1.Checklist for Levy Certification
Task |
Procedure |
Item |
1 |
Print Checklist for Levy Certification |
|
2 |
Perform Data Checks |
|
3 |
Remove Properties in a Pending Supplement |
|
4 |
Setting Up Ratios and Statutory Maximum Limits |
|
5 |
Processing Refund Levies |
|
6 |
Generating Certification of Value Letters |
|
7 |
Generating the Certification of Values by Tax Area Report |
|
8 |
Setting Up the Proration Order for the Aggregate Limit |
|
9 |
Setting Up the Proration Order for the Constitutional Limit |
|
10 |
Capturing Values for Levy Certification |
|
11 |
Creating a Levy Run |
|
12 |
Canceling a Levy Run* |
|
13 |
Printing Levy Rates for a Levy Run |
|
14 |
Reviewing Captured Values |
|
15 |
Reviewing Levy Data |
|
16 |
Setting the Statutory Limit |
|
17 |
Setting the Highest Lawful Limit |
|
18 |
Setting the Aggregate Limit |
|
19 |
Setting the Constitutional Limit |
|
20 |
Reviewing Tax District Calculation Details and Summary |
|
21 |
Generating an Assessment and Levies Due Report |
|
22 |
Generating a Certification of Levies Report |
|
23 |
Updating Values for a Levy Run |
|
24 |
Accepting the Levy Run |
|
25 |
Undoing an Accepted Run* |
|
26 |
Notify Treasurer’s Office Levy Procedures are Complete |
2.Performing Data Checks
Purpose
This process will check and remove data of carriage returns, line feeds, Non-Ascii characters, Ellipsis and tabs that exist in the Property, Property_val, and the Wa_Tax_Statement table. This NEW function in PACS only finds the incorrect data if ran before certification and is necessary in order to have clean tax statements on the Treasurer’s side.
Prerequisites: User Rights PACS Admin\Tools\User Management Category “Export” User right “Export Data Cleanup”
Procedure
- The fields that the Export Cleanup is reviewing are the Geo id and Legal Description field.
- This process will only modify data on years which are not certified.
- Years not certified at the moment of execution will be the only data that is cleaned.
- The computer that is running the Export Cleanup will start the process and display a Data check tab at the lower portion of the screen to show the process is in progress.
- The computer that is running the Export Data Cleanup will be locked until the process is complete. Do not stop of break out of the process until it has completed.
- Once the process is complete the Export Data Cleanup Tab will no longer be displayed and the computer will be unlocked.
- Property listings for the properties that were corrected are not available.
- This process is only available to run prior to certification.
- Once certification is complete the Export Data Cleanup will not have an uncertified year layer to run on until the upcoming new year layer is created.
- The new year layer creates an uncertified year that the Export Data Cleanup can then be generated on.
- At that time the Export Data Cleanup can be ran as often as needed throughout the year to remove and correct invalid data characters.
- The Export Data Cleanup will be ran for the final time on the new year layer prior to certification.
Location: Activities/Administration/Export Data Cleanup
On the following screen check the box to confirm you would like the data to have the data cleanup performed on for the fields and characters indicated. The process will not continue until this box is checked.
While the process is running a Export Data Cleanup tab will display at the bottom of the screen and the computer generating the process will be locked until the process completes.
Once the process completes the Export Data Cleanup Tab will be removed. This means the process has been completed and you can then continue with the steps on this checklist.
3.Removing Pending Properties
Purpose:
Prior and during the certification process there should be no properties listed under Pending Splits/Merges or the Pending Supplement group.
There are two locations that display pending properties. The locations to review are listed below.
Procedure:
Removing Properties from Pending Splits/Merges Option
- Location: Activities/Pending Split/Merge. The Pending Splits/Merges screen displays.
- Select the Search tab located on the right side of the screen.
A detailed list of properties that are involved in a split merge will appear.
- If properties are displayed continue to the steps listed below.
- If no properties are displayed skip to the section Removing Pending Properties from Supplement Group
As displayed in the above screenshot, review each property that is listed and select one of 3 options: ‘Move to Supplement’, ‘Cancel’ or ‘Remove from Supplement’.
For Properties that are ‘Moved to Supplement’. The Supplement group should be accepted, completed and users should no longer process properties for pending split merge until the Assessor’s Certification Process checklist is complete and the Treasurer has completed creating Levy Statements.
Once all properties have been processed, exit out of the Pending Splits/Merges screen and enter back into it to be confirm that there are no items listed.
Removing Pending Properties from Supplement Group
In addition to the the Pending Split Merge Screen the Pending Supplement Group will need to be reviewed to see if any properties exist in this group. Note that this menu option will not display the properties listed under the Pending Split Merge Screen, that is why it is necessary to review the properties listed under both menu options.
