WA REET

Real estate excise tax (REET) is a tax on the sale of real property. Within the state of Washington, there are two types of transactions, taxable and non-taxable. These taxes are due at the time the sale occurs and are typically the obligation of the seller, and, in most instances are collected by the county before. The tax is imposed upon the seller and is computed by multiplying the combined state and local tax rates in effect at the time of sale by selling price.

The excise number on a REET record is not generated until real estate excise taxes due are paid. The county auditor will not file or record the instrument of sale until the excise number is generated. Once the excise number is generated, the REET transaction moves to completion stage. At this stage, the assessor’s office can perform the actual ownership transfer on these completed transactions.

The following procedures describe how REET records are created, processed and completed.

Purpose

Use this procedure to set up REET codes to be used for processing REET transactions.

Prerequisites

Depending on which REET codes that you need to set up, one or more of the following REET user rights under Codefile Maintenance > REET are required:

• Rate Description
• Rate Type
• Status Code
• Type Code
• WAC Codes

Procedure

1. In PACS.ADMIN, choose Tools > Code File Maintenance > REET.

   

2. Set up the following codes as required:
   • REET Rate Description – Includes an Administrative Fee option, which, when selected, reports the distribution of the items associated with the code as administrative fees on the Statement of Taxes Collected Report.

     

   • REET Rate Type – Specifies whether the rate is a local or state rate.
   • REET Status Code – Status codes that track the progress of a REET transaction.
   • REET Type Code – Specifies whether excise tax will be calculated as taxable or non-taxable transactions . Also specifies which administrative processing fees are associated with the tax.

     Note The fees are stored and maintained in Code File Maintenance under Collections > Fee Type.

   • REET WAC Code – The Washington Administrative Codes (WAC) for REET processing used for exemptions such as those related to foreclosures and gifts.

Purpose

Use this procedure to activate the owner auto-copy feature, which automatically completes the Seller Data grid with property owner data when a property is added to the Property Data grid in the REET New dialog box.

If the owner auto-copy feature is not activated for REET processing (that is, if the setting for this feature is left as False), the Seller Data grid is not automatically completed with the property owner data.

Procedure

1. In PACS.ADMIN, choose Tools > System Configuration > System category.
2. Expand the REET Configuration node.
3. To activate the owner auto-copy feature, for the Copy Property Owner to the Seller item, select True.

   

Purpose

Use this procedure to set up real estate excise rates for each taxing district that collects excise taxes.

Prerequisites

• In order to perform this procedure, the following user rights under REET > REET Rate are required:
  • Create REET Rate
  • Edit REET Rate
  • View REET Rate
  • Delete REET Rate (if necessary)
• REET codes have been set up as required in PACS.ADMIN under Tools > Code File Maintenance > REET.

Procedure

1. In PACS 9.0, open the tax district record. Then open the Real Estate Excise Tax Rates panel and click Add.

   

2. In the Rate Setup section of the Real Estate Excise Tax Rates dialog box, complete the following options as required:
   • Rate Type

     Specifies whether the rate is a local or state rate. This code is configured in PACS.ADMIN (Tools > Code File Maintenance > REET > REET Rate Type).

   • Description

     Alphanumeric description for the REET rate.

   • Begin Date

     The system compares the Date of Sale to this date.

     If the Date of Sale is greater than or equal to this Begin Date, but less than or equal to the End Date, then the REET rate and distribution for the matching tax code area is used in the calculation of excise due.

     If the Date of Sale falls within the Begin Date and End Date, then the REET rate and distribution that have been set up here are utilized.

   • Resolution Number
   • Resolution Date
   • End Date

     The date after which the REET rate is no longer in effect.

     REET transactions with a Date of Sale after this date will not be affected by the REET rate.

3. In this Tax Areas field, select one or more tax areas.

   Note The REET rates will become effective on the tax areas you select as of the Begin Date specified above if the tax code area was created as a result of annexation, as of the excise date of the annexation.

4. Enter the REET rate.
5. To add penalty and interest, open the Penalty & Interest panel and in the Real Estate Excise Taxes section, click Add.

   Note Delinquent interest for real estate excise tax is calculated annually by DOR. Delinquent interest rates must be updated annually and are year specific.

6. Then complete the following options:
   • Type

     Select the penalty or interest type.

   • Percentage
   • Frequency

     Either MTH (Monthly), which is typically used for delinquent interest or OT (One-Time), which is typically used for penalties.

   • Calculation Date

     The system uses the number of days entered here with the Date of Sale to determine when penalty and interest is calculated.

     For example, if you enter 30 in this field for delinquent interest, the interest will begin to accrue 30 days after the Date of Sale.

7. To review or edit the distribution of the REET rate, click Receipt Distribution and in the Real Estate Excise Tax Rates – Taxing District dialog box, do the following:
   • To add a UGA indicator, click Add. Then complete or review the following columns of the table for the required debit and credit:

     

     • UGA Code

       The UGA code for the UGA indicator. UGA codes are set up in PACS.ADMIN (Tools > Code File Maintenance > General category > Urban Growth Code).

       If a UGA code that is not event mapped for interest is entered on a property record (in the Identification panel), default event mapping for the None UGA indicator is used.

     • Description

       A description of the fee or component being distributed. For example, Collection or 1% admin fee.

     • Percent of Rate

       The percentage of the REET payment that goes to this description, and that accounts are mapped to. The total percentage of all distribution components must equal 100%.

     • Account Number

       The account the transaction is entered for.

     • Type

       The type indicates which type of account the funds are being distributed to, for example asset, equity, and liability.

     • Account Description

       Description of the account. This account description reflects the account description as seen in the General ledger.

     • To add more accounts for a UGA indicator, click Add. To remove accounts, click Remove.

8. Click either OK or Apply.

Purpose

Use this procedure to select the default action to be performed when a REET is created.

