Tax Bill Transfer

Navigate: Closed Tax > Levy Management > Tax Bill Transfer > Tax Bill Transfer

Description

NOTE: This functionality may not be available in your jurisdiction.

On occasion you may need to transfer a tax bill to:

Transfer unpaid tax charges from one revenue object to another
Move charges for a revenue object from one tax year to another
Split charges among multiple bills.

You have the option of preserving the original charge structure (distribution between tax authority funds), or of reallocating the charges using the tax authority fund rates for a different tax authority group (TAG) or tax year.

You can also divide bills of undivided interests into multiple bills based on ownership in a property. The multiple bill divide can be based on either a percentage of the bill or a flat amount.

Jurisdiction Specific Information

California

The Tax Levy Management effective date boolean application setting Force Equal Installments causes Levy to detect the number of installments on a source bill during the Tax Bill Transfer process. When transferring amounts to multiple target bills, the process splits the amounts so that they are evenly divisible by the number of installments.

NOTE: Splitting amounts so that they are evenly divisible means that one target revenue object could potentially receive a bill that is a penny more or less than the other target revenue object if after splitting the bill amount, the split amounts are not evenly divisible by the number of installments.

To set this up:

Go to Configuration > Application Settings > Maintain Application Settings.
Select the Setting Type of Effective Date and the Filter by Module of Tax Levy Management.
Click Edit on the Force Equal Installments setting and set to true to divide all installments equally on a source bill when transferring a tax bill. False is the default.

IMPORTANT: Set to true in Santa Cruz, California. Other jurisdictions should set to false or as applicable.

Dividing Bills

NOTE: For dividing bills, a WSAPI interface provides an indicator that the bill is to be split according to beneficial interest shares. This may not apply to your jurisdiction. Contact your Aumentum Support representative for details.

EXAMPLE

If a modifier (exemption) exists that does not have one or more specific legal parties defined for the PIN, the modifier is split among all bills, both original and new, based on the ownership percentage for each bill. For example, if a bill for 100,000 has a 50,000 exemption, but the exemption is not linked to a specific legal party, the 50,000 exemption applies to the calculation of both bills as shown here:

Legal Party	Gross Value	Exemptions	Ownership %
John Smith	100,000	50,000	50%
Jason Bourne	100,000	50,000	50%

If a modifier (exemption) exists that is linked to one or more specific legal parties for this PIN, the modifier follows the legal party and is included as part of the calculation for that owner’s bill. For example, if a bill for 100,000 has a 7,000 exemption linked to John Smith and the bill is subsequently split between John Smith and Jason Bourne, the 7,000 modifier follows John Smith and his bill as shown here:

Legal Party	Gross Value	Exemptions	Ownership %
John Smith	100,000	7,000	50%
Jason Bourne	100,000		50%

If a modifier (exemption) exists that is linked to multiple legal parties for this PIN, the modifier follows the legal parties and is included as part of the calculation for those bills. For example, if a bill for 100,000 has a 7,000 exemption linked to John Smith and Martha Smith, but Jason Bourne does not have a modifier linked, the 7,000 modifier follow John Smith & Martha Smith and their bill(s) as shown here:

Legal Party	Gross Value	Exemptions	Ownership %
John Smith	100,000	7,000	40%
Martha Smith	100,000	7,000	40%
Jason Bourne	100,000		20%

NOTE: When using this task and when searching/selecting revenue objects that have bills in tax sale, Levy prohibits adding the revenue object and a message indicating to use the Tax Sale Certificate Split Workflow displays on the Maintain Tax Bill Transfers screen.

Use this task for the following scenarios:

Scenario	Source Revenue Objects	Target Revenue Objects	Notes
A real property split results in the parent property being retired. When the parent property's tax bills become delinquent, they are proportionally split and transferred to the child properties.	Parent property	Child properties	Transfer delinquent or deferred charges
Tax bill estimation for pre-payment of future taxes. A new bill is created for a revenue object based on current or any prior year property values, deferred values, taxes or deferred taxes. NOTE: For Prior Year (PY) corrections processing, the roll process includes details on the number of bills by year for the correction and the corrected bill has a different due date than the regular annual assessment and is assigned a unique installment schedule.	Any	Same as source	Target tax year: Next year
Delinquent personal property taxes are reassigned to a related real property.	Personal property	Related real property	Charge structure from either source or target revenue object may be used
Delinquent tax bills are transferred to the current tax year, and the charges are reallocated over the current year rate structure.	Any	Same as source	Target tax year: Current year

Steps for Tax Bill Transfer

On the Select Source Revenue Objects for Transfer screen, select the revenue objects from which to transfer unpaid charges to another revenue object or tax year on Select Source Revenue Objects for Transfer.
- Use the Revenue Object Search, if necessary.
Select the charges amounts on the revenue objects that you wish to transfer on Specify Transfer Amounts.
Select the revenue objects you are transferring the charges to on Select Target Revenue Objects for Transfer.
Select the target tax year and charge allocation rule to use for the transfer, as well as the bills to print on Process Tax Bill Transfer.
Maintain tax bill transfers via the Maintain Tax Bill Transfers screen.
Transfer any unpaid charges using the Transfer Unpaid Charges screen.

NOTE: Security exists for this screen via Security and User Maintenance > Roles. Select the Role to open the Edit Role Details screen. Expand the Granted Menu Items tree to Tax > Levy Management > Tax Bill Transfer > Unpaid Charges Transfer. Click Details under Unpaid Charges Transfer to open the Edit Additional Role Details screen. Set security rights for the Unpaid Charges Transfer screen as applicable for all users in the particular role.
Optionally, generate a Tax Bill Transfer report.

Dependencies, Prerequisites, and Configuration

Set up a Criteria Group for the Transfer Unpaid Charges task via Configuration > Criteria Groups > Set Up Criteria Groups. Select Transfer Unpaid Charges as the Criteria process code. Set up the criteria group as applicable to your jurisdiction.

Additional setup may include the following for the Transfer Unpaid Charges screen, depending on your selections on that screen:

Special Assessments via Tax > Special Assessments > Special Assessment Maintenance.
Revenue Object Lists via Records > Other Revenue Object Maintenance
Criteria Groups via Configuration > Criteria Groups with a process type of 'Transfer Unpaid Charges.
Flags via Configuration > Flag Setup.

Tax Bill Transfers can be sent to multiple owners. To set this up:

Go to Tax > Billing > Setup > Report Setup > Search for Reports > Maintain Reports.
Click Edit in the Party Information panel to navigate to the Maintain Report Legal Party Print/Export Rules screen.
Select the Use Tax Bill Party Role checkbox.

Tips

In order to process tax bill transfers, you must associate the Tax Bill Transfer systype in the Financial Management Processes category with the Correction systype from the Surplus Sub Code category. See Systype Maintenance.

To reverse a transfer, use Maintain Tax Bill Transfers.

You cannot transfer unpaid penalty and interest charges.