Location: Activities/Supplement/Pending Supplement list.
The Pending Supplement List will display. If any properties exist remove or move them to a supplement group and complete the supplement. Users should no longer process properties and place them into a pending supplement group until the Assessor’s certification process is complete and Treasurer has completed creating Levy Statements.
4.Setting up Ratios and Statutory Maximum Limits
Purpose
Use this procedure to set statutory limits each year, and to enter the real property and personal property ratios.
Note Values may be provided by the DOR.
Procedure
- In PACS.ADMIN, choose Tools > Levy Certification Configuration.
- Complete the following levy certification values as required:
aggregate_limit -
Most taxing districts are authorized by state law to levy a certain rate each year without approval by the voters. These are commonly called regular levies. All together, certain local regular levies cannot exceed $5.90 and, with the state levy, these regular levies cannot exceed $9.50 ($5.90 and $3.60) per $1,000 of assessed value. Consult the statutes regularly to verify these values are still in effect.general_limit_factor
– For the Highest Lawful Limit, as specified by statute. The limit factor for districts that have a substantial need for funding above the IPD is the lesser of the limit factor authorized by statute or 101 percent. For all other districts with a population of 10,000 or more, the limit factor is the lesser of 101 percent or 100 plus the IPD. The levy limit for a less populated district is 101 percent.implicit_price_deflator
– For the Highest Lawful Limit. The rate of economic inflation used in the calculation of the highest lawful levy. The levy limit for a taxing district with a population over 10,000 is determined by the need of the district for funds above the rate of inflation (IPD). (This value, like many of the other values, is provided by the DOR.)real_prop_ratio
– For the Constitutional Limit. The sum total of the county assessed values (real, forest assessed, and current use assessed) divided by the sum of the indicated market values.pers_prop_ratio
– For the Constitutional Limit. The sum of the actual total county assessed values divided by the sum of the indicated market values.
- To enter statutory limits for tax district types, expand the
statutory_limit
row and enter the statutory limit in the Statutory Limit column for each tax district type as required. Each type has its own legally prescribed limit. - Click OK or Apply.
5.Levy Maintenance
These procedures concern setting up levies. If you have already done this and are now ready to begin the certification process, proceed with Generating the Certification of Value Letters.
5.1.Entering Levies
Purpose
Use this procedure to enter levy data received from the tax districts, including the:
- Levy rate
- Funds associated with the levy
- Levy limits
- Budget
- Election data
- Associated tax areas
- Joint district values
- Exemption settings
Prerequisites
- Levy Type codes have been set up in PACS.ADMIN (Tools > Code File Maintenance > Tax District > Levy Type Code).
- If you are updating levy data and tax areas have been added to or removed from the levy since the last time data was entered for the levy, or if joint district values have been added, you must have done the following:
- Run the Certification of Values for Tax Area Report (Reports > Levy > Certification of Values by Tax Area) with the Set Assoc option selected for the tax area involved.
- Updated values for the levy certification run. (For more information, see Updating Values for a Levy Run.)
Procedure
1. In PACS 9.0, open a tax district record. Then open the Levies panel.
Do one of the following:
Caution: If you choose to click Add
to create a new levy, confirm that the levy code you enter in the Code field is correct because the code cannot be changed after it is created. In addition, we recommend using a descriptive code rather than a numeric code. If your office does decide to use a numeric code, we recommend using fund numbers.
a. Click Add . Complete the New Levy Dialog and click OK.
b. To create a new levy by copying data from an existing levy to another year, select the existing levy and click New Year. Then select the levy in the new year and click Details .
c. To change existing levy details, select the levy and expand the year. Highlight the Levy and click Details
2. Under Levy Data panel fill out the following sections
In the General section of the Levy Data panel of the Tax District dialog box, complete the following options as required:
-
- Levy Code
- Levy Description
- Levy Type
- End Year
- Levy Rate
- Primary Fund #
All Active Levy must have a Primary Fund #. This will be the fund that receives all base taxes for a levy and is used when distributing the taxes collected. The fund numbers available in this drop-down list are retrieved from the Fund Maintenance grid.
This number is typically relevant when annexation occurs for county roads when there are multiple funds for a levy.
Inactive Levies should not have a Fund number listed or should contain an end date of the last year that the levy was active
- Senior Rate
3. In the Certification Information section of the Levy Data panel, complete the following options as required:
-
-
- Voted
- Include in Levy Certification
- Levy Limits
-
4. In the External Information section of the Levy Data panel, complete the following options as required:
-
- Employee Cert. Received/Full Time Emp.
