WA Exemptions

Purpose

Use this procedure to set up code files used to describe exemption applicant income types.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • Codefile Maintenance > Exemption > Applicant Income

Procedure

1. In PACS.ADMIN, choose Tools > Code File Maintenance.
2. Then open the Exemption category and double-click Applicant Income.
3. In the Exemption Applicant Income Code Maintenance dialog box, use the following options as required:
   • To add a new code, click Add and enter the Code. Then enter the Description.
   • To edit the description of an existing code, select the code and then click Edit.
   • To delete a code, select the code and then click Delete.
4. Click Save.

Purpose

Use this procedure to set up code files used to describe exemption applicant deduction types.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • Codefile Maintenance > Exemption > Applicant Deduction

Procedure

1. In PACS.ADMIN, choose Tools > Code File Maintenance.
2. Then open the Exemption category and double-click Applicant Deduction.
3. In the Exemption Applicant Deduction Code Maintenance dialog box, use the following options as required:
   • To add a new code, click Add and enter the Code. Then enter the Description.
   • To edit the description of an existing code, select the code and then click Edit.
   • To delete a code, select the code and then click Delete.
4. Click Save.

Purpose

Use this procedure to set up the codes that demarcate levels of income with exempt percentages that are used to determine if a taxpayer applying for exempt status qualifies.

Procedure

1. In PACS.ADMIN, choose Tools > Code File Maintenance.
2. Then open the Exemption category and double-click Exemption Qualification.
3. In the Exempt Qualify Code Dialog box, use the following options as required:
   • Enter the Code. Then enter the Description.
   • Select the Exemption code from the Type drop-down list.

     

   • To delete a code, select the code and then click Delete.
   • In the Income Min or % Min $ field, enter the minimum dollar amount or percentage for the annual income strata or bracket.
   • In the Income Max or % Max $ field, enter the maximum dollar amount of percentage for the annual income strata or bracket.
   • In the Percentage field, enter the percentage of total exemption to be applied to qualifying taxpayers in this income strata or bracket.
4. Click Save.

Purpose

Use this procedure to set up codes used for tracking the status of an applicant’s exemption review.

Prerequisite

• In order to perform this procedure, the following user right is required:
  • Codefile Maintenance > Exemption > Renewal Status

Procedure

1. In PACS.ADMIN, choose Tools > Code File Maintenance.
2. Then open the Exemption category and double-click Exemption Renewal Status.

   

3. In the Exemption Renewal Status Code dialog box, use the following options as required:
   • To add a new code, click Add and enter the Code. Then do the following:
     • Enter the Description.
     • If the code is used to indicate that a applicant’s exemption review has been completed, select Completed.
   • To edit the description of an existing code, select the code and then click Edit.
   • To delete a code, select the code and then click Delete.
4. Click Save.

Purpose

Use these procedures to maintain, create, and process exemptions for property records in the current year. The procedure differs according to the type of exemptions

• Total or Under $500 Exemptions
• Senior Citizen/Disabled Person Exemptions

Prerequisites

• In order to perform this procedure, one or more user rights under the following category is required:
  • Property > Edit Property > Exemptions
• If you need to enter applicant income information, Exemption Applicant Income Codes have been set up in PACS.ADMIN (Tools > Codefile Maintenance > Exemptions > Applicant Income) so that the appropriate code(s) can be selected in the Applicant Income drop-down list.
• If you need to enter applicant deduction information, Exemption Applicant Deduction Codes have been set up in PACS.ADMIN (Tools > Codefile Maintenance > Exemptions > Applicant Deduction) so that the appropriate code(s) can be selected in the Deductions drop-down list.
• If you need to enter applicant income information, Exemption Qualify Codes have been set up in PACS.ADMIN (Tools > Codefile Maintenance > Exemptions > Exemption Qualification) so that applicant income levels may be automatically matched with the appropriate exemption percentage.

Procedure

1. In PACS 9.0, open the property record that you want to add the exemption to. Then open the Tax Area, Exemptions & Special Assessments panel.
2. In the Exemptions section, click Add.
3. In the Property Exemption Wizard, choose the Exemption Type from the following options:
   • Standard Exemption
   • Special Exemption
4. If you selected the Standard Exemption, then choose the SNR/DSBL (senior citizen/disabled person) exemption type.
5. If you selected Special Exemption, select an exemption type and click Next.
6. Click Next.
7. In the General section of the Income Calculation page, enter the following:
   • Income Year

     The year of the applicant income information to be entered.

   • Date Created

     The date the income information was created.

8. Enter any comments as needed.
9. In the Income section, do the following:

   

   • To enter the applicant’s income information, click Add, then use the Applicant’s Income drop-down lists in the grid to select the code representing the income type. The enter the income Amount in the grid.

