WA Rendition Penalty Processing

Purpose

Use this procedure to set a date after which rendition filings are considered late and eligible for penalty.

Note After you have configured late filing penalties, the appropriate penalty can be assessed automatically on offending properties (Activities > Rendition Processing > Set Rendition Penalty Flag) in PACS. For more information, see Assigning Late Rendition Penalties to Multiple Properties.

Prerequisites

• In order to perform this procedure, the PACS Administrator > Personal Property Rendition Maintenance user right is assigned to your ID.

Procedure

1. In PACS.ADMIN, choose Tools > Personal Property Rendition Maintenance > Configure Penalties.
2. In the Personal Property Rendition Maintenance Penalties dialog box, enter the following information:
   • Assessment Year

     The assessment year in which the configuration applies.

   • Date Late

     The date after which all rendition filings are late.

   • Notice Penalty

     The percentage fee applied to late accounts at the time notices are generated.

     

3. In the grid, create the schedule of fee increases. For example, your office may increase the penalty fee monthly after the initial late date.
4. To activate this configuration, choose the Enable Automated Setting of Late Filing Penalties option.
5. When you have finished configuring the year’s late filing penalty configuration, click OK.

Purpose

Use this procedure to update and track a property’s annual review to aid rendition processing to for purposes of internal or DOR use.

Prerequisites

• The Property > Edit Property > Edit Personal Property > Review Information user right must be assigned to your ID.

Procedure

1. From the the Property view, expand the Personal Property panel and locate the Review Information section. Enter or choose values for the following fields as needed:
   • Review Type

     The type of property review to perform.

   • Review Status

     The current state of the review process.

   • Date of Review
   • Review Letter Mailed

     The letter mailed to the property owner.

   • Scheduled Review Date
   • eview Value

     The property’s value as assessed by the reviewer.

2. Review the following values:
   • Assessed Value

     Property market value

   • Ratio

     Assessed value divided by the review value

3. Enter Comments as needed.

Purpose

Use this procedure to notify a business that a penalty has been waived.

Prerequisites

• Letters have been set up through Letter Processing. For more information, see Letter Processing.

Procedures

1. Choose Activities > Rendition Processing > Penalty Waiver Letter.

   The BPP Letter Processing – Waiver of Penalty dialog box is displayed.

2. Choose one of the following options to specify which businesses you will send a letter to:
   • Selection Criteria – Select this option and use it in conjunction with the Waiver Status drop-down.

     In the May 30th Extension Status drop-down, select one of the following business categories to send a letter to:

     • Denied (ID) – Your appraisal district has denied the extension request.
     • User Granted (G) – The appraisal district has granted the request individually.
     • Not Requested – This is the default for all requests.
     • System Granted (SG) – A process was used to grant the request; the request was not processed individually.

     Note Your appraisal district may have created other categories to choose from.

   • Query – Select this option to specify businesses to send letters to according to query results.
     • In the Query pane, enter the SQL code for the query.
   • Property ID – Comma Separated – Select this option to list properties to send a letter to.
     • In the Property ID – Comma Separated pane, list the property IDs, separated by commas.
3. Choose a sort order for the letters.
4. If you want to skip properties for which letters have already been printed, check Skip Letters Already Printed.
5. Click Print.

   A message is displayed indicating that the system is printing the letters.

6. You are prompted to acknowledge that the generation of letters is complete. Click OK.

Additional Information

For information about setting up a query so that you can use it as a selection option, see PACS. Query.

Purpose

Use this procedure to assign penalties to properties belonging to owners who submitted late renditions or who submitted fraudulent renditions.

Note Late filing rendition penalties can be automatically assessed on properties system-wide. For more information, see Configuring Late Filing Penalties.

Prerequisites

• If you need to assess a late penalty, Table Waiver Status Codes have been set up in PACS.ADMIN (Tools > Code File Maintenance > Personal Property > Table Waiver Status Codes) so that they can be selected in the Waiver drop-down list.

Procedure

1. In PACS 9.0, open a personal property record, and expand the Rendition panel.
2. In the Rendition sections, select the rendition for which to assess a penalty. Then under the Imposition Letter section, click Penalty.

   Note (1) For properties whose owners have filed late, when opened, the Rendition Penalty Dialog updates and displays the appropriate rendition penalty according to the scheduled if there is no override. (2) If you choose to undo a previous override, and the scheduled penalty is different from the penalty previously set via the override, a message is displayed. (3) For properties whose owners have not filed, no penalty is selected or displayed (until the set rendition penalty process is run).

3. In the Rendition Penalty Dialog box, if you need to make entries to assess a penalty for a late rendition, complete the following options:

   

   • Waiver

     Indicates whether a late rendition penalty is waived.