- Budget Received/Budget Amount
- 1st Resolution Received/% Increase Authorized
- Select this check box to enter the date of the resolution number in the 1st Resolution Received field, and if required, a value in the % Increase Authorized field. (If a value is entered in the % Increase Authorized field, it is used in the levy calculation process.)
- Note: As of 9.0.50, the DOR added another calculation to their levy sheet. This compares the amount requested over last year’s actual levy, with the percent increase the district asks for. Many districts fail to give the exact amount, as they leave off the ‘cents’. This causes the comparison to use the lessor of the two and not match PACS levy calculations. PACS Should compare the percent increase with the amount requested and calculate on the lessor of the two. We’ve added an additional field in the % Increase Authorized
-
- 2nd Resolution Received/% Increase Authorized
-
- Population Count
-
- Verified
Note A levy certification run cannot be accepted until all of the Verified check boxes are selected.
-
- Diversion Amount
The negative or positive amount of funds diverted for restricted use
5. In the Timber Assessment section of the Levy Data panel, to specify how to apply timber assessed value for levy certification, select the Tim Assd Value and do the following:
a) Select one of the following values from the Tim Assd Value drop-down list:
Full
– Applies the value entered in the Full Value field.
Greater of Half or Rol
l – Compares the value in the Half Value field to the Tax Roll field and applies the larger value.
Not Used
– The value is not used in the levy calculation, but it is reported.
b) Complete either the Full Value field or the Half Value and Tax Roll fields to determine the timber assessed value.
6. In the Election Data section of the Levy Data panel, complete the following options as required:
- Election Date
- Election Term
- Voted Levy Amt
The amount that the voters elected for the levy.
- Voted Levy Rate
The rate that the voters elected for the levy.
7. In the Oustanding Debt Section Enter the outstanding debt Amount and select the date from the As of Date drop-down calendar.
8. In the Fund Maintenance section of the Levy Data panel.
- To see the current tax areas associated with the fund expand the fund number to review the tax areas associated with the levy,
a) To Add a new fund click Add enter a fund number and do the following:
- In the Distribution panel of the Tax District dialog box, complete the following options as required:
- Fund Number
-
- Begin Date
-
- End Date
-
- Tax Areas
Note: Map levy fund events as required. For more information, see Mapping Tax District Levy Fund Events.
9. Under Joint Districts Panel fill out the following sections
- When a tax district extends past the county line, use the Joint Districts panel, complete the following options as required to enter values that the neighboring county reports:
Click Add .
- In the District Name row, type the name of the neighboring county. Then enter the values that the neighboring county reports. Usually, the county with the highest assessed value and/or the county with the district’s headquarters is the one that calculates the levy rate.
Note If there are changes to joint district values, you need to run the Capture Values activity for the levy run.
10. Under Exemptions and Statement Display fill out the following sections
- Exempt from Levy
- Separate Levy
11. In the Comments panel, enter text associated with the levy as required, such as information about when a bond was passed.
Next Steps
If there are any changes to levy details, values must be updated for the levy certification run. (For more information, see Updating Values for a Levy Run.)
5.2.Configuring Refund Levies
Purpose
This procedure is optional.
In some instances, legal judgments against the county call for the creation and maintenance a fund within the county treasury–a Refund Fund–to be used to refund to taxpayers the amount of applicable collected taxes, including legal interest and a proper share of the costs (where allowed by judgment).
In such a case, use this procedure to set up refund levy type and levy year.
Note: as of the 9.0.50 release, When the budget is the limiting factor and we add the refunds to the refund box, PACS allows the refunds to add to the levy. It should not allow refunds to calculate into the levy if the budget is the limiting factor. In other words, it should be doing that comparison as well.
Levy Certification: Some tax districts will provide budgets to the Assessor that include refunded amounts to be recovered. When that happens, it’s added in to the Calculated Levy Amounts at the bottom of the panel. The Calculated Levy is compared to the other applicable limits, including the budget with the refund amount included. That makes the comparison inaccurate. When the budget includes the refund amount, it should not be added back into the Calculated Levy for comparison to the other limits.
- Modify the actual levy calculation in the Highest Lawful Levy dialog so that the amount to be refunded is not added to the budget amount:
- When the budget is determined to be the lesser limit, the amount to be refunded should not be added to the final levy amount.
- The function to add refunds to the lesser of last year’s levy or actual levy calculation should be retained.
- Compare and find the lesser of budget, (HLL + refunds), (Actual Levy + refunds)
- EXAMPLE:
- Tax District with amount to be refunded = 2,000
- Budget = 580,000
- HLL = 596,965.57
- Actual Levy = 596,965.57
- Statutory Limit = 907,871.17
- Calculated Levy = 580,000
- Tax District with amount to be refunded = 2,000
- When the budget is determined to be the lesser limit, the amount to be refunded should not be added to the final levy amount.