     Note The sum of all income values displays at the bottom of the grid.

   • To remove any income information from the grid, highlight the row and click Delete.
10. In the Deductions section, do the following:
    • To enter the applicant’s income information, click Add, then use the Deductions drop-down lists in the grid to select the code representing the income type. The enter the income Amount in the grid.

      Note The sum of all deduction values displays at the bottom of the grid.

    • To remove any deduction information from the grid, highlight the row and click Delete.

      Important The value displayed in Combined Disposable Income field is the sum of all income values minus the sum of all deduction values. Based on this combined disposable income, the exemption level is automatically selected in the Decision grid. If the combined disposable income value exceeds all levels in the Decision grid, a validation error is displayed and the Deny Exemption option is selected automatically.

11. If the data entered above appears in the applicant’s tax statement, select Tax Return.
12. If exemption status is being denied to the applicant, select Deny Exemption.

    

13. To print a letter at this time, and finish the Wizard, select either Print Template or Print Letter, select the desired letter from the drop-down list, and click Finish to open the Print Letters/Templates dialog box.
14. To continue processing the exemption application, entering applicant and proration information, click Next.
15. In the General section, complete the following fields:
    • Exemption Sub-Type

      Tracks the sub type of an exemption; for example, senior or disabled for senior citizen and disabled person exemptions, and non-profit or automatic for the total exemption.

    • Tax Area

      The tax area to which the property area is assigned.

    • Comment
    • New For

      Year the exemption is added.

    • Prorate Begin Date

      The date on which the proration of the exemption begins.

    • Prorate Out Date

      The date on which the proration of the exemption expires.

16. In the Applicant Information section of the Standard Exemptions Details dialog, complete the following fields:

    

    • Name

      The name of the owner of the property.

    • DL Number

      The driver license number.

      SSN

      The social security number.

    • Spouse Birth Date

      The birth date of the owner’s spouse.

    • Qualify Year

      The year in which the owner qualified for the exemption.

    • Owner Birth Date

      The owner’s birth date.

    • Exemption %

      The percentage of the exemption applied to the property.

17. Then click Next.
18. Review, edit, and complete the Improvements, Details and Land Segments. In order to indicate that improvements and land segments are eligible for the exemption, you need to set them to Homesite. This can be done for all improvements and land segments by selecting the Set all Improvement(s) and Land to Homesite check box, or by clicking Details for a specific improvement or land segment and then selecting the Homesite check box.

    

    Note If the total amount of land is larger than the amount that can be considered for an exemption, then you will need to enter two rows in the Land Segments section: one for the amount eligible for exemption, and one for the amount not eligible for the exemption.

19. To generate an event to mark the processing of this application, select Create Event in the Event Information section, then select the Event Type and Event Date, then enter the comment to be recorded with the event.
20. Click Finish to complete the process.

Purpose

Use this procedure to add a total or under $500 exemption to an individual property record.

Note If you need to the under $500 exemption to multiple properties, see Adding Under $500 Exemptions to Multiple Properties.

Qualifying Properties

• Properties that receive the under $500 exemption may not have other exemptions applied, except the personal property farm exemption. That is, the under $500 exemption may not be applied to properties with the following exemptions or use:
  • Personal properties that have a Head of Family (HOF) exemption
  • Real properties that have a multi-family exemption
  • Real properties that have an historic exemption
  • Real properties assessed under the current use assessment program
  • Real properties that have an exemption for senior citizen and disabled persons

PACS Selection Process

• The following properties are selected in the U500 process:
  • Real properties with no exemptions. The market value is used for selection on any properties with current use.
  • Partially exempt real properties, or personal property Special Farm exemption properties, linked to a property where:
    • The total combined market value for the linked properties is under $500.
    • The property has the U500 check box selected for its Property Link Sub Type in PACS.ADMIN (Tools > Code File Maintenance > Property).
  • Personal property with either no exemptions or with only the special farm exemption.
  • All other properties with an individual market value less than $500.

The selection process does not involve prior year processing. (If a user needs to change a certified account, the user must supplement the account and manually add or remove the exemption.)

Prerequisites

• In order to perform this procedure, one or more user rights under the following category is required:
  • Property > Edit Property > Exemptions

Procedure

1. In PACS 9.0, open the property record that you want to add the exemption to. Then open the Tax Area, Exemptions & Special Assessments panel.
2. In the Exemptions section, click Add.
3. In the Property Exemption Wizard, choose the Exemption Type from the following options:
   • Standard Exemption
   • Special Exemption
4. If you selected the Standard Exemption, then choose one of the following exemption types:
   • EX – Total Exemption
   • U500 – Under 500 Exemption
5. If you selected Special Exemption, select an exemption type and click Next.

