1.Configuring Rollback/Compensatory Tax Data #

Purpose

Use this procedure to configure the administrative recording fee, and the penalty and interest to be associated with rollbacks/compensatory taxes (note the fee) by year once they become delinquent.

Prerequisites

  • In order to perform this procedure, the following user rights are required:
    • Codefile Maintenance > General > Edit Current Use Rollback Configuration
    • Codefile Maintenance > General > View Current Use Rollback Configuration

Procedure

  1. In PACS.ADMIN, choose Tools> Rollback Compensatory Tax Configuration.
  2. In the Rollback/Compensatory Tax Configuration Maintenance dialog box, select the levy year that you want to view/edit, and click Details.
  3. In the Rollback/Compensatory Tax Configuration Details dialog box, complete the following options as required:
    • Select Fee Type for Additional/Recording Fee

      Select one of the administrative record fee types, which were set up in Code File Maintenance in PACS.ADMIN under General > Fee Type.

      This fee type code is displayed on the tax statement with the rollback bill line items.

    • To add a row to the grid:
      1. Click Add a new row is added to the grid.
      2. In the new row, complete the fields, including the Calculation Date.

        The number of days, between 1 and 365, after the effective due date on which the calculation of the penalty or interest begins.

        The following rules apply based on the frequency you selected.

        • If you selected Monthly:

        The day of the date that penalty and interest begins will be used to determine the day of each month that the percentage to multiply against the base amount will increase by a multiple of 1. So, for example, if the percentage is 2% the first month, then the total percentage will be 4% the second month, 6% the third month, and so on. The total percentage should always be multiplied against the base amount only.

        • If you selected One-Time:

        The percentage specified will be charged against the base amount only once after the number of days has passed.

    • To edit a row in the grid, select the row that you want to edit, and edit its values as you would for adding a row.
    • To delete a row from the grid, select the row that you want to delete, and click Delete.
    • To save your changes and keep the dialog box open, click Apply.
    • To save your changes and exit the dialog box, click OK.
Last updated on January 11, 2019

2.Executing the Rollback/Removal Wizard #

Purpose

Use this procedure to estimate or complete a rollback or removal by entering the information needed to calculate the removal of current use on a property.

Note An estimate cannot be converted to a completed rollback.

Prerequisites

  • In order to perform current use removal, one or more of the Current Use user rights under Property > Edit Property > Rollbacks (Current Use) must be assigned to your ID.
  • If you are not completing the rollback, you must know the market and current use values for all relevant years.

    Caution The values you enter in the Rollback Wizard are not validated by PACS. If you enter values that do not match the actual property values, no notification or warning is displayed. If you are not completing the rollback, you must have accurate value information in order for the wizard to perform an accurate calculation.

  • When completing or voiding a rollback, the rollback must be associated with a supplement group. Bills can be created after the supplement group has been accepted. Bills must be generated for each levy that was associated with the property, for all years included in the rollback. Individual bills for the properties for each year will have the bill suppressed, so that the only relevant bill will be the rollback bill.

Procedure

  1. In PACS 9.0, open a property. Then open the Rollbacks & Shared Property panel.
  2. From the Rollbacks & Shared Property panel, click Add. Add
  3. In the Rollback Wizard/Compensatory Tax dialog box, complete the following fields and click Next:

    Rollback, Wizard, Compensatory Tax. 001

    • Program Being Removed

      Select the program to be removed: DFL or Open Space.

    • Year

      The year at which to begin removal.

    • Current Year Tax Area
    • Change In Use Date

      The date that the property ceased to qualify for the program.

    • Number of years to be Removed

      The number of certified years for which to calculate the removal.

    • Number of Acres being Removed

      The number of acres affected by the removal.

    • Recording Number Being Removed

      The recording number for the acres being removed.

  4. To set the removal status to Complete, select Yes, then use the drop-down list to select a Supplement Group. If you are generating an estimate, or do not intend to complete the removal for any other reason, select No, then use the drop-down list to select a Status.

    Rollback Wizard, Compensatory Tax, 001b

  5. If you selected DFL, do the following:
    • To edit prior year land details to reflect removing the current use, select Supplement and modify DFL properties in the years affected by this rollback.
    • Click Next and proceed to step 9.
  6. If you selected Open Space and entered the Number of Years to be Removed, then click Next and complete the one of following tables as required:

    Rollback, Executing, OS, page 2

    • If you are completing the rollback, then update the following in the Land Detail table as required:
      • Click Details to edit land details in the supplement group.
      • Click Add to create a land detail on the selected property in the selected year, or click Delete to remove a land detail.
      • Click Copy Values to update the Estimated Values grid with the values of the selected land detail in the selected year. If the land detail is a homesite and a senior exemption is in effect, then the values are copied to the senior columns.

