UNITED I.S.D. TAX OFFICE OPERATIONS MANUAL

Transcription

1 UNITED I.S.D. TAX OFFICE OPERATIONS MANUAL

2 1. Mission Statement 2. Organizational chart 3. Job Descriptions 4. Tax Calendar 5. Teller Procedures TABLE OF CONTENTS 6. Refund Check Procedures 7. Balancing Procedures 8. Automated Change Order Procedures 9. Credit Card Procedures 10. Bank Chargeback Policies & Procedures, Stop payments on Refund Checks 11. Change Box 12. Agenda items and Board Reports 13. Year End and Beginning of the year reports 14. Procedures for Current year statements 15. Scanning Procedures (See Separate book)

3 MISSION STATEMENT FOR THE TAX OFFICE TO PROVIDE THE HIGHEST LEVEL OF CUSTOMER SERVICE TO THE TAXPAYERS OF UNITED ISD AND TO STRIVE TO OBTAIN THE HIGHEST PERCENTAGE OF COLLECTION IN ORDER TO MAXAMIZE OUR STATE AID.

4 ORGANIZATIONAL CHART TAX OFFICE, RECORDS MANAGEMENT AND MAIL PROCESSING CENTER Norma Farabough Monica Madrigal Tax Assessor-Collector & RMO Officer Elections Officer and Director of Mail Processing Center Tax Analyst (Assistant to the Director) Alma Castillo Maggie Rodriguez Mary Morales Monica Martinez Cynthia Narvaez Terry Garza Roel Gonzalez Servando Pena Elizabeth Garza Eloy Lara Tax Assistant Tax Specialist (and Secretary to Director) Tax Specialist Tax Assistant Tax Asssistant Tax Assistant District Records Assistant District Records Assistant District Records Specialist Mail Processing Center Specialist

5 TAX CALENDAR APPRAISAL PHASE: January 1 st through May 15 th During the appraisal phase, the appraisal district: Complies a list of all taxable property; Identifies which taxing units may tax it; Estimates the value of each property; Determines whether exemptions or special appraisal provisions apply to the property; Notifies the property owner of significant changes in the property s appraisal or exempt status; Receives and acts on applications and reports submitted by property owners; and Submits the list of all taxable property with proposed values to the appraisal review board so that the board can hear any disputes related to the proposed values. Key Deadlines: January exemption renewals April rendition deadline. Must submit on or before April 15 th. April exemption application deadlines. On or before April 30 th for most exemptions or special appraisal. May notice of value. Chief Appraiser notifies the property owner of changes in their appraisal by May 15 or as soon after that date as practical. May submission of Appraisal Records. The Chief Appraiser submits the appraisal records to the Appraisal Review Board (ARB) by May 15 th or as soon after that date as practical. EQUALIZATION AND REVIEW PHASE May 15 th thru July 20 th The Appraisal Review Board is primarily responsible for this phase. Property owners file protests ARB schedules hearings and notifies owner and Chief Appraiser. Appraisal district conducts informal meetings to settle issues without a hearing. The ARB conducts hearings on cases that are not settled. A taxing unit can file a challenge on the actions of the ARB. When all hearings are complete the ARB approves the records. Key Dates:

6 May 31 st property owners must file protest. June 10 th or before unites file challenges. ARB must begin hearings within 10 days after the Chief Appraiser submits the records. July 20 th or before the ARB must approve the records. July 25 or before the Chief Appraiser must certify the records to the units and is called the Appraisal Roll. ASSESSMENT PHASE July 25 th thru October 1 st The following are activities that occur during this phase: The Assessor receives the certified roll and presents it to the governing body of their unit. The designated person calculates the tax rate and rollback rate and publishes the required notices. The unit holds a public hearing to discuss the proposed tax rate and budget. The governing body adopts the tax rate. The Assessor applies the rate to each property. The Assessor prepares the Tax Roll and presents it to the governing body for approval. On or about October 1 st the Assessor mails the tax bills. COLLECTION PHASE OCTOBER 1 ST THROUGHOUT THE YEAR Taxes become delinquent on February 1 st of the next year. During the year the Collector mails notices to taxpayers that are delinquent and takes legal action to secure payment.