NOTE: currently PACS will calculate 582,000 which is what should change
-
-
- Tax District with amount to be refunded = 2,000
- Budget = 600,000
- HLL = 596,965.57
- Actual Levy = 596,965.57
- Statutory Limit = 907,871.17
- Calculated Levy = 598,965.57
- Tax District with amount to be refunded = 2,000
- Budget = 600,000
- HLL = 602,935.23
- Actual Levy = 596,965.57
- Statutory Limit = 907,871.17
- Calculated Levy = 598,965.57
- Tax District with amount to be refunded = 2,000
-
More about Refund Levies
RCW 84.68 Recovery of Taxes Paid (Adjudicated Refunds) says that, if it is determined through judgment that the taxes, or any portion of taxes paid under protest, were unlawfully collected, the amount included in the judgment and interest from date of payment, together with costs of suit, shall be refunded to the taxpayer. A Refund Fund Levy is created to recover the amount refunded. Besides Adjudicated Refunds, there are Administrative Refunds which can be administered for late-applied exemptions, destroyed property, etc.
Procedure
- In PACS 9.0, choose Activities > Levy > Configure Refund Levies.
- In the Refund Levy Configuration window, click Add
.
- In the Refund Levy Configuration Detail Dialog box, select the levy year from the Year drop-down list. Enter a description of this refund levy configuration.
- In the Refund Category section, select at least one of the following types of refunds that are available when this configuration is used:
- Administrative Refunds
- Adjudicated Refunds
- Select the beginning date for refunds to be included from the Begin Date field. Then select the End Date.
- Click the ellipses on the Refund Types field to select specific types of refunds matching the category and date range specified above.
- In the Map Refund Levies section, choose the applicable tax district and levy combinations from the grid by selecting the checkbox displayed in the Selected column. Use the Unselect All or Select All options to include all or exclude all combinations displayed in the grid, or select a row and click Details
to open the tax district record.
Note Use the Tax District drop-down list to view individual tax district and levy combinations.
- To include refund interest paid in the refund levy budget amount to be calculated, leave the Include Refund Interest Paid in Refund Levy option selected.
- Click OK.
- Repeat this procedure to configure more refund levies.
6.Processing Refund Levies
You only need to perform Refund Levy-related procedures if a judgment against your county calls for taxpayers to recover funds.
6.1.Generating Refund Levy Totals
Purpose
Use this procedure to create the administrative refund levies and/or adjudicated refund levies.
Important Refund levy totals must be generated prior to initiating the Levy Certification process.
Prerequisite
- In order to use this procedure, the refund levy must have already been configured. For more information, see Configuring Refund Levies.
Procedure
- In PACS 9.0, choose Activities > Levy > Generate Refund Levy Totals.
- In the Generate Refund Levies window, click Add to generate a new refund levy run.
- In the Refund Levy Wizard, use the Year drop-down list to select the levy year for which to generate the refund.
Note Only refund years with uncertified levies and that have been configured are available.
- Select the configuration from the Configuration ID drop-down list.
- In the Select Taxing District section, move selected districts from the left column to the right column using the arrows as required.
- Click Next.
- Review the taxing levies and districts, as well as the associated refund amounts. After reviewing the refund levy totals, click Finish to save the refund data and complete the Wizard.
Next Steps
To accept a refund levy run, see Accepting a Refund Levy.
6.2.Accepting a Refund Levy
Purpose
Use this procedure to accept refund levy totals.
Prerequisite
- Refund levy totals have been generated. For more information, see Generating Refund Levy Totals.
Procedure
- In PACS 9.0, select Activities > Levy > Generate Refund Levy Totals.
- In the Generate Refund Levies window, select the refund levy run and click Accept.
6.3.Undoing or Canceling a Refund Levy
Purpose
Use this procedure to cancel generated refund levy totals or undo an accepted refund levy.
Prerequisite
- If you are undoing the refund levy’s acceptance, the levy you wish to undo has not been certified.
Procedure
- In PACS 9.0, select Activities > Levy > Generate Refund Levy Totals.
- In the Generate Refund Levy Levies window, select the refund levy run and click one of the following options in the toolstrip as needed:
- To cancel a refund levy so that it cannot be accepted, click Cancel.
- To undo the refund levy’s acceptance, click Unaccept.
Note The Accept button will display as Unaccept if the refund levy has already been accepted.
7.Generating Certification of Value Letters
Purpose
Use this procedure to generate certification of value letters so that you can send them to the tax districts. The tax districts use the information in the letters to set their budgets.
