OverviewTax Roll Processing Overview

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Tax > Assessment Processing > Tax Roll Processing

ClosedNavigation Flowchart

Here is a navigation flowchart of Tax > Levy Management > Tax Roll Processing. Obvious actions such as Cancel, Save, and Previous are not included in the flowchart. Common Actions are included only if necessary to task completion.

 

Description

A tax roll is a permanent record of the original values, exemptions, charges, savings, deferred taxes, and legal parties for the annual tax billing cycle. Values used to create the tax roll come from a levy value build, which is based on one or more annual assessment rolls (cadastres).

Tax roll processing:

  • Extends ad-valorem taxes, deferrals, credits, use fees, and late filing penalties.  

  • In versions 8 and earlier, also extends SA charges from values stored in the Assessment Roll against a tax rate of 1.00000.

  • In version 9 and later, imports SA charges to the tax bill directly from the Special Assessments module.

  • Creates tax bills from the extended charges and applies rounding rules.

  • Splits the tax bills into installments based on the Installment Schedule setup.

  • Posts charges, credits, fees, and late file penalties to A/R. (Deferrals are not posted to A/R.)

If the Tax Roll category is Preliminary, the tax bill transactions are set to a status of Closed and the tax bills can be viewed in Info Center, but not collected.

If the Tax Roll category is Final, the tax bill transactions are set to a status of Posted, the tax bill charges are copied to A/R (FnclDetail table), the tax bills can be viewed in Info Center, and can be collected.

ClosedJurisdiction Specific Information

California

  • The ability to print BOE 822 and BOE 822B reports has been added. Setup:

    1. Go to Configuration > Application Settings > Maintain Application Settings.

    2. Set the Framework Application Settings UNC path to primary folder for Aumentum attachments storage and Default attachment type for Aumentum Events before you run the BOE 822 reports.

      The BOE 822 reports use Aumentum Attachments to link the report pdfs to the workflow process. Please contact your (Undefined variable: Variables.SupportRep) to verify these settings.

To print the reports:

    1. Go to Tax > Assessment Processing > Tax Roll Processing.

    2. Select the Report and Extracts category, then the BOE 822 Report process.

    3. Select the Raise Event To Start Accept/Reject Process checkbox to create a Aumentum Event and start a workflow for the approval of the reports.

    4. Click the Workflow icon in the Aumentum sidebar and work through the workflow to accept the reports.

  • Aumentum validates all related funds to make sure they have the same fund.subCategory setting whenever a new fund is created and as part of a user-initiated Taxing Entity maintenance check routine. The check routine is initiated upon save of the tax fund validation rule. For TRA/TAF edit checks, a TRA/TAF Edit Check Validations process is part of Reports and Extracts Category of Tax Roll Processing. Run the associated steps for this process to create a Mismatch report and a Relationships report.

  • 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

  • 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 annual tax roll process supports BOE Qualified Property Unitary Apportionment Factor calculations. To set this up, select Unitary Qualified as the TAG Area from the Set up the Tax Authority Group screen (Set Up Tax Authority Group). Also set up a levy group, levy definition, and rate value types via Tax > Levy Management > Tax Rate Calculation > Levy Groups > Search for Levy Groups > [Next] > Edit Levy Definition > [TAF Setup] > Set Up Levy TAF Rate Value Types. When running the tax roll process, select the Category of Debt Rate Calculations and the Process of Calculate Unitary Debt Rate to perform the BOE Qualified Property Unitary Apportionment Factor calculations.

  • The annual tax roll process supports calculations for Sales and Use Tax for County General Fund and City General Fund. Select the Category of Reports and Extracts and the Process of Reports and Extracts to perform this calculation on the Search for Roll Process screen.

  • The system 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 system 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)

  • 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.

  • Homeowner roll change summing is available for the current and prior two years by proportionate share for the following:

    • General Purpose

    • Cities Debt

    • School Debt

    • Special Districts Debt

To accommodate this, the HOPTR Apportionment Factor roll process (Tax > Assessment Processing > Tax Roll Processing > Search for Roll Process > [select Tax Year and Process of Apportionment Factors > Manage Roll Process) includes the following required UDF questions:

  • HOPTR Claim Date

  • Current Year Supplemental Through Date

  • Number of Year to Include

  • Prior Year Supplemental Through Date

Reports generated as part of this process and also available via the Tax > Levy > Reports menu are:

  • HOPTR - State Property Tax Loss Reimbursement

  • HOPTR Claim Schedule A - Summary

  • HOPTR Claim Schedule B - Detail

  • HOPTR Claim Schedule C - Claim by Fund

  • HOPTR Claim Schedule D - Supplemental Claim by Fund

  • HOPTR Claim Schedule E - PY Adjustments Claim by Fund

 

Georgia

  • A step was added to tax roll processing to gather special assessment amounts.