7 1. Walk-In Payments TELLER PROCEDURES a. Tax Office accepts cash, checks, money orders, certified checks and credit card payments.(for credit card payment see that section of this manual) b. The payment is applied using the EZACESS software tax program and a receipt is issued to the taxpayer. 2. Mail in Payments a. All mail is processed according to the Post Office postmark. b. All payments are processed even if it will create a refund or shortage. c. If an account is being paid twice by the same person or company the check will be returned to the taxpayer along with a letter of explanation. The letter and the check must be scanned for reference. d. If the taxpayer mails a payment and the amount sent does not coordinate with the postmark on the envelope, the envelope is scanned and the payment is posted as a partial payment. The receipt is sent with a new statement showing the balance due.(keep in mind the $5.00 rule) e. Tax Certificates are issued thru the software and are charged $10.00 f. If a Title Company check is for the incorrect amount, the company is called and the check is either returned or they will bring the balance due. If the check is returned it is logged in the Title Company folder and the runner signs for the check before it is released. g. If a payment is short $5.00 or less it is posted as a full payment and the teller reports a shortage with the account number and amount listed on the balance sheet. h. If the teller is short or over cash it must be listed on the teller sheet as Teller Over or Teller Short and the amount approved and initialed by a supervisor. i. If a taxpayer claims that he /she mailed her payment and we did not receive it, inform the taxpayer that you will need to refer the issue to the Asst. Tax Assessor-Collector or the Tax Assessor-Collector.

8 3. Teller Balance Sheet and money (Tellers must start balancing at 4:30) As soon as you are aware that you are out of balance notify a Senior or your Supervisor. a. The money is counted and a calculator tape attached with the money.(be sure that your tape is legible and you change your ribbon on your adding machine on a regular basis) The checks are added and the tape attached with the checks. The amount of cash and checks is listed on the teller balance sheet. Be sure that the money is all facing the same way and is in order according to denomination and is strapped. b. Any over or shortage is listed on the balance sheet.(reference 2g & 2h) c. Any escrow payment such as ESC, OVR, ERP, DUP, ARB, BRK, CTC is listed on the balance sheet with account number and amount. d. Reversals must be listed on the teller sheet and reference make on note screen of the account that was reversed. e. The teller runs the Cashier report by batch number and verifies that they are in balance. Verifying that the checks and cash match with the report. f. The teller prints out the teller sheet and it is taken to the data room with the check to be scanned. The teller money bag including the keys and the cash are placed in the money vault. Locked cash box must be placed in the vault at the end of the day Not left on top of the vault. Failure to due so will result in disciplinary action. During the day a Supervisor or Tax Specialist may check your box for excess cash and either balance your current batch or just remove excess cash to be placed in the vault. If at any time you feel you have excess cash, notify a Tax Specialist or your Supervisor. The Tax Specialists will be responsible to assure that the main vault door is closed and all money and cash boxes have been returned to the vault at the end of the day. All Tax Ceiling certificates must be given to the Asst. Tax Assessor-Collector for review before the account is adjusted. Revised 10/31/12 ncf

