collected for various Tax Authorities. For each distribution rule, define the collection criteria that determines what gets allocated, and the calculation rules that determine how and where money gets allocated.

IMPORTANT:  If your jurisdiction uses 1/3 Split Distribution for Incorporated and Unincorporated TAG/TA (Tax Authority Group/Tax Authority), you will need to delete any existing TAG/TA City and TAG/TA School rules on this screen if already set. Then add new calculation rules for TAG/TA Split for either Tax Authority Category or Tax Authority Sub Category as applicable to your jurisdiction. Once all rules are defined for the new calculation rules for the TAG/TA Split, calculations for both Incorporated and Unincorporated are as follows:

  • 1/3 to county.

  • 1/3 evenly divided to the TAF (Tax Authority Fund) where the TA in the TAG has the subcategory of city and the fund type of AB8.

  • 1/3 evenly divided to the TAF where the TA in the TAG has the subcategory of school and the fund type is AB8.

NOTE: Certain jurisdictions use CPATS software that integrates with Aumentum Tax to import data and compare it to the existing J29 data in the application.

Steps

  1. On the Manage Distribution Rules screen, click Add in the Rule List panel.

  2. Enter a name and description for the distribution rule.

  3. The Active checkbox is selected by default. Clear the checkbox to deactivate the rule.
  4. Click Edit in the Collections Criteria panel.
  5. On the Edit Rule Collections screen, click Add in the Include/Exclude These Collections panel.
  6. In the Edit Collection Criteria panel, make a selection from the Item type drop-down list (above the Available Items panel), and choose whether to include or exclude this item (above the Attached Items panel).
    • If you select Tax Authority enter or select the relevant information in the Item Filter field.

  7. In the Available Items panel, select the checkbox for one or more items and click Add Selected Items. Your selections are displayed in the Attached Items panel.

    • To remove items from the Attached Items panel, select the checkbox for one or more items and click Remove Selected Items.

  8. Click Update in the Edit Collection Criteria panel header to save your changes.

    • Click Finish to return to the Edit Distribution Rule screen.
  9. Click Add in the Calculation Rule List panel.
  10. On the Edit Calculation Rule screen, enter a description and enter the priority for this rule.
  11. Make a selection from the Rule drop-down list and enter the percent for this calculation rule.
  12. Click Add in the Include These Calculations panel.
  13. Optionally, enter a code, description, category or type and click Apply Filter to narrow the selections in the Available Items panel.
  14. In the Available Items panel, select the checkbox for one or more items and click Add Selected Items. Your selections are displayed in the Attached Items panel.
    • To remove items from the Attached Items panel, select the checkbox for one or more items and click Remove Selected Items.
  15. Click Update in the Edit Calculation Criteria panel.
    • Click Finish to return to the Edit Distribution Rule screen.
  16. Click Save in the Command Item bar.
    • Click Close to end the task.

California

  • Criteria for Roll Caste and Sub Code are available for the Net to TIF Secondary Distribution Rules to separate TIF Increment and TIF Pass Through.

  • Two Distribution calculation rules are available to move money to a TIF based on the TAG/TAF/TIF ratio after allocating across TAFs. Set these as applicable to your jurisdiction:

    • TAG/TA Split - Tax Authority Category - TIF Participation

    • TAG/TA Split - Tax Authority Sub Category - TIF Participation

  • To accommodate separate area wide school factors for the city and county allocate area wide school revenues on the J29 report, perform the following setup:

    1. Go to Tax > Distribution > Setup > J29 Distribution Rules > Manage Distribution Rules and Add a new rule and description for City, County, and Other.

    2. Click Edit on each rule to advance to the Edit Distribution Rules screen and select the Rule Process of J29 Report. Click Edit in the Collections Criteria panel header and Include the Item Types of Contributing TIF Fund Category and Tax Authority. Click Add in the Calculation Rule List panel to select and define the rules as applicable for each.