The report includes the following information:
- A listing of all the levies for the tax district
- The tax code areas that the levies are in
- The total assessed value by tax code area
- The taxable assessed value for regular levies
- The taxable assessed value for excess levies (which do not include senior taxable assessed value)
- Any new construction value applicable for a tax code area (used in the highest lawful levy)
Prerequisites
- In order to perform this procedure, the following user rights are required:
- Reports > Certification of Value Letter
- Timber assessed values have been entered for each levy in the Timber Assessment section of the Levy Data panel. (For more information, see Entering Levies) If the values have been copied from the previous year, the values must have been validated and, if required, modified.
- The Fund Listing Report (Reports > Levy) has been run to verify that tax areas have been associated correctly with the levies.
Procedure
- In PACS 9.0, choose Reports > Levy > Print Certification of Value Letter Report.
- In the Year and Supplement Selection section of the Print Certification of Value Letter dialog, verify the entries in the following fields:
- Year
- As of Supp #
Filtered according to all available accepted supplements for the selected years
- In the Tax District/Levy Selection section, do the following:
- Select the Tax Districts and Levy(ies) by clicking the ellipses to open the code choosers.
- To print a separate letter for each levy chosen above, select the Print One Levy Per Page option.
- 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.
- Click Preview to preview the report. Click Post to generate the report.
8.Generating Certification of Values by Tax Area Report
Purpose
Use this procedure to generate the Certification of Values by Tax Area Report and balance the data against the Certification of Value Letters Report by comparing values by tax area. This procedure also ensures levy-fund associations are set.
Tip After adding or removing tax areas from levies, run this report with the SET Assoc, option and all tax areas selected.
Procedure
In Pacs 9.0 choose Reports> Levy >Certification of Values by Tax Area
1. In the Year and Supplement Section section of the Print Tax Area Totals dialog box complete the following fields:
- Year
- As of Supp # Filtered according to all available accepted supplements for the selected year.
- Set Assoc Used during levy certification. Resets the tax area-fund association for any funds that have been added, changed or deleted
2. Complete the Grouping and Sorting Options.
3. In the Selection Filtering section, select the tax areas, tax districts, levies or pending tax area, and select the property type from the Include only Selected Property Types check boxes as required.
4. If required, select the following options:
- Include Only property Sub Types
- Includes only those properties that have the sub types you specify.
- Include Only Properties Appraised By
- Includes only those properties appraised by the specified appraisal company.
- Note this does not refer to an appraiser
5. Click Preview or Post
9.Setting up Proration Orders
In This Section
9.1.Setting Up the Proration Order for the Aggregate Limit
Purpose
Sometimes the aggregate levy rate exceeds the legal limit. Prorating determines in what order each levy will be reduced and by how much. Use this procedure to configure the order of priority given to different types of levies when the application performs aggregate limit calculation for a levy certification run.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Set Up Levy Proration Order Data
- Levy limits have been updated in the levy details dialog box (accessed by selecting a levy and then clicking Details from the Levies panel in the tax district record).
- Configuration has been set up in PACS.ADMIN under Tools > Levy Certification Configuration.
Procedure
Note If you make changes to a proration order for the current levy year, the status of all limit calculation is changed to Not Calculated for the proration order modified in levy certification runs that have a Coding status. Further, once you accept a levy certification run for the levy year, proration order information can no longer be modified; the dialog becomes read-only and the title is appended with (Certified).
- In PACS 9.0, choose Activities > Levy > Setup Aggregate Proration Order.
- In the Aggregate Proration Order dialog box, do one of the following:
- To create a proration order by copying information from a previous year into the current year, click Copy From. Then select the proration order to copy and click OK.
- Click Add
. Then do the following:
- In the Proration Order Detail dialog box, complete the following options as required.
Notes Statutes offer guidance on proration orders.
- Tax District
- Levy
- Level
-
The system applies level 1 prorations, then level 2, and so on, until the aggregate rate is legally acceptable.
To assign the next unused level number, select
<new>
.
-
- Use Full Amount or Proration Amount
- Either select this option to include the full amount of the levy in the proration calculation for this level or enter the amount to include in the Proration Amount field.
- Protect Full Amount or Protected Amount
- Either select this option to include the full amount of the levy in the proration calculation for this level or enter the amount to include in the Protected Amount field.
- Click OK.
- To move a proration order up or down a level, select the record and click the respective arrow.
9.2.Setting Up the Proration Order for the Constitutional Limit
Purpose
Some levies are subject to the aggregate limit, while others are subject to the constitutional limit (still others may be exempt from limits or subject to both). The constitutional limit applies directly to taxes paid by individual property owners. When levy rates exceed the constitutional limit, prorating determines in what order each levy will be reduced and by how much. Use this procedure to configure the order of priority given to different types of levies when the application performs constitutional limit calculation for a levy certification run.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Set Up Levy Proration Order Data
- Levy limits have been updated in the levy details dialog box (accessed by selecting a levy and then clicking Details from the Levies panel in the tax district record).