9 PROCEDURES FOR PROCESSING OVERPAYMENTS, ERRONEOUS, DUPLICATE, ARB AND BANKRUPTCY IMPORTANT: ALL OVR, ERP OR DUP REFUNDS MUST BE REVIEWED, INITIALED AND ASSURED THAT ALL PAPERWORK IS PROPERLY PREPARED AND THAT INFACT THE REFUND SHOULD BE SENT TO THE TAXPAYER BY A TAX SPECIALIST OR THE ASST TAX ASSESSOR-COLLECTOR BEFORE THE APPLICATION IS MAILED TO THE TAXPAYER. 1. The overage is posted as OVR if we know why the taxpayer sent more money (i.e. it s Nov. and they sent March). If total amount of check is for accounts that have already been paid by that same person, prepare a letter and make a copy of the check, scan both documents and then mail the check and letter to the taxpayer. A refund application is filled out with an explanation of the reason for the overage, scanned and original sent to the taxpayer with the receipt from the system. If the over payment is more than $ it will require board approval. If board approval is required submit paperwork to the Tax Assistant in charge of processing the refund checks. 2. The overage is posted as ERP if we cannot determine why the taxpayer sent more money. A refund application is filled out with the following explanation Unable to determine cause of overpayment. It is then scanned and original sent to the taxpayer with the receipt from the system. If the erroneous payment is more than $ it will require board approval. If board approval is required submit paperwork to the Tax Assistant in charge of processing the refund checks 3. The overage is posted as a DUP if an account is already paid and someone else other than the original payee is sending payment. The law states that duplicate payments will be refunded once it is determined who made the incorrect payment. A refund application is filled out with an explanation of the reason for the duplicate payment and the name of the first payee, scanned and original sent to the taxpayer with the receipt from the system. No Board Approval required. 4. The overage is posted as an ARB if the overage pertains to an adjustment created by an ARB Change order. A print screen of the refund is given to the Tax Assistant in charge of processing the refund checks. That Tax Assistant will obtain an approval signature from the Tax Collector or Asst. Tax Collector in order to issue the check. 5. The overage is posted as a BRK if the excess money is from the Bankruptcy Trustees, such as David Peak. A print screen of the refund is given to the Tax Assistant in charge of processing the refund checks. That Tax Assistant will obtain an approval signature from the Tax Collector or Asst. Tax Collector in order to issue the check. 6. If a check is over by $5.00 or less a refund application is not needed and the amount is just booked as an overage on the teller balance sheet with the account number and amount. 7. Any overage or shortage must be approved by the Asst. Tax Assessor-Collector or Tax Assessor-Collector. VERY IMPORTANT!!!!!!!!!!!! Be sure that you post these types of payments to the most current year or the year that reflects the payment year. You may need to page down to get to that year. Be sure not to post it on a fee year!!!!!!!! Revised 10/31/12 ncf

10 PROCEDURES FOR PROCESSING REFUND CHECKS The following must be in place in order for a refund check to be issued: 1. If the refund was created by an adjustment the refund spreadsheet will be approved by the Tax Assessor-Collector or Assistant. 2. If the refund is an overage, erroneous or duplicate payment, the refund application will be approved by the Tax Assessor-Collector or Assistant. Other refunds not requiring an application are also approved by Tax Assessor-Collector or Assistant. 3. If a refund is an overage or erroneous payment and the amount is over $500.00, it must be Board approved prior to being issued. 4. The check is generated thru the Ezaccess tax program as follows: Update the refund and place an A in the status field to mark it for payment. From the Main Menu take option 6 Subsystem Menu Then option 2 Refund Processing Subsystem Then option 10 Automated Refund Processing Utility Tab down to Batch and enter batch number that should always end with an R to designate refunds. Enter Operator ID Enter starting check number Report view should be C Inc Check Number should be Y Then F3 TO SUBMIT. The checks will be in a spool file waiting to be printed. Once the checks are printed they will need to be signed. After multiple years are cut you must go back to each refund and enter the check number on the appropriate refund. Then enter the information on the note screen that the check was issued. Mail checks. Checks are entered into Finance Plus check register. If a taxpayer claims her/she did not receive their check, advise them that you will need to refer the issue to the Tax Assessor-Collector or the Asst. Tax Assessor-Collector.

11 BALANCING PROCEDURES 1. Run the following reports using the copies of the teller balance sheet. (Remember when balancing for a Friday to include the weekend for internet payments. Be sure to include only the days for the month you are balancing.) a. Cashier report by batch (see teller balance sheets for batch numbers) (TXCHSB) b. Cashier report by date range(the date the money was received)(txcshd) c. Fund Report by date range (the date the money was received)(txfund) 2. Verify each teller sheet with their cashier report that the total deposit matches their total and that the cash and checks match. 3. From each teller sheet add the amount of cash listed place those totals on the balancing report. 4. List the total of the checks from the Scanning deposit report. 5. List any overages and shortages, internet, transfer payment or NSF receivables. 6. List Current, delinquent or prior year taxes from the Cashier Report by Date Range. 7. List Attorney fees, other fees listed on report, escrow payments. 8. The Deposit Total should match with the adjusted balance. 9. Have another person verify the cash and initial the breakdown sheet. 10. Once verified secure the money and continue by preparing the deposit report using TXFUND. 11. Using TXFUND enter the information to the corresponding fund accounts. 12. Once the deposit report is completed, prepare the deposit slip and place it and the money in deposit bag for the armored car to take to the bank investment to Lone Star. 14. Enter deposit report information into Finance Plus. 15. The Deposit information is reviewed by the Asst. Tax Collector and then posted to Finance Plus.