Procedure

1. In PACS 9.0, select Settings > User Settings.
2. In the REET section of the User Settings dialog box, choose from the following options:

   

   • Calculate Excise and Pay with Full Taxes

     Closes the REET New dialog box, creates the REET record, calculates the excise due, opens the newly created REET record in the background, and opens the payment cart with the full amount of taxes for the properties included in the REET transaction as well as the escrow due and excise due.

   • Calculate Excise and Pay with Half Taxes

     Closes the REET New dialog box, creates the REET record, calculates the excise due, opens the newly created REET record in the background, and opens the payment cart with half the amount of taxes for the properties included in the REET transaction as well as the escrow due and excise due.

   • Calculate and Pay Excise Only

     Creates the REET record, calculates the excise due, opens the newly created REET record in the background, and opens the payment cart with the first half amount of taxes for the properties included in the REET transaction as well as the escrow due and excise due.

   • Create REET Record Only
3. Click OK or Apply.

Purpose

Use this procedure to define the attributes and other key characteristics on the real estate excise tax (REET) record.

Prerequisites

• In order to perform this procedure, the following user rights are required:
  • REET > Create New REET
  • REET > View REET View General Panel
• The REET rates have been setup in the Real Estate Excise Tax Rates panel within the tax district and tax area master records.
• REET type codes have been set up in PACS.ADMIN (Tools > Code File Maintenance > REET > REET Type Code).
• The deed type, used in the Instrument Type field, has been set up in PACS.ADMIN (Tools > Code File Maintenance > Sales > Deed Type Codes).
• Auto Generate Excise # on Payment is set to True in PACS.ADMIN (Tools > System Configuration > REET Configuration).

Procedure

1. In PACS 9.0, choose File > New > REET.

   

2. In the General section of the REET New dialog box, complete the following options.
   • REET Type

     Indicates if an excise tax will be calculated.

   • Instrument Type

     The deed type of document, which is stored in PACS.ADMIN (Tools > Code File Maintenance > Sales > Deed Type Codes). The Assessor typically uses the deed selection after ownership transfer occurs.

   • Date of Sale

     The date of document on the REET affidavit.

     Note Entering a future date is permitted. However, be aware that doing so may cause issues with the REET export.

3. If required, select Change Batch to create or change the batch to be used for creating the new REET record.
4. In the Property Data section, do the following:
   1. Click Add to enter data for a property record. If required, click Search to select a property for the grid using the Property Search Wizard.
   2. Click Verify. Then, in the REET Property Verification dialog box, do the following as required:

      

      1. (i) If exemptions exist on the property, in the Remove Exemption cell, specify whether the exemption should remain or be removed.
      2. (ii) If a mobile home is associated with the property and it will be removed from the property, select Mobile Home is Moving and the corresponding radio button for the location.

         Note If a Mobile Home-type Improvement is being sold and moved off a property, the sale/escrow/move can be tracked through the Mobile Home Movement panel. For more information, see Adding a Mobile Home Movement or Mobile Home Sale.

      3. (iii) If there is a property with current land use, select whether the property qualifies for continuance in the Forest Land Designation, Open Space, Farm and Agriculture, or Timber Designation section. If applicable, select The Rollback/Compensatory Tax has been created.
      4. (iv) In the Calculate Escrow Due section, do the following as required:

      

      • If the Mobile Home is Moving check box was selected, in the Mobile Home Escrow drop-down list, select the year for the escrow that will be created on the property, and the escrow type.
      • If Yes was selected in the Remove Exemption cell for an exemption, in the Exemption Removal Escrow drop-down list, select the year for which escrow will be calculated against, and the escrow type.
5. In the Other section, do the following
   1. Complete the following options as required:
      • Partial Sale Indicator

        Indicates that a partial sale is associated with the REET record. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

      • Forestland Indicator

        Indicates that the properties associated with the REET record include forest land. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

      • Historic Indicator

        Indicates that the properties associated with the REET record qualify for and have the historical exemption. (This particular exemption is not added through the exemption wizard, but is tracked as an improvement adjustment.) This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

      • Continuance Indicator

        Indicates that classification or designation use of the land will be continued on the properties associated with the REET record. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

      • Open Space Indicator

        Indicates that the properties associated with the REET record have open space identified. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

      • Current Use Indicator

        Indicates that current use has been identified on the properties associated with the REET record. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

   2. To enter a comment, select the Comment drop-down list and type the comment text in the panel displayed. The comment will be exported to the Department of Revenue in the REET Export process.
6. Enter the buyer and the seller data as provided on the REET affidavit.

   Note To copy a buyer or seller line in the grids, select the line and click Copy.

   Data entered in the grid is in the file exported to the Department of Revenue.

7. In the Sale Information section, complete the following options as required:
   • Exemption Claimed

     Select this check box to indicate that an exemption was claimed on the affidavit, and to enable the Exemption Amt Claimed field. The amount that you enter in the Exemption Amt Claimed field is subtracted from the gross selling price.

     • WAC Number

       The Washington Administrative Code (WAC) number for the exemption claimed.

     • Description

       Washington Administrative Code (WAC) indicating the reason for the exemption claimed.

   • Personal Property Included in Sale

     Select this check box to indicate that personal property was included in the sale, and to enable the Personal Property Amt field. The amount that you enter in the Personal Property Amt field is subtracted from the gross selling price.

     • Description

       Personal property description.

   • Gross Selling Price

     The total sale price of the properties on the REET record.

   • Personal Property Amt

     The amount of personal property to be deducted from the total sale price. To enable this field, select Personal Property Included in Sale.

   • Exemption Amt Claimed

     The amount of exemption to be deducted from the total sale price. To enable this field, select Exemption Claimed.

   • Taxable Selling Price

     The amount which will incur excise tax. This is calculated based upon the information above.