Iowa

  • A Create Charge Aggregatesstep at the end of the Annual Roll Processing steps (Tax > Levy Management > Tax Roll Processing > Annual Roll Processing) generates amounts for theTAF Chargesvalue type for the tax roll.Billing utilizes the Levy calculation of aggregate TAG/TA values during annual tax roll processing.

    NOTE: Credits are not only allocated to the TAF (non-TIF) charges, but if TIF charges exist on a bill, credits are also allocated to the TIF charges by the TIF Cap Ratio.

    NOTE: The amounts displayed on the Iowa website do not include corrections to the Tax Roll as per customer specifications.

Riverside, California

  • 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 and unsecured roll correction bills are flagged as qualifying for the 4-year payment plan if they meet the following conditions:Secured and unsecured roll correction 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).

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:

  1. Create a Flag Schedule criteria group (Configuration > Criteria Groups > Set Up Criteria Groups).

  2. 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).

  3. 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).

  • 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.

  • Tax roll processing includes a Delinquency Rate calculation.

  • 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.

Santa Cruz, California

  • The ability to add data into UDFs on the Maintain Tax Authority screen for apportionment factors, such as Account Number and FAMIS (GL) Number, is available. To set this up, go to Configuration > User-Defined Fields > Search for User-Defined Fields. Select the Module of Tax Levy Management and click New. On the Maintain User-Defined Field screen, select the Object type of Tax Authority. Define a Label, Code, Data type, and Display order for the UDF and any other data as applicable, and click Save.

  • Annual Real Property roll data can be imported from the Assessor.

  • The distribution apportionment factor process excludes RDA from the final factor during tax roll processing.

    • Setup: Go to Configuration > Application Settings > Maintain Application Settings. Select the Framework module. Find the setting 'UNC Path to base folder for Aumentum File Uploads'. Go to this location, then open the CVI folder. If it does not exist, create the folder. Save you import XML file to this location.

    • To import the data file, go to Asmt Admin > Assessment Processing > Import > Manage CAMA Import Files. Click New to create a new import instance.

Supplemental Assessments

When Levy bills a supplemental assessment followed by a transfer, the system performs a check to determine if the tax amounts for each of the supplementals was correct as follows:

  1. When any supplemental is billed (Supplemental roll process), the process checks to verify whether a transfer exists with an event date after the event date of the supplemental being billed.  If so, the process changes the proration on the supplemental being billed so that it only extends to the start of the transfer

  2. When a transfer is billed, the process checks to see if any previous transfer exists for the current tax year that has already been billed.  If so, the proration period of the first transfer overlaps the second transfer.  The assumption is that the second transfer grantee paid the grantor for the tax due on the first supplemental during closing.  Therefore, the tax on the second transfer is adjusted so that it does not include the amount of tax in the first transfer supplemental that would be due for the period of overlap with the second transfer. 

Tax Roll Processing

Tax roll processing involves calculation of taxes, credits, and other amounts; bill number and installment assignment; and the creation and posting of tax roll data. You can also view tax roll data for specific revenue objects.

  1. Maintain Tax Rolls - This is the starting screen for tax roll processing. From this screen you can view a list of the existing tax rolls with the dates various processes were run and access the following screens to create a new tax roll or edit an existing tax roll's configuration, run the process steps to create  the tax roll, view detailed tax roll data for specific revenue objects, post a tax roll, or remove the tax roll data.

  2. Set Up Tax Roll - Create a new tax roll or change the settings of an existing roll.

  3. Process Tax Roll - Processing the tax roll is a multi-step process which includes primary tax calculation, calculation of additional charges and credits, assignment of bill numbers and installment due dates, and finalizing the creation of tax roll data from all the previous steps.

  4. View Tax Roll Data - View the tax roll data for a specific revenue object.

Tax Roll Processing - California

Tax roll processing in California is based on events rather than tax rolls. .

  1. Search for Roll Process - This is the starting screen for tax roll processing in California. Use this screen to search for and select the process.

  2. Select Roll Processes - Select the roll process instance from this screen.

  3. Click New on the Select Roll Processes screen to create a new instance on the Create New Roll Process screen.

  4. After selecting or creating a new roll, manage it on the Manage Roll Process screen.

  5. Perform the calculations and build the roll on the Build Roll Processes screen.

Estimated Tax Roll Processing

NOTE: This task may not apply to your jurisdiction.

This task is used to create estimated installment bills. The batch process component of this task identifies estimated bills that were not paid between the first and second installment and indicates whether a property is on an installment plan, thus triggering a correction that zeroes the tax bill. This tax roll processing reconciles the annual tax bills to estimated installment bills.