   Note Currently only one exemption is allowed per property in Washington.

6. Click Next.
7. In the General section, complete the following fields:
   • Exemption Sub-Type
   • Tax Area

     The tax area to which the property area is assigned.

   • Comment
   • New For

     Year the exemption is added.

   • Prorate Begin Date

     The date on which the proration of the exemption begins.

   • Prorate Out Date

     The date on which the proration of the exemption expires.

8. In the Applicant Information section of the Standard Exemptions Details dialog, complete the following fields:
   • Name

     The name of the owner of the property.

   • DL Number

     The driver license number.

   • SSN

     The social security number.

   • Spouse Birth Date

     The birth date of the owner’s spouse.

     Qualify Year

     The year in which the owner qualified for the exemption.

   • Owner Birth Date

     The owner’s birth date.

   • Exemption %

     The percentage of the exemption applied to the property.

9. Click Finish to complete the creation of the exemption.

Result

The exemption of the property will equal the property’s total assessed value, resulting in the property having a taxable value of zero to be reflected on the assessment roll. No change is made to the market value of the property.

Purpose

Use this procedure to maintain, create, and process exemptions for property records in certified year layers. There are various types of exemptions:

• Total Exemption – This includes the Non-Profit, U500 (Under $500), and HOF (Head of Family) exemptions.
• SNR/DSBL Exemption – This includes the Senior and Disabled exemptions.

Prerequisites

• In order to perform this procedure, one or more user rights under the following category is required:
  • Property > Edit Property > Exemptions
• Exemption codes have been set up for senior citizens and disabled person exemptions in Code File Maintenance. To set up the codes, in PACS.ADMIN, choose Tools > Code File Maintenance. Then expand the Exemption category and select Exemption Sub Type. The sub type codes can also be used to set up income and deduction types.
• If you need to enter applicant income information, Exemption Applicant Income Codes have been set up in PACS.ADMIN (Tools > Codefile Maintenance > Exemptions > Applicant Income) so that the appropriate code(s) can be selected from the Applicant Income drop-down list.
• If you need to enter applicant deduction information, Exemption Applicant Deduction Codes have been set up in PACS.ADMIN (Tools > Codefile Maintenance > Exemptions > Applicant Deduction) so that the appropriate code(s) can be selected from the Deductions drop-down list.

Procedure

1. In PACS 9.0, choose Activities > Exemption Process > Enter Exemptions.
2. In the Prior Year Exemptions dialog box, do one of the following:
   • Enter the property ID and click Property ID.
   • Enter the geo ID and click GEO ID.
   • Click Search to search for a property record.
3. In the Properties section, select the property and year combinations to be processed. Then click OK.

   Note If you select a property in a certified year, you are prompted to complete the Supplement Property Wizard. For more information, see supplement processing.

4. In the Property Exemption Wizard, review the Owner Information, and complete the following options as required:
   • If you want to search for a different taxpayer to give ownership of the property to (if the property has been sold for example), click Change .
   • To assign a different percentage of the property to the owner in cases where the property has multiple owners, click Percent Ownership.
5. Click Next.
6. Review the Ownership History and Code Group, complete the following options as required, and then click Next:
   • To insert an ownership transfer record, click Add in the Ownership History section.
   • To update the owner on a supplemented property without having to enter an owner change, click Set Taxpayer.
   • Review and add Events as required, and then click Next.
7. Review the events. Then click Next.
8. Review or edit the Situs information, adding comments or remarks as needed. Then click Next.
9. In the Exemption section, type in the Applicant Name, choose the Reset Exemptions check box if changes have been made to the property that affect the exemptions, and choose one of the following Exemption Types:

   

   • EX – Total Exemption
   • SNR/DSBL – Senior Citizen and Disabled Persons Exemption
   • U500 – Under $500 Exemption
10. In the Info section, complete the following fields:
    • DL Number

      The driver license number.

    • SSN

      The social security number.

    • Spouse Birth Date

      The birth date of the owner’s spouse.

    • Owner Birth Date

      The owner’s birth date.

    • Exemption %

      The percentage of the exemption applied to the property.

11. In the Required for prorated exemptions section, complete the following fields:
    • Prorate Begin Date

      The date on which the proration of the exemption begins.

    • Prorate Out Date

      The date on which the proration of the exemption expires.

12. In the Expiration Date section, if required, select the Absent Expiration check box if the owner of the property leaves for a certain period of time and is still eligible to maintain the exemptions for that property for a certain time period, and complete the Date and Comment fields.
13. Click Next.
14. If you chose SNR/DSBL, then do the following:
    1. In the General section of the Income Calculation page, enter the following:
       • Income Year

         The year of the applicant income information to be entered.