8. In the Action drop-down list, choose one of the following actions:
   • Calculate Excise and Pay with Full Taxes – Closes the REET New dialog box, creates the REET record, calculates the excise due, opens the newly created REET record in the background, and opens the payment cart with the full amount of taxes for the properties included in the REET transaction as well as the escrow due and excise due.
   • Calculate Excise and Pay with Half Taxes – Closes the REET New dialog box, creates and opens the REET record, opens.
   • Calculate and Pay Excise Only – Creates the REET record, calculates the excise due, opens the newly created REET record in the background, and opens the payment cart with the first half amount of taxes for the properties included in the REET transaction as well as the escrow due and excise due.
   • Create REET Record Only
   • Create REET Records and Close – Saves changes and closes the REET New Dialog box, and does not open the REET view.
9. Click OK or Cancel. Once you click OK, a REET ID will be generated for this transaction. This will also populate all panels in the REET module for this ID.

Purpose

Use this procedure to set the default selection for the Mapping Key in the Electronic REET Processing Wizard.

Procedure

1. In PACS.ADMIN, choose Tools > System Configuration. In the Electronic REET Processing section, set the Default Mapping Key to one of the following options:

   

   • Property ID
   • Geo ID

     Note The default setting is Property ID.

2. Select OK or Apply.

Purpose

Use this procedure to allow Forms Processing to capture affidavit data and populate relevant fields for a REET.

Prerequisites

• The appropriate Image Type, Record Type, and Sub Type codes for the form or forms to be scanned have been set up. For more information, see Setting Up Image and Document Codes.
• The system is configured for electronic REET processing. For more information, see Configuring Electronic REET Processing.
• The Real Property Affidavit form or Mobile Home Property Affidavit form is available in PACS.ADMIN (Tools > Document Imaging Maintenance > Forms Maintenance).

Procedure

1. In PACS 9.0, select Activities > REET > Electronic REET Processing.
2. Select the mapping key that should be used to identify the property from the following options:
   • Property ID
   • Geo ID
3. Select the document source type from the following options:

   

   • Real Property – Quick Image Scan

     Select to process a Real Property Affidavit form.

   • Mobile Home – Quick Image Scan

     Select to process a Mobile Home Property Affidavit form.

   • Import File

     Select to process a REET Import file. A data file which contains all REET transaction-related information.

   • REET Web Portal

     Allows PACS to interface with SIRE, an online database of REET records, to select records based on the transaction date range provided.

4. If you chose Import File or REET Web Portal, then proceed to the next step. If you chose Real Property – Quick Image Scan or Mobile Home – Quick Image Scan, do the following:
   1. In the Image Details and Images sections, do the following:

      

      i. Review the Image Type, Record Type, and Sub Type associated with the chosen Document Source Type.

      ii. Set the Image Date and Scan Date.

      iii. Select Scan from the Images grid toolbar and perform the scan.

      iv. After scanning, review the Images grid. The scanned Real Property Affidavit or Mobile Home Property Affidavit form is the first image listed.

      Note Use only the first page of the Affidavit form.

      v. Select Next.

   2. In the Electronic REET Processing dialog box, review the affidavit and sales information and make changes as required.

      

   3. In the Sale Information section, select the appropriate Action from the following options
      • Create REET Record Only
      • Calculate Excise and Pay with Half Taxes

        Closes the REET New dialog box, creates the REET record, calculates the excise due, opens the newly created REET record in the background, and opens the payment cart with half the amount of taxes for the properties included in the REET transaction as well as the escrow due and excise due.

5. If you chose Import File or REET Web Portal, then do the following:

   

   1. In the Import Details section, browse to and select the required data file, or, for REET Web Portal, select the range of REET transaction dates.
   2. Click Next to proceed to the next page of the wizard.
   3. Review the list of imported records in the Electronic REET Processing Wizard dialog.

      

   4. Select the appropriate Action from the following options:
      • Create REET Record Only
      • Calculate and Pay Excise Only
      • Calculate Excise and Pay with Half Taxes
      • Calculate Excise and Pay with Full Taxes
   5. If a payment will be processed, verify the imported record(s) by selecting Details to open and complete the REET record. After reviewing the details, select Verified in the Imported Records List grid.

      Note If the record is modified, select OK in the REET New Dialog box in which the record was modified to return to the Import Records List. Changes will not be saved until you return to this page of the wizard and click Finish. Every imported file must be opened and worked before clicking Finish.

6. Click Finish.

Purpose

Use this procedure to enter sales information and configure the fields that are used to determine the excise due on the sale of the real estate.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Sale Information & Excise Due Panel
• REET WAC codes have been set up in PACS.ADMIN (Tools > Code File Maintenance > REET > REET WAC Codes).

Procedure

Note This panel is prepopulated with data entered manually on the REET NEW panel, and/or is populated with data from one of the electronic import processes.

1. In PACS 9.0, in the REET record for which sale information and excise due data is required, open the Sale Information & Excise Due panel. This panel is prepopulated with data entered manually on the REET New panel, and/or is populated with data from one of the electronic import processes.
2. Complete the following options as required:
   • Personal Property Included in Sale

     Select this check box to indicate that personal property was included in the sale, and to enable the Personal Property Amt field. The amount that you enter in the Personal Property Amt field is subtracted from the gross selling price.

     • Description

       Personal property description.

   • Exemption Claimed

     Select this check box to indicate that an exemption was claimed on the affidavit, and to enable the Exemption Amt Claimed field. The amount that you enter in the Exemption Amt Claimed field is subtracted from the gross selling price.

     • WAC Number

       The Washington Administrative Code (WAC) number for the exemption claimed.

     • Description

       Washington Administrative Code (WAC) indicating the reason for the exemption claimed.

3. In the Sale Information section, complete the following options as required:
   • Gross Selling Price

     The total sale price of the properties on the REET record.