- Configuration has been set up in PACS.ADMIN under Tools > Levy Certification Configuration.
Procedure
Note If you make changes to a proration order for the current levy year, the status of all limit calculation is changed to Not Calculated for the proration order modified in levy certification runs that have a Coding status. Further, once you accept a levy certification run for the levy year, proration order information can no longer be modified, the dialog is read-only and the title is appended with (Certified).
- In PACS 9.0, choose Activities > Levy > Setup Constitutional Proration Order.
- In the Constitutional Proration Order dialog box, do one of the following:
- To create a new proration order by copying information from previous years into the current year, click Copy From, choose the prior year and click OK.
- To create a new proration order, select the Tax District and the Year and click Add
. Then do the following:
- In the Proration Order Detail dialog box, complete the following options as required:
Notes Statutes offer guidance on proration orders.
- Tax District
- Levy
- Level
- Use Full Amount or Proration Amount
- Protect Full Amount or Protected Amount
- Click OK.
- To move a proration order up or down a level, select the record and click the respective arrow.
10.Capturing Values for Levy Certification
Purpose
Use this procedure to capture a set of values for a given levy year and supplement.
You can carry out this activity to refresh tax district values as many times as required when supplementing after certification, before accepting a levy certification run.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Capture Values for Levy Certification Run
- Before capturing values, fund association changes must have been entered. You maintain fund association changes in the Fund Maintenance section of the Levy Data panel, accessed by selecting a levy from the Levies panel of tax district records
Procedure
- In PACS 9.0 choose Activities > Levy > Capture Values.
- In the Capture Values for Levy Certification dialog box, click Create.
- In the Capture Values dialog box, create a new captured value run by completing the following options:
- Levy Year
- As of Supp #
- Click Post.
- In the Capture Value for Levy Certification dialog box, click Close.
11.Creating a Levy Run
Purpose
Use this procedure to create an initial set of values from which you can process levies.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Create Levy Certification Run
- The following reports have been used to verify that all the levies are associated with the correct tax areas:
- The Listing of Levies within the Tax Area Report (Reports > Levy) to verify the levies within each tax area.
- The Fund Listing Report (Reports > Levy) to verify the tax area and fund associations.
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, click Create.
- In the Select Capture Values for Levy Certification dialog box, select a captured value run to associate with the levy run and click OK.
Result
A levy run is created.
11.1.Canceling a Levy Run
Purpose
Use this procedure cancel a levy run.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Delete Levy Certification Run
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select a levy run and click Cancel.
11.2.Printing Levy Rates for a Levy Run
Purpose
Use this procedure to print a report that includes the levy rates for a levy run.
Prerequisites
- The levy run status is Accepted or Coding.
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select a levy run and click Print Levy Rates.
Result
A report of the calculated levy rates for the run is generated.
12.Reviewing Captured Values
Purpose
Use this procedure to view the captured values from the selected captured values run.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Capture Values for Levy Certification
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select a levy run and click Details.
- In the Levy Certification window, in the Values panel, select a row and click Details.
- In the Value Details dialog box, review the following sections:
- Captured Values
- Joint District Values
- Summary Values
- Review the following fields in the master row of each of the three sections:
- Tax District
- Levy Code
- Levy Description
- Total Taxable Value
- Review the following fields in the detail rows of each section:
- Real And Personal
- Senior/Disabled
- State Assessed
- Total Taxable Value
- Annex Value
- New Const
- Click Close.
13.Reviewing Levy Data
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > View Levy Certification Run
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select a levy run and click Details
.
- Open the Levy Data Review panel.
- Filter the levy data based on the following options:
- Tax District
- Outstanding Items
- For each tax district, click + to open the tax district rows and review the following data as required:
- Levy Description
- Levy Type
- Budget
- Tax Base
- Levy Rate
- Outstanding Items
- Use the following options as required:
- To view the levy details for a tax district, select a row and click Details
.
- To print a report displaying the data and calculations used to arrive at the tax base and preliminary levy rate values for a tax district based in the budget, select a row and click Print Calculation.
- To generate a report showing the contents of the dialog using the currently selected filter options, click Print Grid.
Note The Print Grid report is useful for determining which budgets are missing.
- To update the budget, levy rate and outstanding items fields, click Update.
- To view the levy details for a tax district, select a row and click Details
14.Setting Up Levy Limits
Limits are determined by law and/or statute. In PACS, limits are set for, and apply to, a levy run.