       • Date Created

         The date the income information was created.

    2. In the Income section, do the following:
       • To enter the applicant’s income information, click Add, then use the Applicant’s Income drop-down lists in the grid to select the code representing the income type. The enter the income Amount in the grid.

         Note The sum of all income values displays at the bottom of the grid.

       • To remove any income information from the grid, highlight the row and click Delete.

         

    3. In the Deductions section, do the following:
       • To enter the applicant’s income information, click Add, then use the Deductions drop-down lists in the grid to select the code representing the income type. The enter the income Amount in the grid.

         Note The sum of all deduction values displays at the bottom of the grid.

       • To remove any deduction information from the grid, highlight the row and click Delete.

         Important The value displayed in Combined Disposable Income field is the sum of all income values minus the sum of all deduction values. Based on this combined disposable income, the exemption level is automatically selected in the Decision grid. If the combined disposable income value exceeds all levels in the Decision grid, a validation error is displayed and the Deny Exemption option is selected automatically.

    4. If the data entered above appears in the applicant’s tax statement, select Tax Return.
    5. If exemption status is being denied to the applicant, select Deny Exemption.

       

    6. To deny the exemption application and/or print a letter at this time, and finish the Wizard, select either Print Template or Print Letter, select the desired letter from the drop-down list, and click Finish to open the Print Letters/Templates dialog box.
15. Review, edit, and complete the Improvements, Details and Land Segments. In order to indicate that improvements and land segments are eligible for the exemption, you need to set them to Homesite. Use one of the following options:
    • Specify exemptions for all improvements and land segments by selecting the Set all Improvement(s) and Land to Homesite check box.

    

    • To specify an exemption for a specific improvement or land segment, click Details and then selecting the Homesite check box.

      Note If the total amount of land is larger than the amount that can be considered for an exemption, then you will need to enter two rows in the Land Segments section, one for the amount eligible for exemption, and one for the amount not eligible for the exemption.

16. To generate an event to mark the processing of this application, select Create Event in the Event Information section, then select the Event Type and Event Date, then enter the comment to be recorded with the event.
17. Click Next and in the Situs section, and the Comment and Remarks fields. Click Next again.

    Note You can have multiple situs addresses and mark one of the addresses as the primary physical address.

18. If you selected the SNR/DSBL exemption type, you also need to complete the Combined Disposable Income field. Based on this combined disposable income, the exemption level is automatically selected in the Decision section.
19. Click Finish to display the Summary window.
20. Click Close.

Purpose

Use this procedure to add a Remodel Exemption to a property.

Prerequisites

• Remodel Exemption Submitted By Code files have been set up in PACS.ADMIN (Tools > Code File Maintenance > Improvements > Remodel Exemption Submitted By Status Code).
• Remodel Application Status Code files have been set up in PACS.ADMIN (Tools > Code File Maintenance > Improvements > Remodel Exemption Status Code).
• In order to perform this procedure, the following user right is required:
  • Property > Edit Property > Improvements > Edit Improvement Remodel Exemptions
• If you are removing a Remodel Exemption from the property, the following user right is required:
  • Property > Edit Property > Improvements > Delete Improvement Remodel Exemptions

Procedure

1. In PACS 9.0, open the property record to which you need to add the exemption. Then expand the Values panel.
2. Click Remodels.
3. In the Improvement Remodels grid, click Add.
4. In the Remodel Information Detail Dialog box, select one of the following:
   • Associate with Improvement
   • Associate with Improvement Detail
5. In the Application Information section, do the following:

   

   • Select the appropriate date from the Application Received drop-down list.
   • Select the appropriate status code from the Status drop-down list.
   • Select the appropriate name or agent code from the Submitted By drop-down list.
6. Then enter a brief description of the improvement or remodel work in the Description field.
7. Next, enter the following information in the Construction Information section as needed:
   • Begin Date
   • Finish Date

     This field is required if the Status code file has the Apply Exemption attribute selected.

   • Contractor/Builder
8. Enter the estimated value of the improvement or remodel work in the Estimated Cost field.
9. Enter the following in the Permit Information section as needed:
   • Permit #
   • Permit Date
   • Permit Issued By
10. Do the following in the Assessment Year Information section:

    

    • Exemption Begins

      The year during which the Remodel Exemption is first applied.

    • Remove

      The year the Remodel Exemption expires.

    • Requalify

      The year the property will again become eligible for the Remodel Exemption. This must be at least two years after the exemption expiration date.

11. Enter the following in the Value Information section:
    • Value Prior to Construction

      The assessed value of the qualifying improvement before construction began.

    • Value After Construction

      The assessed value of the qualifying improvement before construction began.

    

12. Then enter the following information as needed:
    • Beginning Value Date
    • Final Value Date
13. Enter Comments as needed.
14. Click OK or Apply.
15. In the Improvement Remodels grid, use the following options as needed:
    • Click Add to add a second exemption.
    • Click Details to view more information about an existing exemption.
    • Click Delete to remove an existing exemption.

Purpose

This process determines which properties are eligible for the under $500 exemption and then applies the exemption to the properties. The process removes all under $500 exemptions on the properties, and then adds the exemption to the qualifying properties.

Information about qualifying properties and the PACS selection process is provided below.

Note If you need to add an under $500 exemption to an individual property record, see Adding Total or Under $500 Exemptions in the Exemptions user guide.

Qualifying Properties

• Properties that receive the under $500 exemption may not have other exemptions applied, except the personal property farm exemption. That is, the under $500 exemption may not be applied to properties with the following exemptions or use:
  • Personal properties that have a Head of Family (HOF) exemption
  • Real properties that have a multi-family exemption
  • Real properties that have an historic exemption
  • Real properties assessed under the current use assessment program
  • Real properties that have an exemption for senior citizen and disabled persons

PACS Selection Process

• The following properties are selected in the U500 process:
  • Real properties with no exemptions. The market value is used for selection on any properties with current use.
  • Partially exempt real properties, or personal property Special Farm exemption properties, linked to a property where:
    • The total combined market value for the linked properties is under $500.
    • The property has the U500 check box selected for its Property Link Sub Type in PACS.ADMIN (Tools > Code File Maintenance > Property).
  • Personal property with either no exemptions or with only the special farm exemption.
  • All other properties with an individual market value less than $500.

The selection process does not involve prior year processing. (If a user needs to change a certified account, the user must supplement the account and manually add or remove the exemption.)

Prerequisites

• In order to perform this procedure, the following user right is required:
  • Activities > Run U500 Process

Procedure

1. In PACS 9.0, choose Activities > U500 Process.

   A confirmation message is displayed.

   

2. Click Yes to start the U500 process.

Result

The exemptions of the properties will equal the properties’ total assessed value, resulting in the properties processed by the U500 process having a taxable value of zero to be reflected on the assessment roll. No change is made to the market value of the properties.

Purpose

Use this procedure to set up remodel or historic property exemptions for qualified properties using the improvement adjustment feature. The properties can then be tracked through the assessment cycle appropriately.

Prerequisites

• In order to perform this procedure, one or more user rights under the following category is required:
  • Property > Edit Property > Exemptions
• Historic property codes have been set up in Code File Maintenance. To set up the codes, in PACS.ADMIN, choose Tools > Code File Maintenance. Then choose Improvements > Improvement Detail Adjustments.

Procedure

1. In PACS 9.0, open the property record that you want to set up historic property exemptions for. Then open the Improvements panel and double-click the required improvement.
2. In the Improvements dialog box, click Adjustments and Add to add a new adjustment.
3. Complete the following fields:
   • Type

     The type of improvement detail that the schedule would apply to; for example, MA for main area, or OP for open porch.

     Note The Area Type field is disabled when a Type with the Permanent Crop attribute is selected.

   • Year Added

     This field will become available for data entry when the adjustment is designated as Remodeled or Historic Property. However, it is not mandatory and can be left null.

   • Description

     Description of the account.

4. Choose one of the following options:
   • Amount

     The amount of the exemption.

   • Percent

     The exemption is based on the percentage specified in this field; the percentage is applied to the total value.

5. Click OK. The Adjustments Grid appears.
6. Review the details and click Close.

Purpose

Use this procedure to select properties for review or renewal of their exemption status. Typically, every 4 years Senior Citizens and Disabled Persons are required to renew their exemption application.

Procedure

1. In PACS 9.0, choose Activities > Exemption Process > SNR/DSBL Exemption Renewal/Review.
2. In the SNR/DSBL Exemption Renewal/Review window, click Add to create a new Exemption Review Run.
3. In the SNR/DSBL Exemption Renewal/Review Detail Dialog box, choose the selection method from the Selection Type drop-down list.
4. If you chose Criteria from the Selection Type drop-down list, choose one of the following options:

   

   • To select properties that have an ownership change, choose Select Ownership Changes and enter a range of dates during which a transfer of ownership occurred.
   • To select all properties with an active SNR/DSBL exemption status in the current assessment year, choose Select all Senior Qualified Owners.
   • To select all properties with an SNR/DSBL exemption status active in a specified assessment year, choose Select by Qualify Year and select the year from the drop-down list.
   • To select properties that had their last review in a given year, choose Select by Last Review Year and enter the year in which the selected properties were last reviewed.
5. If you chose Property IDs from the Selection Type drop-down list, enter property IDs one per line or in a series separated by a comma.
6. If you chose Query from the Selection Type drop-down list, choose from the following options:
   • Click Load Query to use a previously written query.
   • Type out a query and click Verify Query to ensure the query syntax is valid.
7. Click OK.