   • Personal Property Amt

     The amount of personal property to be deducted from the total sale price. To enable this field, select Personal Property Included in Sale.

   • Exemption Amt Claimed

     The amount of exemption to be deducted from the total sale price. To enable this field, select Exemption Claimed.

   • Taxable Selling Price

     The amount which will incur excise tax. This is calculated based upon the information above.

4. After the excise due is calculated, use the Excise Due section to review the details of the excise tax, including:
   • Total

     The total summary of the amounts on all rows of the table.

   • Total Due

     The balance due on the REET record.

5. After the excise tax is paid, click Payment History to display an overview of payments.

Purpose

Use this procedure to add or review properties that are being sold as part of this real estate excise tax (REET) record.

Properties that were selected on the Affidavit Data panel are listed on this panel.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Property Panel

Procedure

Note This panel is prepopulated with data entered manually on the REET NEW panel, and/or is populated with data from one of the electronic import processes.

1. In PACS 9.0, in the REET record for which property data is required, open the Property Information panel.
2. In the Properties section, complete the following options as required:
   • Prop ID

     The ID assigned to a property record.

   • Type

     The type of property, such as real or personal.

   • Legal

     The legal description of the property.

   • Situs

     The physical location of the property.

   • Taxable Value

     The taxable value of the property.

   • Tax Area

     The tax area to which the property area is assigned.

   • UGA

     The UGA code for the UGA indicator. UGA codes are set up in PACS.ADMIN (Tools > Code File Maintenance > General category > Urban Growth Code).

     If a UGA code that is not event mapped for interest is entered on a property record (in the Identification panel), default event mapping for the None UGA indicator is used.

   • Metes & Bounds

     A legal description of a property. Also known as the “long legal description.”

   • Legal Acreage

     The legal acreage of a property. This is different from the actual acreage on a property especially when a property is a part of an effective acres group.

   • Total Acres on Selected Properties

     The total acreage being transferred as part of the sale.

   • Acreage being Sold/Transferred

     The sum of the legal acreage of all properties involved in the sale.

   • Remaining

     Acres not being sold on selected properties.

3. Use the following options as required:
   • To add a property to this REET transaction, click Add.

     Note Only properties where the distribution of funds is consistent may be added to a REET transaction.

   • To remove a property to this REET transaction, select the property and click Remove.
4. In the Land Use Category section, the properties involved in the sale are listed. The following information is displayed as it exists on the property in the year layer for which the sale date is associated. Complete the following options as required:
   • Prop ID

     The ID assigned to a property record.

   • Assessor’s Primary Use Category

     The original property use code on the property.

   • Primary Category as Indicated on Affidavit

     Select this check box to apply the use code specified on the affidavit rather than the original use code originally set on the property record.

5. In the Metes and Bounds section, the metes and bounds are to be entered as stated on the addidavit.

Purpose

Use this procedure to enter information about the sellers and buyers on the REET record.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Grantor/Grantee Panel

Procedure

Note This panel is prepopulated with data entered manually on the REET NEW panel, and/or is populated with data from one of the electronic import processes.

1. In PACS 9.0, in the REET record for which grantor/grantee data is required, open the Grantor/Grantee Information panel.
2. In the Buyer/Grantee section, click Add and complete the following options as required:
   • Enter the ID, Name, Address, City, State and Zip of the buyer.

     Note Name and address information entered in the Affidavit Data panel defaults in the Account Search Wizard.

   • Primary

     The seller marked as primary is responsible for the excise tax.

     The buyer marked as primary is the party to whom ownership is transferred.

3. In the What percentage of the property is being sold/transferred field, enter the percentage of the property being sold as part of the corresponding sale, if applicable.
4. In the Seller/Grantor section, all the sellers on the REET record are listed, click Add and complete the following options as required. If the system configuration is set to true for copy property owner information to seller, this will auto populate as described in the section titled Copy the Owner to the Reet Seller Grid.
   • Enter the ID, Proper ID, Name, Address, City, State and Zip of the buyer and the seller.
   • Primary

     The seller marked as primary is responsible for the excise tax.

     The buyer marked as primary is the party to whom ownership is transferred.

Purpose

Use this procedure to review or add images and documents associated with the REET record.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Images Panel

Procedure

1. In PACS 9.0, in the REET record for you need to review or add images, open the Image panel.
2. Use the following options as required:
   • To add a new image or document, click Add.
   • To review and image or document, click Details.
   • To remove an image or document, click Delete.

Purpose

Use this procedure to indicate if the properties on the real estate excise tax (REET) record qualify for continuance of the current use property.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Land Use Panel

Procedure

1. In PACS 9.0, in the REET record for which land use data is required, open the Land Use panel.

   Note The Land Use panel lists all the properties included in the REET transaction that have one or more land segments with any of the following productivity use codes: designated forest land, timber land, open space land and farm and agriculture land.

2. Complete the following options as required. This information is prepopulated from the year layer in which the sale has occurred.
   • Property Id

     The property identification number (ID) for the property.

   • Legal Description

     The legal description of the property.

   • Productivity Use Code

     A list of all distinct land productivity use codes from all the land segments on the property.

   • Qualifies for Continuance

     Indicates if the classification or designation of the land on the property is to be continued, as indicated on the affidavit.

   • Updated By

     The user who last made a selection in the qualifies for continuance column.

   • Date Updated

     The date of the last update.

   • The Rollback/Compensatory tax has been created. By selecting this option, should a productivity use code exist on a property, it will allow the transaction to continue.

Purpose

Use this procedure to review all the properties that have senior citizen and disabled person exemptions, or total exemptions, and remove the exemptions if applicable.

Escrow for the increase in property taxes is calculated based on the selections made.

Prerequisites

Note This panel is prepopulated with data entered manually on the REET NEW panel, and/or is populated with data from one of the electronic import processes.

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Exemption Panel

Procedure

1. In PACS 9.0, in the REET record for which exemption data is required, open the Exemption Information panel.
2. Complete the following options as required:

   Note This panel is prepopulated with data entered manually on the REET NEW panel, and/or is populated with data from one of the electronic import processes.

   • Property Id

     The property identification number (ID) for the property.

   • Exemption Code

     The exemption type code.

   • Exemption Desc

     The exemption description.

   • Remove Exemption

     Indicates if escrow needs to be calculated on account of increase in taxes. Remove exemption is the only actionable section of this panel.

   • Updated By

     The user who last made a selection in the qualifies for continuance column.

   • Date Updated

     The date of the last update.

Purpose

Use this procedure to identify the mobile homes that are included in the sale and are moving, so that the escrow can be collected for these mobile homes for the upcoming tax year.

Note If a Mobile Home-type Improvement is being sold and moved off a property, the sale/escrow/move can be tracked through the Mobile Home Movement panel. For more information, see Adding a Mobinle Home Movement or Mobile Home Sale. 

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Mobile Home Panel

Procedure

Note This panel is prepopulated with data entered manually on the REET NEW panel, and/or is populated with data from one of the electronic import processes.

1. In PACS 9.0, in the REET record for which mobile home data is required, open the Mobile Home Information panel.
2. Complete the following options as required:

   Note This information is prepopulated from the year layer in which the sale has occurred.

   • Prop Id

     The ID of the property of the corresponding mobile home improvement.

   • Imprv Id

     ID of the mobile home improvement.

   • Make

     The make of the mobile home.

   • Year

     The year of the mobile home.

   • Model

     The model of the mobile home.

   • Length

     The length of the mobile home.

   • Width

     The width of the mobile home.

   • Serial

     Serial number or ID of the mobile home.

   • Value

     The value of the mobile home improvement.

3. Select the check box of the mobile home improvements that are included in the transfer of the property.
4. To indicate that the mobile homes included in the sale are being moved away from the property, select the Mobile Home is Moving check box.
5. Select one of the following:
   • Within County

     If this radio button is selected, and the property type is Mobile Home, then the escrow will be calculated by using the tax rate for the current tax year times the assessed value for the entire property account.

     If the property type is Real, then the escrow will be calculated by using the levy rate for the current tax year multiplied by the assessed value for the selected mobile home(s) only.

     Additionally, the bills moved into the payment cart that are tied to a statement for the current tax year will be eligible for a partial payment.

   • Within State; Outside of County

     If this radio button is selected, then the escrow will be calculated by using the levy rate for the current tax year multiplied by the assessed value for the selected mobile home(s).

     Additionally, the bills moved into the payment cart that are tied to a statement for the current tax year will be eligible for a partial payment.

   • Outside of State

     If this radio button is selected, and the property type is Mobile Home, the escrow will not be calculated.

Purpose

Use this procedure to enter the recording information generated by the auditor’s office after a REET record has been created, processed and completed.

Note Some recording information is automatically updated by the system.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Recording Information Panel
• The recording information is only available once the REET transaction is complete and an excise number generated for the sale.

Procedure

1. In PACS 9.0, in the REET record for which recording information is required, open the Recording Information panel.
2. Complete the following options as required:
   • Recording Number

     The recording number generated by the auditor’s office.

   • Date Recorded
   • Volume

     The volume the REET record is stored in.

   • Page

     The page the REET record is stored on within the volume.

   • Updated By

     The user who last modified this panel.

   • Date Updated

     The date of the last update.

Purpose

Use this procedure to add events.

Tip This feature is useful, for example, if an incorrect property ID was entered for the affidavit. To manage the error, you could select an event to attach to the REET record, and in the Properties panel of the Event Detail dialog box, you would select the property IDs of the properties involved. The event would then be displayed as a reference on the involved property records.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > View REET View Events Panel

Procedure

1. In PACS 9.0, in the REET record for which events are required, open Events panel and click Add.
2. In the New Event dialog box, select an event and click OK.
3. In the Event Detail dialog box, in the General panel, complete the following options as required:
   • Event Type

     The event type.

   • Date

     The date the event was added.

   • User

     User who performed the action.

   • Description

     Event description.

4. In the Event Objects panel, to associate an item such as an electronic document with the event, click Add and select the item.
5. In the Properties panel, to associate a property with the event, click Add  and add a property.
6. Click OK.

Purpose

Use this procedure to add or review affidavit data properties that are being sold as part of this real estate excise tax (REET) record.

Note This panel is prepopulated with data entered manually on the REET NEW panel, and/or is populated with data from one of the electronic import processes.

Prerequisites

• In order to perform this procedure, the following user rights are required:
  • REET > View REET View Affidavit Data Panel

Procedure

1. In PACS 9.0, in the REET record for which property data is required, open the Affidavit Data panel.

   Caution If you select Manually Entered REET Data in the next step, the record will be marked permanently as manually edited.

2. If you need to change or update the data, in the REET Data section, select Manually Entered REET Data. Then choose the following options as required:

   

   • Partial Sale Indicator

     Indicates that a partial sale is associated with the REET record. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

   • Continuance Indicator

     Indicates that classification or designation use of the land will be continued on the properties associated with the REET record. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

   • Historic Indicator

     Indicates that the properties associated with the REET record qualify for and have the historical exemption. (This particular exemption is not added through the exemption wizard, but is tracked as an improvement adjustment.) This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

   • Forestland Indicator

     Indicates that the properties associated with the REET record include forest land. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

   • Open Space Indicator

     Indicates that the properties associated with the REET record have open space identified. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

   • Current Use Indicator

     Indicates that current use has been identified on the properties associated with the REET record. This should be marked as indicated on the REET affidavit, and will be contained in the file exported to the Department of Revenue.