    3. Next, go to Tax > Levy Management > TIF District Maintenance > TIF Districts > Maintain TIF District Details and select the User-Defined Fields Tab. Select the RDA Fund Category field to correspond to the Contributing TIF Fund Category on the J29 Distribution Reporting for each of the City, County, and Other rules.

    4. Run the report via Tax > Distribution > Reports > J29 Report > Print J29 Report, and select the Report Period of Estimate and define the other details as applicable.

  • Distributions for inactive TAFs can be redirected and reallocated to another TAF. To set this up:

    1. Configure a secondary distribution rule for Redirect Inactive TAF on this screen.

      NOTE: TAFs/TIFs are maintained via Tax > Levy Management> Tax Entity Maintenance (or Setup) Tax Funds and via Tax > Levy Management > TIF District Maintenance, respectively.

    2. Set the two following UDFs on inactive TAFs:

      • Redirect to Fund

      • Expired From Year

Riverside, California

  • When redevelopment pass-through amounts are returned to the county by the RDAs, they are reallocated to the tax authorities that contributed to the RDAs.  Since these amounts are not tied to a specific PIN they require a method for redistributing them to the contributing TAF.

    • The Secondary Rule List panel on the Manage Distribution Rules screen was created specifically for the district net apportionment amount (prior year secured).

    • IMPORTANT: You will also need to set up TIF Adjustment Limits via Distribution > Setup > TIF Adjustment Limits > Maintain Redevelopment Limits

    • Set up Cashiering Miscellaneous Sources for this via Cashiering > Setup > Miscellaneous Sources. Select the Misc type of Payment in lieu of taxes and the Distribution method of TAF.

    • The CA Distibution Rule Allocation Report (Distribution Reports > SRS Distribution Reports) includes the secondary schedule defined. If amounts are adjusted you should see them in SubDistDetail where the SecondaryDistCalcRuleId != 0 for your DistHeaderId. Those amounts match the amount shown on the report for the secondary rule in the bottom section of the report. The top section shows the Pre-Distribution data that qualified for the Secondary Rule.

  • A distribution rule collection called TAG Area and four new distribution calculation rules were added to accommodate tax distribution to specific TAFs within a TAG using predetermined percentage breakdowns for:

    • Racehorse Tax

    • Non-commercial Aircraft Tax

    • Highway Rental

Aircraft tax is configured as a tax type in Aumentum and is used in distribution rule collection criteria to identify non-commerical aircraft tax payments. Incorporated TAGs used to cashier racehorse and non-commercial aircraft have been configured to include at least one city tax authority with at least one general fund. Unincorporated and incorporated TAGs used to cashier racehorse and non-commercial aircraft have been configured to include at least one school tax authority with at least one general fund.  Incorporated TAGs used to cashier highway rental have been configured to include at least one supervisory road district tax authority with at least one general fund. Unincorporated TAG’s used to cashier highway rental have been configured to include at least one road tax authority with at least one general fund.

    • TAG/TA - City

    • TAG/TA - Schools

    • TAG/TA - Supervisor Road District

    • TAG/TA - Road

    • To use the TAG Area rule collection and associated rules, you will need to configure six new distribution rules, one each for incorporated and for unincorporated for racehorse tax, non-commercial aircraft tax, and highway rental on the Edit Calculation Rule screen (Distribution > Setup > Distribution Rules > Manage Distribution Rules > Edit Distribution Rules > [Add/Edit – Calculation Rule List panel] > Edit Calculation Rule > [Add/Edit]).

    Racehorse Tax is configured as a miscellaneous source in Aumentum cashiering (Cashiering > Setup > Miscellaneous Sources > Set Up Miscellaneous Sources). When setting this up on the Set Up Miscellaneous Sources screen, the Misc Type should be Standard, the Tie to PIN checkbox must be checked, and the Rate Type should be Certified.

    NOTE: Also see Sample Distribution Rule Calculation and Rule Configuration for TAG Area in the Edit Calculation Rule topic.