Purpose

Use this procedure to update or change the exemption renewal/review status of eligible properties that were selected in an Exemption Review Run.

Prerequisite

• The current assessment year is not certified.
• Letters have not been generated for the run.

Procedure

1. In PACS 9.0, choose Activities > Exemption Process > SNR/DSBL Exemption Renewal/Review.
2. In the SNR/DSBL Exemption Renewal/Review window, select the run with the desired selection of properties, and click Set Renewal Info.
3. In the Set Exemption Renewal/Review Information Dialog box, do the following:
   • Select the date the review/renewal request was made from the Request Date drop-down list.
   • Select the new status from the Status drop-down list.
   • Enter Exemption Comment as needed.
4. Click OK.

Purpose

Use this procedure to generate letters to send to eligible properties that were selected in an Exemption Review Run.

Procedure

1. In PACS 9.0, choose Activities > Exemption Process > SNR/DSBL Exemption Renewal/Review.
2. In the SNR/DSBL Exemption Renewal/Review window, select the run with the desired selection of properties and appropriate status, and click Print Letters.
3. In the Print Exemption Renewal/Review Letters Dialog, select one of the following options:
   • Print Template
   • Print Letter
4. Select the template or letter from the appropriate drop-down list.
5. Click OK.

Purpose

Use this procedure to generate a report listing exemption details of properties included in a selected Exemption Review Run.

Procedure

1. In PACS 9.0, choose Activities > Exemption Process > SNR/DSBL Exemption Renewal/Review.
2. In the SNR/DSBL Exemption Renewal/Review window, select the run with the desired selection of properties, and click Print Report.
3. In the SNR/DSBL Exemption Renewal/Review Selection Report Dialog box, select the Sort order. Then set Output Settings as desired.

   

4. Click Preview to preview the report, or click Print to send the report to the printer.

Purpose

Use this procedure to set up the criteria for judging deferral applications, and to choose the default letters that print on qualifying or denying an application.

Prerequisite

• The letters for approval and denial of deferral applications have been created.
• The Property > Edit Property > Edit Real Property > Deferral Configuration user right is assigned to your user ID.
• The County ID is set through Tools > Property > Set County ID.

Procedure

1. In PACS.ADMIN, choose Tools > Property > Deferral Configuration.
2. In the Deferral Configuration Maintenance grid, click Add to create a new configuration for a type of deferral.

   

3. In the Deferral Configuration dialog box, enter the tax Year during which the deferral configuration applies.

   Note The year’s levy and special assessment bills must be created for the year to be eligible for selection. Also, only one configuration per type per tax year is allowed.

   

4. Enter the County ID used by the state for referencing deferral applications.
5. Select the Deferral Type from the following options:
   • Limited Income
   • Senior Deferral
6. Select a date for the First Date Application can be submitted for approval.
7. Next, enter the following criteria:
   • Minimum Age Requirement

     The minimum age requirement of the applicant as of the last day of the calendar year that the application is filed

   • Maximum Senior Income

     The maximum amount of annual income allowed for a senior citizen to qualify for a deferral

8. Select the letters to print by default for application approvals and for denials from the Approval Letter and Denial Letter drop-down lists.
9. Click OK.

Purpose

Use this procedure to submit deferral applications. The system refers to the Deferral Configurations set in PACS.ADMIN to qualify or deny applications.

Prerequisites

• A Limited Income and SNR/DSBL configuration for the required year have been set in PACS.ADMIN. For more information, see Configuring Deferrals.
• At least one Bill Fee Code is set as the Deferral code (in PACS.ADMIN, choose Tools > Code File Maintenance > General > Bill/Fee Code, add a code and choose the Deferral option, then save).
• The Property > Edit Property > Edit Real Property > Deferral Maintenance user right is assigned to your ID.

Procedure

1. To start the Deferral Application Wizard, do one of the following:
   • Open the property record, expand the Tax Area, Exemptions & Special Assessments panel, and click Add in the Deferrals grid.
   • Choose Activities > Exemption Process > Enter Exemptions, select a property and add a SNR/DSBL exemption. Then click Deferrals on the Standard Exemption Details page.
2. In the Deferral Application Wizard, select the following:
   • Deferral Type

     The system uses either the Limited Income configuration or the SNR/DSBL configuration to qualify or deny the deferral.