   • Agency ID/Code

     The unique identifier from the import.

   • Located In:

     The Location Name of the Tax District associated with the Location Code.

     Note Tax district data can also be edited in the Location Code and Location Name fields in the General panel of the tax district record.

3. To enter property data, in the Property Data section, click Add.

   Note Ensure that you choose the correct year when searching for properties, and that you choose properties in the same tax area and urban growth area (UGA). Properties that were selected from the Affidavit Data panel are listed on the Property Information panel.

4. To enter buyer or seller information, in the corresponding section, click Add.

   Note The buyer data that you enter does not create a new taxpayer record.

Purpose

Use this procedure to calculate escrow due, which represents an advance tax for which the buyer is responsible.

Procedure

1. In the REET record, click Calculate Escrow Due.

   

2. In the Create Escrow Due dialog box, complete the following options as required:

   

   • Exemption Removal Escrow

     The tax year for the escrow that will be created on the property.

     This drop-down list is enabled only if Yes was selected in the Remove Exemption column in the REET Property Verification dialog box.

   • Mobile Home Escrow

     The tax year for the escrow that will be created on the property.

     This drop-down list is enabled only if the Mobile Home is Moving check box was selected in the REET Property Verification dialog box.

   • Escrow Type

     The type of escrow to be created. These codes are stored in PACS.ADMIN (Tools > Code File Maintenance > General > Escrow Type Codes).

3. Choose either Set in Full Pay Status or Set in Half Pay Status, which splits the amount into two equal amounts. Then set the payment due dates in the H1 Due Date and H2 Due Date fields as required.
4. Click OK.

Purpose

Use this procedure to calculate the amount of excise tax and any associated fees if a calculate excise action was not chosen when the REET record was created.

Procedure

• In the REET record, click Calculate Excise Due.

  

Result

• The excise due is displayed at the top of the REET record.

  

• The excise due is displayed in the Excise Due section of the Sale Information & Excise Due panel.
• The excise tax is also stored in the seller’s taxpayer record in the Fees & Excise Due panel.

Purpose

Use this procedure to process payments submitted for the excise tax if a pay action was not chosen when the REET record was created.

Procedure

1. In the REET record, click Pay.

   

2. In the Payment Cart dialog box, review the REET excise tax and any associated fees displayed for payment. Then click Post.
3. In the Payment Information section of the Post Payment dialog box, complete the following options as required.

   

   • Change Batch

     Click this button to create a new batch, select an already existing batch, or change the current batch. The selected batch is displayed in the field to the right of this button.

   • Drawer

     Click this button to create a new cash drawer, select an already existing cash drawer, or change the current cash drawer. The default is the last drawer you selected in the current PACS session.

     The cash drawer selected will be displayed in the field to the right of this button.

   • Paid Under Protest

     Select this option if the payment is being made under protest.

   • Paid By

     The payor. To clear this field and to document who the payment is being received by without creating a new taxpayer or selecting an existing taxpayer, click the X to the right of this field.

   • Change

     Click this button to change the payor; it opens the Account Search Wizard and will allow you to choose an existing taxpayer or create a new taxpayer.

   • Amount Due

     The amount due.

     In the payment cart, this field displays the total amount due from the cart.

   • Payment Code

     Indicates the type of payment.

     • Full – The taxpayer paid exactly the amount that was owed.
     • Partial payment – The taxpayer paid less than the amount that was owed and will have to pay the rest later. The money will be distributed among the bills and fees that can be partially paid.
     • Underpayment – The taxpayer paid an amount less than what was owed, but within the allowed underpayment variance. The taxpayer will not be billed for the difference.
     • Overpayment – The taxpayer paid an amount more than what was owed, but within the allowed overpayment variance. The taxpayer will not be refunded the difference.
     • Overpayment credit – The taxpayer paid more than what was owed outside of the allowed overpayment variance.  An Overpayment Credit will be created that can later be refunded.
4. In the Amount Paid section, enter information about the tenders, one per row, used to make the payment.

   

5. To add a tender, click Add.
   • To delete a tender, select it and click Delete.
   • To edit a tender, double-click it and complete the following fields as required:
     • Tender Type

       The tender type, such as Check or Cash.

     • Amount Tendered

       The amount of the tender.

     • Ref. Number

       The reference number of the tender, such as the check number.

     • Desc. (Date, Name, etc.)

       Stores reference information of your choice. This field may be useful, for example, for storing individual payor names when there are multiple payors contributing to a payment.

     • DL Number

       The driver license number.

     • DL State

       The state in which the driver license was issued.

6. In the Amount Paid section, complete the following fields as required:
   • Credit Card

     The amount of the credit card payment.

   • Type

     The type of the credit card, as selected from the drop-down list in this field.

   • Last 4#

     The last four digits of the credit card.

   • Auth. Code

     The authorization code of the credit card.

   • CCCC

     Credit card convenience charge of 3%, if applicable.

   • Swipe

     The amount in the Credit Card field plus the credit card convenience charge (CCCC). Total amount paid.

   • Total Paid

     The total amount of payments to be posted.

     In the Payment History panel, this field reflects the sum of the amounts in the Amount Paid column.

   • Balance Due

     The balance that will remain due on the bills included in the transaction.

   • Change Due

     Change due to the payor that was paid in excess of the amount due.

7. In the Options section, select the following options as required:

   

   • Print Receipt

     If the application is configured to use a receipt printer, a receipt printer is used to print a receipt.

     Receipt printers are configured in the Workstation Configuration dialog box in PACS.ADMIN (Tools > Configure Workstation).

   • Copies

     The number of receipts to print.

   • Validate Checks

     Select this option to validate the checks with a check validator attached to your workstation.

     For information about configuring this option, see Configuring Workstation Devices.