        Note When completing the rollback, productivity values are captured in the Estimated Values grid while Current Use values are removed.

      • Click Add Property to add a property to the supplement in the selected year. To remove a property from the supplement group, select the property and click Remove Property.
      • Click Expand All to view all of the available rows in the Land Detail grid.
    • If you are not completing the rollback, then access the Estimated Values table and enter the following values in the grid:
      • Tax Year

        The tax year(s) from which the current use value will be removed.

        In the Prior Tax Years table:

        The tax year is the year the tax year the program is being removed from.

      • Tax Area
      • Market Value

        For Open Space: The market value associated with the current use acres for each year record.

        For DFL: The total market value of all land details being removed from the DFL program in this removal estimate for the current tax year.

      • Current Use Value

        The current use value for each tax year.

        In the Current Tax Year table and the Prior Tax Years table of the Rollback Wizard, the current use value for the current tax year of the open space and farm and ag details being rolled back in that program.

      • Hideenior Market Value

        The market value of the current use acres with the applied senior exemption.

      • Senior Current Use Value

        The current use value of the current use acres with the applied senior exemption.

  7. Click Next.
  8. Complete the following options in the Open Space/Farm & Ag window of the Rollback Wizard/Compensatory Tax dialog box:
    1. Review the following fields at the top of the table:
      • Change in Use Date – The date entered on the previous window.
      • Acres Removed

        The number of acres affected by the removal.

      Rollback Wizard, Compensatory Tax, Worksheet, Open Space

    2. Review the following fields in the Current Tax Year table in the Non-Senior or Senior sections as required:
      • Market Value – The market value entered in the previous window, if generating a rollback estimate only.
      • Current Use Value

        The current use value for each tax year.

        In the Current Tax Year table and the Prior Tax Years table of the Rollback Wizard, the current use value for the current tax year of the open space and farm and ag details being rolled back in that program.

      • Levy Rate

        For Levy Certification

        The value is the rate per $1,000 of assessed value at which the levy collects. The rate is either manually entered or calculated by the levy certification process. Once the levy has been certified, the rate can no longer be changed.

        For the Rollback Wizard

        The certified levy rate on the property for the current tax year.

      • Proration Factor

        The number of days the property was in current use divided by the number of days in the year.

      • Market Taxes Due
      • Current Use Taxes Due
      • Additional Tax

        For Open Space current tax year – The taxes that would have been due at the market value minus the taxes that would have been due at current use.

        For Open Space prior tax year – The value difference multiplied by the levy rate divided by 1,000.

      • Interest Due
      • Tax & Interest

        The sum of the additional tax and interest due.

      • Override

        In the Current Tax Year table

        Use this option to override the current values in the Current Tax Year table by entering new values in the Additional Taxes, Interest Due, or Tax & Interest columns.

        For the Penalty field

        Select to override the current value in the Penalty field by entering a new value.

      • Total

        In the Open Space Current Tax Year table:

        The sum of the tax & interest for the current tax year and the remainder of the year.

        In the Open Space Prior Tax Year table:

        The sum of the additional tax and interest due.

        In the DFL Current Tax year table:

        The sum of the market taxes for the current tax year and the remainder of the year.

        In the DFL Prior Tax Year table:

        The sum of the market taxes for the prior tax years.

    3. Review the following fields in the Prior Tax Years table in the Non-Senior or Senior sections as required:
      • Year

        The number of years being removed.

      • Tax Year

        The tax year(s) from which the current use value will be removed.

        In the Prior Tax Years table:

        The tax year is the year the tax year the program is being removed from.

      • Market Value – The market value entered in the Rollback Wizard/Compensatory Tax window.
      • Current Use Value

        The current use value for each tax year.

        In the Current Tax Year table and the Prior Tax Years table of the Rollback Wizard, the current use value for the current tax year of the open space and farm and ag details being rolled back in that program.

      • Value Difference

        The difference in the market value and current use value.

      • Tax Area – The tax area for the property.
      • Levy Rate
      • Additional Tax

        For Open Space current tax year – The taxes that would have been due at the market value minus the taxes that would have been due at current use.

        For Open Space prior tax year – The value difference multiplied by the levy rate divided by 1,000.