12 Automated Address and Change Order Supplements 1. Stamp all change orders with the date received. 2. Make copies, scan originals then file originals (the copies are used to mail to taxpayer with statement) 3. Place CD on a PC and verify that the following files are on the current year CD. The other years will not have the agen_own.txt file. Agen_own.txt Prop.txt Prop_ent.txt 4. If files are ok then place CD in the drive on the AS-400 and run TXSUPP to change parcels (SEE EXHIBIT A) 5. Run TXSUPP to change name and addresses (SEE EXHIBIT B) 6. Run TLFEXT. (SEE EXHIBIT C) You need to run this process for each year adjusted in order to balance. Compare totals from the appraisal district to the Tax Roll (if these totals match you are in balance) (SEE EXHIBITS D1 & D2). If they don t balance the system will generate a report on accounts that were not adjusted. 7. Review change orders for any accounts that require special dates for omitted property, alternate delinquency dates or over65 freezes. Be sure to print corrected statement if account was adjusted. 8. Prepare letter and combine with copy of change order and statement and mail. 9. On command line type WRKQRY then enter TQSTMTADJF and change date and run query. 10. Then Process statement file (See Exhibit E) 11. Run TXDMST (BY CONTROL FILE TXSTMTADRH) (SEE EXHIBIT F) 12. Inform Tax Assistant in charge of processing the refund checks that the change orders have been completed so they can start processing the refund checks.

13 CREDIT CARD PAYMENT PROCEDURES The UISD Tax Office accepts credit cards (Discover, Master Card, American Express & Visa) as another method of payment. These credit card payments are processed through the internet. The web site address is as follows: and click on the link Pay taxes online. It is very important to advise taxpayer that a 3% convenience fee is charged if the tax due is more than $ or a $3.00 convenience fee if the tax due is less than $ These are the basic steps to process a credit card payment at the UISD Tax Office. 1. Search a property by ID, name, mailing address or property address. Once you decide how you want to search for an account enter the required information in the field designated on the screen. The search results may show more than one account number. 2. Select the account number to pay and click on the red button at the bottom of the screen that says Pay Taxes Now. 3. On Payment Options it allows to pay total taxes due or to pay a partial on current and delinquent taxes due. Once an option has been selected, click at the bottom of the screen where it says Pay by Credit Card. 4. Click on the red button at the bottom of the screen that says Continue 5. This screen will show the total amount to be charged to the credit card including the convenience fee. An address needs to be entered to this screen. (Ask for taxpayer address or just enter your district address) At the bottom of the screen it will ask to accept the charge. 6. The next screen you will be required to enter the credit card information. Be sure that the address information is the same as the taxpayers billing address. Then click Verify at the bottom of the screen. 7. Once the information is verified then proceed with processing the transaction. Print the credit card transaction receipts along with a duplicate tax receipt from Eztax system for the taxpayer. Revised 5/15/07

14 BANK CHARGEBACK POLICIES AND PROCEDURES UISD Tax Office policy and procedures for handling Bank Chargeback are as follows: Payment is immediately reversed in the tax system and a $15.00 fee is assessed to account. A new statement and a letter is sent to the taxpayer advising them of the reason why the check was returned. A copy of all correspondence is sent to the delinquent tax attorney. A copy of letter the check & chargeback notice is scanned to the account and a journal entry is posted to the Financial Plus system. It is also documented on the tax system note screen. Revised 09/01/2006

15 STOP PAYMENT ON REFUND CHECKS UISD Tax Office policy and procedures for issuing a Stop Payment on a refund check are as follows: If taxpayer has not received refund check in two weeks from the date we issued the check, and the tax office mailed it to the correct address, we will request stop payment from the bank. We will reissue a new check and charge the taxpayer half of the stop payment fee. The fee will be deducted from the new check. If taxpayer has not received refund check in two weeks from the date we issued the check because of an act or omission of the tax office, we will request stop payment from the bank. We will reissue a new check and no fee will be charged to taxpayer.

16 CHANGE CASH BOX POLICIES AND PROCEDURES UISD Tax Office has a change cash box of $1,000. It is used to give out change to the tellers whenever they need it. The box is audited on a weekly basis. It requires to be audited by two persons signing off a spreadsheet which shows the number of bills and the number of coin rolls with a total at the bottom of the sheet. During the heavy tax season we increase the teller cash boxes to $ and prepare two extra cash boxes to be used if needed. