Released to Clients on 01/24/2017.
This release includes the following additions and modifications to functionality:
1.1 EX366 – 11.145/146 Process: Assessed VS Taxable Value
- Previously, PACS used the Assessed Value to qualify mineral or personal properties for the EX366 exemption. (Activities->Certify Appraisal Roll->11.145/146 Process)
- The personal property segments were identified at the property level and the total value for those segments was not included in the assessed value, essentially keeping assessed equal to the taxable value.
- After the Comptroller office updated the property classification guide, the PPV exemption was introduced to exempt the value. The value of the segment is included in the assessed value and so the EX366 was not applied.
- Tax Code reference:
Sec. 11.145 Income-Producing Tangible Personal Property Having Value of Less Than $500
(a) A person is entitled to an exemption from taxation of the tangible personal property the person owns that is held or used for the production of income if that property has a taxable value of less than $500.
(b) The exemption provided by Subsection (a) applies to each separate taxing unit in which a person holds or uses tangible personal property for the production of income, and, for the purposes of Subsection (a), all property in each taxing unit is aggregated to determine taxable value.
(Enacted by Acts 1995, 74th Leg., ch. 296 (H.B. 366), § 1, effective January 1, 1996)
- In this release, the EX366 will qualify based on the taxable value and the order of exemptions has been adjusted so that the EX366 is applied after all other exemptions.
- The mineral import report has also been modified to look at taxable value in the comparison for:
- Properties that now qualify for an EX366 exemption – This report will list properties that may need one or more EX366 special entity exemptions added to them.
- Properties that no longer qualify for an EX366 exemption – This report will list properties that have one or more EX366 special entity exemptions that may need to be deleted.
- The Data Verification report has also been modified to qualify taxable value for the EX366 exemption. (Reports->Data Verification->Properties with EX and EX366 Exemptions)
1.2 Appraisal Notices – Display Website URL
- This enhancement would provide the ability to add the website URL from the system_address table after the last address line on the Appraisal Notices printed from PACS.
- Currently, a print vendor can add the URL to that location but Appraisal Notices printed from PACS do not match the vendor created form.
- A new check box “Include Website URL’ is available from the Appraisal Notice Print Dialog. This check box is only visible when:
- The Appraisal Notice Year is 2017 or beyond
- The Appraisal Notice Form has been configured to the newest appraisal notice form supported by Harris Govern; i.e. Notice 2017 or Without Grid Notice 2017 .
1.3 Supplemental Statements – Correction Reason to Display
- Previously, the supplemental correction reason is not displayed on the statement itself. Most clients were including a separate letter or notification with the statements when mailed .
- Tax Code reference:
(d) Except as provided by Subsection (e) of this section, if a correction in the tax roll that changes the tax liability of a property owner is made after the tax bill is mailed, the assessor shall prepare and mail a corrected tax bill in the manner provided by Chapter 31 of this code for tax bills generally. He shall include with the bill a brief explanation of the reason for and effect of the corrected bill.
(e) If a correction that increases the tax liability of a property owner is made after the tax is paid, the assessor shall prepare and mail a supplemental tax bill in the manner provided by Chapter 31 of this code for tax bills generally. He shall include with the supplemental bill a brief explanation of the reason for and effect of the supplemental bill. The additional tax is due on receipt of the supplemental bill and becomes delinquent if not paid before the delinquency date prescribed by Chapter 31 of this code or before the first day of the next month after the date of the mailing that will provide at least 21 days for payment of the tax, whichever is later.
- In this release, the supplemental description entered when the property is put into supplement or the reason imported from another office will display when supplemental statements are printed.
- The Tax A/C should coordinate with the Appraisal District entering the supplement reasons to ensure the reason is appropriate for inclusion on the corrected statement.
- The reason will also be included in the export layout .
1.4 NEW P&A Layout
- A new layout exists for the Pritchard & Abbot Appraisal Import. P&A is migrating clients to the new file layout individually rather than all at the same time. PACS will need to support existing P&A layouts and this new one.
- The new layout can be found on Client Community
- Option added to the drop down list for selection: Pritchard and Abbott (1 File Enhanced)
: The sample file provided by the vendor for testing did not contain all possible exemption types, so it is possible that additional modification will be needed as clients begin to import using this format. This is normal whenever we implement a new format