      • Int 1%/Mo from 4/30

        Calculates the interest due for the year in question by taking the number of months after April 30th of the year in question to the change in use date and multiplying the result times 1%. Example: If the change in use date is May 10th 2006 and the interest due is being calculated for 2004 then the number of months from April 30th 2004 to May 10th, 2006 is 25. Therefore, the interest calculation is 25 times 1% or 25%.

      • Interest Due
      • Tax & Interest

        The sum of the additional tax and interest due.

      • Total

        The amount disbursed in the disbursement run.

    4. Review the following fields at the bottom of the window:

      rollback_open_space_bottom

      • Current Year Taxes Due

        The sum of the senior and non-senior taxes due for the current year.

      • Prior Year Taxes Due

        The sum of the senior and non-senior taxes due for the prior years.

      • Penalty

        Twenty percent of the total prior year’s tax & interest and the senior total prior year’s tax & interest.

      • Override

        In the Current Tax Year table

        Use this option to override the current values in the Current Tax Year table by entering new values in the Additional Taxes, Interest Due, or Tax & Interest columns.

        For the Penalty field

        Select to override the current value in the Penalty field by entering a new value.

      • Total Prior Year Taxes Due

        The sum of the total prior year’s tax & interest and the penalty.

      • Total Additional Taxes and Interest

        The sum of the total prior year taxes due and the senior and non-senior current remainder year taxes and interest.

    5. In the Recording Fee field, enter the recording fee.
    6. To update the panel, click Calculate.
    7. Click Next and proceed to step 8.
  9. When the program being removed is DFL, complete the following options:
    1. If you are completing the rollback, then update the Land Detail grid and Estimated Values grid as required:

      Rollback, Executing, DFL, page 2

      • In the Land Detail grid, use the following options as needed:

      – Click Details to edit land details in the supplement group.

      – Click Add to create a land detail on the selected property in the selected year, or click Delete to remove a land detail.

      – Click Copy Values to update the Estimated Values grid with the values of the selected land detail in the selected year. If the land detail is a homesite and a senior exemption is in effect, then the values are copied to the senior columns.

      – Click Add Property to add a property to the supplement in the selected year. To remove a property from the supplement group, select the property and click Remove Property.

      Note When properties are added to the Land Detail grid, the properties are added to the supplement group and their values are included in the rollback calculation, but the properties themselves are not part of the rollback. Bill creation and modification only applies to the rollback property.

      – Click Expand All to view all of the available rows in the Land Detail grid.

      • In the Estimated Values grid, update the following in the rollback year:

      i. Tax Year

      The tax year(s) from which the current use value will be removed.

      In the Prior Tax Years table:

      The tax year is the year the tax year the program is being removed from.

      ii. Tax Area

      iii. Market Value

      For Open Space: The market value associated with the current use acres for each year record.

      For DFL: The total market value of all land details being removed from the DFL program in this removal estimate for the current tax year.

      iv. Current Use Value

      The current use value for each tax year.

      In the Current Tax Year table and the Prior Tax Years table of the Rollback Wizard, the current use value for the current tax year of the open space and farm and ag details being rolled back in that program.

      v. Senior Market Value

      The market value of the current use acres with the applied senior exemption.

      vi. Senior Current Use Value

      The current use value of the current use acres with the applied senior exemption.

    2. Click Next.
    3. Review the following fields at the top of the table:
      • Change in Use Date – The change in use date entered in the Rollback Wizard/Compensatory Tax window.
      • Acres Removed – The total acres selected in the Land Detail Designations panel.
    4. Review the following fields in the Current Tax Year table in the Non-Senior and Senior sections as required:
      • Market Value

        For Open Space: The market value associated with the current use acres for each year record.

        For DFL: The total market value of all land details being removed from the DFL program in this removal estimate for the current tax year.

      • Forest Land Value

        The total current use value of all land details being removed from the DFL program in this estimate for the current tax year.

      • Last Levy Rate Applied

        The last certified levy rate on the property.

      • Proration Factor

        The number of days the property was in current use divided by the number of days in the year.

      • Market Taxes Due
      • Override

        In the Current Tax Year table

        Use this option to override the current values in the Current Tax Year table by entering new values in the Additional Taxes, Interest Due, or Tax & Interest columns.

        For the Penalty field

        Select to override the current value in the Penalty field by entering a new value.

      • Total

        In the Open Space Current Tax Year table:

        The sum of the tax & interest for the current tax year and the remainder of the year.

        In the Open Space Prior Tax Year table:

        The sum of the additional tax and interest due.

        In the DFL Current Tax year table:

        The sum of the market taxes for the current tax year and the remainder of the year.