   • Print Statement

     This option will print a tax statement for the properties and tax years included in the payment transaction. When this box is selected it will enable the As Of Date field to be used to calculate the penalty and interest on the statement.

8. Click Post to post the payment.
9. If you selected the Overpayment Credit payment code, in the Payment Distribution dialog box, specify the property or properties that should receive the credit and then click OK:

   Note If you need to select a property that is not listed, click Add to add the property to the list.

   

10. If a slip printer is configured for your workstation, after any receipts have been printed, in the Validation dialog box, use the following options as required:
    • Validate & Advance – Sends the validation line to the slip printer and advances the selection to the next row.
    • Validate – Sends the validation line to the slip printer.

    Skip – Advances the selection to the next row.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • REET > Generate Excise Number
• Real estate excise taxes due have been paid.

Procedure

Caution After you generate the excise number in the next step, only the following items are available for modification on the REET record: events, images or documents, and recording information.

• After you have entered data for the REET record, click Generate Excise #.

  

Result

The excise number and excise date are displayed at the top of the record:

Purpose

Use this procedure to print a validation line on an affidavit document with a slip printer.

The validation line includes the receipt number, excise number, date, and amount paid.

Prerequisites

• An excise number has been generated for the REET record.
• The slip printer has been configured in PACS.ADMIN (Tools > Workstation Configuration). For more information, see Configuring Workstation Devices.

Procedure

• Click Validate Slip and in the Validation dialog box, use the following options as required:
  • Validate & Advance – Sends the validation line to the slip printer and advances the selection to the next row.
  • Validate – Sends the validation line to the slip printer.
  • Skip – Advances the selection to the next row.

Purpose

Use this procedure to override an excise number that was previously generated for a REET record.

Procedure

1. In PACS 9.0, open a property in an uncertified year and expand the Deeds & Sales panel.
2. Select the deed for which you need to override the excise number, and click Details.
3. If you would like to review the REET record associated with the excise number, click the ellipsis button in the General panel of the Ownership History dialog box.

   

4. Select Override to enable the Excise # field. Then enter the new or corrected excise number in the field.

Purpose

Use this procedure to:

• Manage properties that were not matched during the auditor document import process
• Permanently apply data from the import

Procedure

1. In PACS 9.0, choose Activities > Auditor Import Run List.
2. In the Auditor Import Run View window, if you would like to view runs that have been deleted in addition to runs that have not been deleted, click Show Deleted.
3. If the number displayed in the Not Matched column is zero, proceed to the next numbered step. If the number displayed in the Not Matched column is not zero, click Match and do the following in the Auditor Import Match dialog box:

   

   1. Do one of the following:
      • Either enter a property ID directly in the PACS Property ID cell or a geo ID in the PACS GEO ID cell, or select a row in the grid and click Match to display the property search wizard and search for a match.
      • If a match cannot be found for one record and you would like to change the status to No Match, click No Match.
      • If you would like to change the status to No Match for all of the records, click No Match All.
   2. Click Update complete the process.

      In the Status cell of the Auditor Import Run View window, the status Ready for Process is displayed.

      

4. In the Auditor Import Run View window, to permanently apply data from the import, click Process.

   In the Status cell of the Auditor Import Run View window, the status Import Complete is displayed.

5. To view the REET record and/or image associated with an imported property, do the following:
   1. In the Auditor Import Run View window, select the run and click Details.
   2. In the Auditor Import Details dialog box, use the following options as required:
      • To view a REET record for an imported property that has been matched, select the property and click Open REET.
      • To view an image with a valid image URL that is associated with an imported property, select the property and click View Image.

Purpose

Use this procedure to transfer ownership on properties.

REET

Use the ownership transfer feature after REET transactions have been completed for sellers. To reduce data entry for REET ownership transfers, we recommend starting the ownership transfer activity from the REET Search Results window or the REET record (these options are described in Step 1 below) so that the ownership transfer wizard is populated with data from the REET transactions and the REET record.

Prerequisites

• In order to perform this procedure, the following user right is required:
  • Activities > Ownership Transfer
• The ownership transfer options have been set in PACS.ADMIN (Tools > System Configuration > System > Ownership Transfer Options).
• Deed type codes have been set up in PACS.ADMIN (Tools > Code File Maintenance > Sales > Deed Type Codes).

Procedure

1. In PACS 9.0, choose one of the following options to start an ownership transfer:
   • In the Ownership History section of a Deeds & Sales panel of a property record, select the line for the owner from which ownership will be transferred, and click Transfer Ownership.
   • Search for REET records (Search > REET) with an Excise # Generated status (which you can specify in the REET Status field of the REET Search window), and in the resulting REET Search Results window, right-click a REET record and choose Transfer Ownership. Or open a REET record, and in the Property Information panel, click Transfer Ownership.
   • Choose Activities > Ownership Transfer. Then select a property for the transfer with one of the following options:
     • If there are REET records available for which ownership transfers have not been carried out, do one of the following in the REET Records dialog box:

       

       • To proceed without selecting a REET record, click Skip.
       • To select a REET record for ownership transfer processing, select the REET record and click Select.
     • In the Ownership Transfer Wizard, if you know the property ID or geo ID for the ownership transfer, in the Quick Add/Standard Search section, either enter the property ID and click , or enter the geo ID and click .
     • In the Ownership Transfer Wizard, if you need to look up the property or geo ID, click Search to use the search wizard and select a property.
     • If you need to review the deed history, select the property in the top grid, and review the deed history in the Deed History of Selected Property section.
2. Click Next.
3. In the Seller(s) dialog box, select the sellers that will be associated with this ownership transfer and click Next.

   Note The current owner is displayed by default. To change the seller, click Change Seller. You are warned that changing the seller will result in the creation of a sale record in the ownership history, but not an ownership transfer. Click Yes to proceed through the Account Search Wizard. After selecting a seller account, you are returned to the Ownership Transfer Wizard.