  1. Maintain Estimated Tax Rolls - This is the starting screen for estimated billing tax roll processing. From this screen you can view a list of the existing estimated billing tax rolls with the dates various processes were run and access the following screens to create a new estimated billing tax roll or edit an existing estimated billing tax roll's configuration, run the process steps to create  the estimated billing tax roll, view detailed estimated billing tax roll data for specific revenue objects, post an estimated billing tax roll, or remove the estimated billing tax roll data.

  2. Set Up Estimated Tax Roll - Create a new estimated billing tax roll or change the settings of an existing estimated billing tax roll.

  3. Process Estimated Tax Roll - Processing the tax roll is a multi-step process that includes primary tax calculation, calculation of additional charges and credits, assignment of bill numbers and installment due date, and finalizing the creation of estimated billing tax roll date from all the previous steps.

  4. View Estimated Tax Roll Data - View the estimated billing tax roll date for a specific revenue object.

Unpaid Estimated Tax Bill - Remove

Use this task to remove estimated tax bills that have not yet been paid.

  • Remove Unpaid Estimated Bills - This process finds all items that have a modifier indicating that the taxpayer is on the estimated installment roll but has not made the first installment payment yet. When removing the tax roll, the modifier is then removed and the tax bills are flagged so that payments cannot be made against them. Any unpaid installment items are removed from the estimated installment billing tax roll.

Aggregate Values and Levy Value Build

The following tasks are required to prepare values provided by Assessment Administration for Tax Roll Processing.

  • Aggregate Value Override - Maintain aggregate value data, such as state aid tax from adjoining county governments for use in various calculation processes, including secondary tax calculation.

  • Levy Value Build - The levy value build creates, calculates and stores value types to allow final modification of tax calculation values for Tax Roll Processing beyond that provided by the cadastres (assessment rolls) from Assessment Administration.

Tax Roll Processing and Corrections

Tax Roll Processing determines the tax charges and bill information using values from assessment rolls and the levy value build. Tax charges can be corrected either due to valuation changes or by manual adjustments to posted charges.

  • Tax Roll Processing - Tax Roll Processing is a multi-step process involving tax calculation, bill number and installment assignment, and the creation and posting of tax roll data.

  • Corrections Processing - There are two types of changes to tax charges.

    • Roll Corrections  - Changes to value are processed through the Roll Corrections Queue in Assessment Administration. After changes are accepted to the assessment roll, they must be accepted to the tax roll in the Tax Office Review Queues before tax charges will be changed and posted to Accounts Receivable. See the Assessment Administration Training Manual for details.

    • Adjust Charges - You can make manual adjustments to posted charges on a tax bill via the Process Corrections Common Action in Information Center. You can add or remove penalties, fees, or special assessment charges; adjust tax amounts and write off charges.

LIGHTBULBTURNON.jpgTips

Many tax roll reports are generated in SQL Server Reporting Services, accessible from the Levy Management Reports menu.

Related Topics

Aggregate Value Override

Assessment Roll Processing

Levy Management Reports

Levy Value Build

Prerequisites

Levy Management

  • Perform all the Levy Management Setup steps for the tax year:
    Tax Funds
    Rate Types
    Tax Authorities    , including tax authority fund rate setup
    TAG and Tax Authority Associations    , including TAG rate overrides
    TIF Districts
    Bill Numbers
    Installment Schedules

  • Aggregate Value Override - Enter any aggregate values needed to build the tax roll for each year.
     

    Example Washoe, NV 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.

    Example Minnesota Powerline Tax Credit - The following aggregate values must be entered in order for this credit to be calculated and allocated:

  • Levy Value Build - Create the levy value build to make value data available for processing the tax roll.

Configuration Menu

  • Application Settings - Make sure all tax-year based application settings are set for the year before processing the tax roll.

  • Functional Calendars - Set up the functional calendars for the Levy Management functional area. The functional calendar designates the start and end of the levy processing year and specifies the installment periods and various event dates related to taxes, such as billing dates, due dates, and penalty dates.

Dependencies

The tax roll must be posted to make charges available to Accounts Receivable and to create tax bills.

Abatements for the state of Nevada are calculated through tax roll processing. Abatements are based on capping the percentage increase of limited taxes from the previous year to the current year.  Only revenue objects that have a FinalCapPercent value type calculated by Assessment Administration will be considered in the calculations. Aumentum looks at the previous year to determine the taxes levied, unless Prior Year data is provided for this year, in which case the base for the previous year will be recalculated for the purposes of abatement calculation, although the prior year will not actually be changed.