   • Application Date

     For an application to be eligible, the Application Date must fall after the First Date application can be submitted for approval in the applicable configuration.

3. Review the Qualification Requirements from Property Exemption Wizard section.

   Note The system uses previously entered information about the applicant to make determinations.

   If no Senior Exemption exists on the property, then age data may not be available in the system. In this case, the phrase No Info displays for Age/Disability.

   An applicant may be ruled to qualify in the Age/Disability field when the selected Exemption Sub Type Code’s Disability attribute is set to True. For more information about this code, see Seeing Up Exemption Sub Type Codes.

   

4. Make the following selections as needed:
   • To mark whether an applicant meets the ownership and residency requirements, select either Qualifies or Does Not Qualify under Residential.

     Note Applicants must have owned their home for more than five years, live there more than six months out of every year, and they must have been living there as of January 1 of the application year. Familiarize yourself with all of the requirements set by the Department of Revenue.

   • To mark whether an applicant meets the zoning requirements, select either Qualifies or Does Not Qualify under Zoning.

     Note When zoning requirements are not met and the applicant is denied using the Deny Application button on this page, you are still presented the option to qualify or deny deferral on special assessments when special assessments apply.

5. After proof of insurance has been received, select Insurance Received. Then make the appropriate selection indicating whether the State is listed as the loss payee on the policy.

   Note The state requires proof of adequate fire and casualty insurance to process and approve a deferral application.

6. After verifying the mortgage statement, select Mortgage Statement Verified.

   Note An application cannot qualify until the mortgage statement has been verified.

   

7. Click Add Images to add images to the deferral application record.
8. To deny the application without proceeding through the rest of the Wizard, select Deny Application.
9. Click Next.
10. In the Property Taxes grid, select the required statement year’s property taxes to include in the deferral as needed. Property tax data may display when zoning requirements have been met.
11. In the Special Assessments/Fees grid, select the statement year’s Special Assessments and Fees to include in the deferral. Only Fees with statement IDs may be display.

    

12. Review the following values:
    • Market Value

      If the State is listed as the loss payee on the applicant’s policy, market value is the most current market value on the property; it is not the frozen or current use value. If the State is not the loss payee, market value reflects only the land’s market value.

    • Previously Deferred

      The total deferral amount for all deferrals recorded in the Deferrals grid on the property record

13. Enter the sum dollar value for all Liens and Obligations.
14. Note the value displayed for Amount Eligible.
    • If the state is listed as the loss payee, then the Amount Eligible is:

      80% of Market Value – (Previously Deferred value + value of Liens and Obligations)

      The available value to defer against for an applicant for the limited income deferral is 40% of the aggregate of land and improvement market value. The available value to defer against for an applicant for the senior/disabled deferral is 80% of the aggregate of land and improvement market value.

    • If the state is not listed as loss payee, then Amount Eligible is:

      100% of Market Value – (Previously Deferred value + value of Liens and Obligations)

      If the state is not listed as a loss payee, the then limited income deferral applicant can defer against 100% of the land market value only. If the state is not listed as a loss payee, then the senior/disabled deferral applicant can defer against 100% of the land market value only.

15. Review the following values:
    • Total Due

      The sum balance from both the Property Taxes and Special Assessments/Fees grids above

    • Selected Total

      The sum balance from all selected rows in the Property Taxes and Special Assessments/Fees grids above

16. Note the value displayed for Difference. If this value is greater than zero, the Wizard displays a denial message after clicking Next.
17. To deny the application without proceeding through the rest of the Wizard, select Deny Application.

    

18. To proceed, click Next.
19. If the application is being approved, do the following:
    • Enter a new Effective Date. This date is used as the effective due date for tax statements generated as part of this process.
    • Choose the Bill/Fee Code to assign to the deferred bills.
    • Select images and tax statements to submit to the state as needed.

      Note Selected images and statements can later be generated with other relevant documentation and submitted to the State, applicant, or third party. This can be done from the Deferrals grid on the property’s Tax Area, Exemptions & Special Assessment‘s panel.

      

20. If the application is being denied, do the following:
    • Select the reason(s) for denying the deferral application.
    • To generate the letter to the taxpayer answering a denied application, click Print Denial Letter.

      

21. Click Finish.

Notes

Denials (with letters) are recorded as a property event. Images are preserved with other property record images.

Approvals are recorded in the Deferrals grid and as an event, and the Bill/Fee Code with the Deferral option selected is automatically applied to affected property bills. A summary document with all relevant images and statements can be generated from the Deferrals grid.

Users can remove deferrals by highlighting the deferral in the Deferrals grid and clicking Delete. A reason for the removal is required.