14.1.Setting the Statutory Limit
Purpose
Statutory dollar rate limits are specified for regular property tax levy rates for most types of taxing districts. Use this procedure to set statutory limits for the individual levies within a tax district and ensure that their summed limit values do not exceed an overall statutory limit.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Create Levy Certification Run
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select a levy run and click Details
.
- Open the Statutory Limit panel.
Note In the Statutory Limit panel, the master rows display the summed rate limit for each tax district. You can click + on the master rows to display detail rows with the levy statutory limit for each levy within the tax district.
- Review the following options as required in the master rows:
- Tax District
- District Statutory Limit
- Reduction
- Levy Limits Total
- Difference
- To copy the statutory limit values from another levy certification run, click Copy From.
- To view or edit the statutory limit details, select a row and click Details
. Then review or complete the following options as required:
- Tax District
- Statutory Limit
- Levy Rate
- Linked Levies Rate
- Combined Rate
- Rate Limit
- Reduce by Levies
Note To reduce the rate limit by another levy, click Reduce By Levies and enter the other levy.
- Reduction
- Levy Limit
- Notify on Proration
- Review the following values:
- Levy Limit Total
- Difference
Note If the difference not equal to zero, the OK button is disabled.
- Click OK.
14.2.Setting the Highest Lawful Limit
Purpose
Use this procedure to set the highest lawful levy limit for the individual levies within a tax district using calculations based on the statutory limit for each levy and one of four methods of calculation.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Create Levy Certification Run
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select a levy run and click Details.
- Open the Highest Lawful Levy Limit panel.
- Complete or review the following options as required:
- Implicit Price Deflator
- General Limit Factor
- Tax District
- Levy Code
- Levy Description
- Status
- Calculated Levy
- Levy Rate
- To view or modify levy data, select a levy and click Details.
- In the Levy Information section of the Highest Lawful Levy Limit dialog box, review the levy, budget and statutory limit.
- In the Highest lawful Levy Calculation Elements section, complete or review the following options as required:
- Highest Lawful Levy Since 1985 selection
- Highest Lawful Levy
- Last Year’s Levy Rate
- Lid Lift
- Voted Levy
- To calculate the highest lawful levy, click Calculate Highest Lawful Levy.
- In the Actual Levy Calculation Elements section, complete or review the following options as required:
- Amount to be Refunded
- Amount Recovered
- Amount of Shift
- Reason
- Levy Corrections for a Prior Year
- Correction Amount
- Levy Year
- Banking Capacity
- Shift to Levy
- Calculated Levy
- Levy Rate
- To calculate the highest lawful levy rate and the calculated levy values, click Calculate Actual Levy.
- Click OK or Apply.
14.3.Setting the Aggregate Limit
Purpose
Use this procedure to calculate the levy limit for the individual levies within a tax area using calculations based on the highest lawful levy limit for each levy and an aggregate limit.
Note The aggregate levies of junior taxing districts and senior taxing districts cannot exceed a legally specified dollar amount per thousand dollars of assessed valuation (currently $5.90 per $1000). Not all levies utilize the aggregate limit calculation. Only those levies for which aggregate limit was included in the levy limits section on the levy detail panel utilize it.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Create Levy Certification Run
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs dialog box, select a levy run and click Details
.
- Open the Aggregate Limit panel.
- Enter an aggregate limit.
- Review the following fields for each tax area as required:
- Status
- Amount Reduced
- Aggregate Levy Rate
- Click + to review the following details for each levy within a tax area as required:
- Levy Code
- Levy Description
- Taxing District Type
- Original Rate
- Amt. Reduced
- Final Rate
- Use the following options as required:
- Calculate
Note Once calculations are completed for a given tax area, its status is changed to Calculated.
14.4.Setting the Constitutional Limit
Purpose
Use this procedure to calculate the levy limit for the individual levies within a tax area using calculations based on the aggregate limit for each levy and an effective rate based on calculations performed on provided ratio values.
Note The Constitutional Limit limits the amount of property taxes that may be imposed on an individual parcel (real or personal) of property without voter approval to 1 percent of its true and fair value. Not all levies utilize the aggregate limit calculation. Only those levies for which constitutional limit was included in the levy limits section on the levy detail panel.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Create Levy Certification Run
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select a run and click Details
.
- Open the Constitutional Limit panel.
- Review or modify the following options as required:
- Real Property Ratio
- Personal Property Ratio
- Effective Rate
- Review the following options as required:
- Tax Area
- Tax Area Desc
- Status
- Amount Reduced
- For each levy, click + to review the following details as required:
- Levy Code
- Levy Description
- Taxing District Type
- Original Rate
- Amt. Reduced
- Final Rate
- Use the following options as required:
- Calculate
Note Once calculations are completed for a given tax area, its status is changed to Calculated.