   • Waiver Date

     The date that a waiver was granted.

   • Impose Late Filing

     Select this check box to enable the Penalty % field.

     If automated late filing penalties is enabled, the following applies: If this Impose Late Filing option was already selected, and the property is considered late according to the system configuration, and the late flag on the property has already been set automatically through Activities > Rendition Processing > Set Rendition Penalty Flag, then the appropriate penalty has already been assigned to this property. You must override the penalty to modify the percentage amount.

   • Penalty %

     The percentage of the penalty.

   • Imposed Date

     The date that the penalty was imposed.

   • Date Filed

     The date that the rendition was filed.

   • Comment
   • Override

     Allows user to modify the currently assessed penalty.

     If automated late filing penalties is enabled, the following applies: If the Impose Late Filing option below was already selected, and the property is considered late according to the system configuration, and the late flag on the property has already been set automatically through Activities > Rendition Processing > Set Rendition Penalty Flag, then the appropriate penalty has already been assigned to this property. You must override the penalty to modify the percentage amount.

4. If you need to make entries to assess a penalty for a fraudulent rendition, complete the following options:

   

   • Impose Fraud Penalty

     The date that the fraudulent filing penalty should be imposed.

   • Penalty %

     The percentage of the penalty.

   • Imposed Date

     The date that the penalty was imposed.

   • Comment
5. Click OK.

Purpose

Use this procedure to flag properties that have not filed rendition applications by the deadline.

Notes

– The penalty is assessed according to the late penalty filing configuration in PACS.ADMIN if your system is configured to automate late filing penalties.

– If automated late filing is not configured on your system, then the flag is set but no penalty percentage is assessed. Furthermore, the default late date is April 30th.

– The largest penalty percentage set in Personal Property Rendition Maintenance Penalties (from PACS.ADMIN, choose Tools > Personal Property Rendition Maintenance > Configure Penalties) is applied to taxpayers that did not return a rendition.

– Penalties that have been automatically assessed using this procedure can be overridden at the property level. For more information, see Assigning Rendition Penalties to Properties.

Prerequisites

• If your system is configured to automate late filing penalties, you have configured late filing penalties in PACS.ADMIN. For more information, see Configuring Late Filing Penalties.

Procedure

1. Choose Activities > Rendition Processing > Set Rendition Penalty Flag.
2. In the Set Rendition Penalty Flag dialog box, select the year for which you want to assign penalties to properties.
3. To select the properties to which penalties will be assigned, choose one of the following options:

   

   • Selection Criteria
     • Properties that have not filed a rendition (Largest penalty % will be applied automatically)

       The following must apply: (1) The owner of the property has not requested an extension and (2) the appraisal district did not receive a rendition by the deadline.

     • Properties where the rendition was not filed by April 01

       The following must apply: (1) The owner of the property received all possible extensions and (2) the appraisal district did not receive a rendition by the deadline.

     • Rendition Filing Status

       The penalty flag is set on properties with the chosen filing status

   • Query
   • Property ID – Comma Separated
4. Click Set Penalty Flag.

Purpose

Use this procedure to undo the Set Rendition Penalty Flag process (Activities > Rendition Processing > Set Rendition Penalty Flag), which flags properties that have not filed rendition applications by automatically selecting the Impose Late Filing option in the Rendition Penalty Dialog (expand Personal Property view Rendition panel and click Penalty button).

Procedure

1. In PACS 9.0, choose Activities > Rendition Processing > Clear Rendition Penalty Flag.
2. In the Clear Rendition Penalty Flag dialog, choose the year in which flagged properties are to be cleared.

   

3. Click Clear Penalty Flag.

Purpose

Use this procedure to print letters notifying property owners about their rendition status.

Prerequisites

• Letters have been set up through Letter Processing. For more information, see Letter Processing.

Procedure

1. Choose Activities > Rendition Processing > Print Rendition Penalty Letters.
2. Select the letter you wish to print and the year for which the letter applies.
3. Choose one of the following options to specify which properties will receive a letter:
   • Selection Criteria – Select one of the following penalty options:
     • Properties that have not filed a rendition

       The following must apply: (1) The owner of the property has not requested an extension and (2) the appraisal district did not receive a rendition by the deadline.

     • Properties where the rendition was not filed by June 01

       The following must apply: (1) The owner of the property received all possible extensions and (2) the appraisal district did not receive a rendition by the deadline.

     • Rendition Status Code
   • Query
   • Property ID – Comma Separated
4. Choose a sort order for the letters.
5. If you want to skip properties for which letters have already been printed, check Skip Letters Already Printed.
6. Click Preview or Print.