Purpose

Use this procedure to generate a report displaying application numbers, dates, and deferral amounts for applications processed and approved within a given date range.

Procedure

1. In PACS 9.0, choose Reports > Property > Deferral Applications.
2. In the Deferral Applications Report dialog box, choose the Status of deferral applications to be displayed on the report.
3. Enter the range of dates during which applications were processed.

   

4. In the Output Settings section, do the following:
   • In the Format drop-down list, select the report output format.
   • In the Filename field, enter the report file name.
   • In the Description field, enter a report description.
5. Click Preview to preview the report. Click Post to generate the report.

Purpose

Use this procedure to generate a report displaying all properties having the Bill/Fee code with the Deferral option selected. This code is automatically applied to all properties with approved deferral applications.

Procedure

1. In PACS 9.0, choose Reports > Tax Deferral Report.
2. In the Deferral Report Dialog box, select the Tax Year for active deferrals from the drop-down list.

   

3. To display only certain exemptions, click the Exemption Codes ellipsis to open the code chooser and select the desired codes.
4. To further narrow results, select Date of Death and specify a range of dates.
5. In the Output Settings section, do the following:
   • In the Format drop-down list, select the report output format.
   • In the Filename field, enter the report file name.
   • In the Description field, enter a report description.
6. Click Preview to preview the report. Click Post to generate the report.

Purpose

Use this procedure to generate a report that lists all new exemptions added and removed for a specific year (i.e. senior citizen and disabled persons, U500, head of family, special farm, and total exemptions), and to sort by exemption, property ID, owner name, and status.

The status is either New or Removed. If the qualify year is equal to the selected assessment year, then the exemption is marked as New. If the exemption existed on a property for the selected assessment year – 1 and does not exist on the selected assessment year, then the exemption is marked as Removed.

Procedure

1. In PACS 9.0, choose Reports > Exemptions > Exemptions.
2. In the Options section of the New and Removed Exemptions for Assessment Year window, complete the following fields:
   • Exemption Year

     The year for which to list the new and removed exemptions.

   • Order By

     The sorting order for the report.

3. To set the output settings, complete the following fields in the Output Settings section:
   • In the Format drop-down list, select the report output format.
   • In the Filename field, enter the report file name.
   • In the Description field, enter a report description.
4. Click Preview to preview the report. Click Post to generate the report.

Purpose

Use this procedure to generate a report that collects and displays all properties with active Remodel Exemptions expiring in the current assessment year.

Procedure

1. In PACS 9.0, choose Reports > Expiring Remodel Exemptions.
2. In the Output Settings section of the Remodel Exemptions Expiring in the Current Assessment Year dialog box, do the following:
   • In the Format drop-down list, select the report output format.
   • In the Filename field, enter the report file name.
   • In the Description field, enter a report description.
3. Click Preview to preview the report. Click Post to generate the report and create a PACS inbox item from which you can view the report.

Purpose

Use this procedure to print property letters, such as exemption denial letters and Notice of Change of Use Determination letters.

Prerequisites

• In order to perform this procedure, the following user right must be assigned to your ID:
  • Letter Processing

Procedure

1. Choose one of the following:
   • To print a single property letter from an individual property record, open the property record. Then choose Commands > Print Property Letter.
   • To print property letters for multiple properties, in Microsoft Word, select the PACS 9.0 Menu ribbon. Then click Letter Processing and choose Print Property Letters.
   • To print property letters for multiple properties, in PACS 9.0, choose Activities > Letter Processing > Print Property Letters.
2. In the Letters section of the Print Property Letters dialog box, set the following field:
   • Letter

     The type of letter to print.

3. In the Print Methods section, select one of the following print methods:
   • Group Code

     The code assigned to a group of records. Click to open a browser where you can select a group code. If you want to remove a group code, select the Remove Group Code check box.

   • Event Code

     The code that represents a system or user activity; the event code is inserted on property records for which the letter is printed. Enter the Start Date and End Date by which to search for events.

   • Query

     Use the drop-down list to set the Select Query field. To validate the query, click Validate.

   • Property IDs

     Type the relevant property IDs, separated by carriage returns.

4. In the Letter Options section, set the following fields and options:
   • Sort Order

     Specify which criteria will be used to sort/order the letters.

   • Print to Primary Owner

     To send the printed letters to the primary owner, select this check box.

     If this check box is cleared, the letter is printed for linked owners but not the primary owner.

   • Include deleted properties for group and event code methods
      
   • Print to Linked Owner Accounts

     Specifies that the letter will be printed for linked owners.

     If this option is selected, you must also set a value for the Link Type field.

5. To start printing the letter(s) from the default printer, click Print.