   

4. In the Buyer(s) dialog box, click Search to add the buyers. Then do one of the following:

   

   • To automatically allocate the ownership percentage, select the Auto Allocation check box.
   • To manually allocate the ownership percentage, clear the Auto Allocation check box and enter a percent in the Allocation Percent column.
5. Click Next.
6. In the Deed section, complete the following options as required:

   

   • Deed Type

     Select a deed type. Deed type codes are set up in PACS.ADMIN (Tools > Code File Maintenance > Sales > Deed Type Codes).

   • Sale Date

     Date the deed is effective. By default, this will prepopulate from the REET ID.

   • Recorded Date

     Date the deed is recorded.

   • Book ID
   • Book Page

     An alphanumeric field that captures information from REET; part of the legal description. The book/page data may be received through an import, or entered manually.

   • Excise Number- Prepopulated from the REET ID
   • Date Entered- Prepopulated from the REET ID
   • Consideration

     The money involved in the transfer. Prepopulated from the REET ID

   • Comment
7. Select the following options as required:
   • Generate Letter to

     Generates a letter to the Buyer or Seller when the wizard is completed.

   • Expire Images

     Removes images from the property record so that new images can be added.

     This option removes images, but does not delete them.

8. To specify that the options selected in the next Property Information dialog box be copied to all properties simultaneously, select Apply option settings selected for the first property to all properties being transferred. If the selections will not be the same for each property, leave this check box clear.
9. Click Next.
10. In the Property Information dialog box, review, change, or select the following data:

    

    • Situs address
    • Buyer address
    • Existing exemptions for the property

      Note Selecting Reset Exemptions will remove exemptions automatically. If you would rather remove them manually, leave this check box clear.

    • Property group codes
    • Agents currently associated with the property

      Note Any agents currently on the property will be listed here. If required, select the Inactivate Agent check box to inactivate an agent.

    • Remove selected property from Effective Acres Group
11. Click Next. Then, in the Summary dialog box, review all options selected and click Finish.

Next Steps

From the Ownership History section of the property’s Deeds & Sales panel, select the deed involved in the transfer and click Details to access the Ownership History dialog box. Then complete the Sale Price, Sale Information, Sale Improvement, and Sale Land panels.

If multiple properties were sold as part of the transfer, you can use the Multiple Property Sale Information panel in the Ownership History dialog box to review the data about sold properties.

Purpose

Use this procedure to export REET information to the Department of Revenue. The export process creates a file of REET records and then saves the file to a location that you specify.

Prerequisites

• In order to perform this procedure, the following user rights is required:
  • Export > REET Export

Procedure

1. In PACS 9.0, choose Export > Export REET Recorded Information.
2. In the Browse Export Folders dialog box, select the Path and File name to export. Then specify the As of Date.

   Validates that this date and the days prior to the date selected have been closed.

   Only REET records with a payment to the real estate excise that occurs with a batch balance date on or before the date selected in this field will be exported, as long as they have not already been exported.

3. Click OK.

Result

An export file is created with all REET records with a status of Completed included in the file. The status of each REET record is changed to Exported.

Purpose

Use this report to review summarize information on all the REET rates for a given tax district.

Procedure

1. Open a tax district record. Then open the Real Estate Excise Tax Rates panel.
2. Click Print Summary.
3. 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.
4. 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 report to review detailed information of a particular REET rate for a given tax district.

Procedure

1. Open a tax district record. Then open the Real Estate Excise Tax Rates panel.
2. Click Print.
3. 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.
4. 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 report to review summary information for individual distributions. The distributions are set up at the real estate excise tax (REET) level on a tax district, and the REET rates are then associated with REET records according to tax district.

Procedure

1. In PACS 9.0, choose Reports > Daily > REET Collections Recap.
2. In the Daily REET Collections Recap Report dialog box, complete the following options as required:

   

   • Date Range

     Transactions that occurred within the From and To date range selected are displayed.

   • Tax District

     Select the tax district or districts with which to filter the descriptions in the report. Click the ellipses to open the code chooser.

   • REET Distribution

     Select the REET distribution with which to filter the descriptions in the report. Click the ellipses to open the code chooser.

   • Group by Tax District
3. 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.
4. 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 report to submit REET collections data to the Department of Revenue on a monthly basis.

Procedure

1. In PACS 9.0, choose Reports > Monthly > Statement of Taxes Collected.

   

2. In the Begin Date and End Date fields in the Statement of Taxes Collection Report dialog box, enter a range of dates with which to retrieve data.

   Note The dates correspond with the batch balance dates of closed batches in which the payments were placed.

3. 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.
4. 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.
5. Click Preview or Post.

Purpose

Use this procedure to generate a report displaying all REET transactions from within a given date range recorded in Deeds and Sales panels. The REET record’s Sale Date is used for determining eligibility.

Procedure

1. In PACS 9.0, choose Reports > REET Excise Number Report.
2. In the REET Excise Number Report dialog box, enter a date range from which to draw REET transactions.

   

3. 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.
4. 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 generate a report displaying sales values and details, plus totals for the included data. Values in the detail report balance to those displayed in the Statement of Taxes Collected Report.

Procedure

1. In PACS 9.0, choose Reports > Excise Detail Report.
2. In the report dialog box, enter the balance Start Date and End Date, then select either Property ID or Geo ID.

   

3. 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.
4. Click Preview to preview the report. Click Post to generate the report.

Purpose

Use this procedure to generate a standard report listing owners with an Undeliverable mail status

Procedure

1. In PACS 9.0, choose Reports > Undeliverable Mail Report.
2. In the Undeliverable Mail Report dialog box, choose the sort order.

   

3. 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.
4. Click Preview to preview the report. Click Post to generate the report.