15.Levy Reports for Calculation Validation
Run the following reports to validate the levy calculations.
15.1.Reviewing Tax District Calculation Details and Summary
Purpose
Use this report to view the final levy rates once all the calculations are complete. You can use this report to verify that its total taxes and rates match the total taxes and rates in the Certification of Levies Report.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Create Levy Certification Run
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select a levy run and click Details
.
- Open the Tax District Summary panel, which includes every levy that has been calculated for the levy year within the levy run.
- Review the following fields:
- Tax District
- Tax District Type
- Levy Code
- Levy Description
- Levy Type
- Final Levy Rate
- To print the Tax District Summary Report, which provides an overview of the calculations that determined the levy rates for each levy within a tax district, click Print.
15.2.Generating an Assessment and Levies Due Report
Purpose
Use this report to display the levy rates, total taxes, and timber assessed values for the selected tax district types, levy types, tax districts, and levy funds.
Procedure
- In PACS 9.0, choose Reports > Levy > Assessment and Levies Due.
- In the Assessment and Levies Due dialog box, set the Report Settings as required:
- Assessment Year
- As of Supplement
- Tax Districts Type
- Levy Types
- Tax Districts
- Levies
- To set the output setting, do the following 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.
- Click Preview to preview the report. Click Post to generate the report.
15.3.Generating a Certification of Levies Report
Purpose
Use this report to list the levy fund taxable values, levy rates and taxes within the selected tax districts for a given year.
The results print in the priority order set up in the proration order configuration.
You can use this report to verify that its total taxes and rates match the total taxes and rates in the Levy Calculation Summary Report (Activities > Levy > Levy Certification, select a levy certification run and click Details, then expand the Tax District Summary panel; from there, select a levy or levies in the grid and click Print).
Procedure
- In PACS 9.0, choose Reports > Levy > Certification of Levies.
- In the Certification of Levies dialog box, select the Assessment Year, Taxing District(s), and Run Id.
- To set the output setting, do the following 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.
- Click Preview to preview the report. Click Post to generate the report.
16.Updating Values for a Levy Run
Purpose
Use this procedure to update the values of a levy run (for example, to update values after removing a levy limit or capturing values for a second time).
Important If you have added or removed tax areas from funds, you cannot use this procedure to update values. Instead, you must run the Certification of Values by Tax Area Report with the Set Assoc option and all tax areas selected. For more information, see Generating the Certification of Value by Tax Area Report.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Update Levy Certification Run
- The levy run status is Coding.
- Values have been captured. For more information, see Capturing Values for Levy Certification.
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs dialog box, select a levy run and click Update Values.
- Select a different captured value run and click OK.
17.Accepting the Levy Run
Purpose
Use this procedure to accept a levy run.
This acceptance process:
- Updates the levy rate.
- Populates the levy certification date.
- Locks the levy details dialog box (accessed by selecting and levy and then clicking Details from the Levies panel in the tax district record), except for the Fund Maintenance section.
- Cancels any other levy runs in the same year; the status of other runs in the same year is changed to Cancelled.
Important You can undo the acceptance if necessary before bills are created. However, undoing the acceptance only removes the levy certification date, not the levy rate. If the levy rate needs to be changed, changes would need to be entered manually.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Accept Levy Certification Run
- The levy run status is Coding.
- If there have been changes to levy data since the last time the Capture Values activity was run, the Capture Values activity must have been run again.
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select the levy run created and click Accept.
Result
The selected run’s status is set to Accepted. All other runs within the same levy year are set to Canceled.
17.1.Undoing an Accepted Levy Run
Purpose
This procedure is optional.
Use this procedure to undo an accepted run.
Important You can undo the acceptance if necessary before bills are created. However, undoing the acceptance only removes the levy certification date, not the levy rate. If the levy rate needs to be changed, changes would need to be entered manually.
Prerequisites
- In order to perform this procedure, the following user right is required:
- Levy Functions > Levy Certification Functions > Undo Accept Levy Certification Run
Procedure
- In PACS 9.0, choose Activities > Levy > Levy Certification.
- In the Levy Certification Runs window, select the levy run created and click Undo Accept.
Result
The status of the run is changed to Coding; you can make changes to the run.
The status of all other runs within the same levy year remains cancelled.
18.Notify Treasurer's Office Levy is Complete
Purpose
At this time, the Treasurer’s Office is notified so they can proceed with the process to Create the Bills and Levy Statements for the new tax year.
The steps to perform this process are in the documentation name:
Levy Certification – Treasurer’s Guide