        In the DFL Prior Tax Year table:

        The sum of the market taxes for the prior tax years.

    5. Review the following fields of the Prior Year table in the Non-Senior and Senior sections as required:
      • Market Value

        For Open Space: The market value associated with the current use acres for each year record.

        For DFL: The total market value of all land details being removed from the DFL program in this removal estimate for the current tax year.

      • Forest Land Value

        The total current use value of all land details being removed from the DFL program in this estimate for the current tax year.

      • # Years in DFL

        The number of years the details have been in the program, with a maximum of 9 years.

      • Last Levy Rate

        The last certified levy rate on the property.

      • Market Taxes

        The market tax due.

      • Total

        In the Open Space Current Tax Year table:

        The sum of the tax & interest for the current tax year and the remainder of the year.

        In the Open Space Prior Tax Year table:

        The sum of the additional tax and interest due.

        In the DFL Current Tax year table:

        The sum of the market taxes for the current tax year and the remainder of the year.

        In the DFL Prior Tax Year table:

        The sum of the market taxes for the prior tax years.

    6. Review the following fields at the bottom of the window:

      rollback_dfl_bottom_window

      • Current Year Taxes Due

        The sum of the senior and non-senior taxes due for the current year.

      • Prior Year Taxes Due

        The sum of the senior and non-senior taxes due for the prior years.

    7. In the Recording Fee field, enter the recording fee.
    8. Verify that the value in the Prior Year Compensating Tax field, which is the sum of the Tax Due and Recording Fee values, is accurate.
    9. Review the Total Year Compensating Tax field, which is the sum of the Current Year Tax Due field, the Prior Year Compensating Tax field, and the Remainder of Current Year Tax Due field.
    10. To update the panel, click Calculate.
    11. Click Next.
  10. Review the information in the Rollback Completion window of the Wizard, select the Notice of Removal Date, and click Finish.

Result

If the removal status is set to Complete, the property is placed in supplement for all years being removed at the beginning of the Rollback Wizard.

If the removal status is not set to Complete, the removal is added to the property as an estimate and you can open the property and view the estimate.

Next Steps

Once the rollback/removal has been created, it is displayed in the Rollbacks & Shared Property panel where you can select and view the details of the transaction.

After completing a rollback, supplements can be accepted and bills can be created.

Last updated on June 11, 2021

3.Voiding a Current Use Rollback #

Purpose

Use this procedure to void a previously completed Current Use Rollback.

Prerequisites

  • In order to perform current use removal, one or more of the Current Use user rights under Property > Edit Property > Rollbacks (Current Use) must be assigned to your ID.
  • You must know the market and current use values for all relevant years.

    Caution The values you enter in the Rollback Wizard are not validated by PACS. If you enter values that do not match the actual property values, no notification or warning is displayed. You must have accurate value information in order for the wizard to perform an accurate calculation.

  • When completing or voiding a rollback, the rollback must be associated with a supplement group. The accepted supplement generates the bills and creates the adjusted bill entries. Bills must be generated for each levy that was associated with the property, for all years included in the rollback.

Procedure

  1. In PACS 9.0, open the property record with the rollback and expand the Rollbacks & Shared Property panel.
  2. Select the rollback you want to void and click Details.
  3. In the Rollback Details dialog box, click Void.

    Current Use, Rollback Details, Void

  4. Click OK or Apply.
Last updated on June 11, 2021

4.Searching for Rollbacks #

Purpose

Use this procedure to search for and view current use removal information,

Procedure

  1. In PACS 9.0, choose Activities > Current Use > Rollback History.
  2. In the Removal History dialog box, enter the Recording Number or Application Number.

    Rollback Rollback History, Search

  3. Click Search.

    Note Use the clear button to start the search over again.

  4. To view more information about the rollback, select the rollback in the grid and click Details.
  5. When finished, click OK.
Last updated on June 11, 2021

5.Generating a Rollback Supplemental Report #

Purpose

Use this procedure to create a rollback report for a supplement group.

Procedure

  1. In PACS 9.0, choose Activities> Supplement> Supplement Group Maintenance.
  2. Right-click an item in the Supplement Group List and choose Print Rollback Supplement.
  3. In the Print Rollback Supplement Report dialog box, complete the following options as required in the Options section:
    • Tax Areas – Select one or more tax areas for the report.
    • Sort Order – Select the order in which to sort the report.
  4. To set the output settings, 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.
  5. Click Preview to preview the report. Click Post to generate the report.
Last updated on January 11, 2019
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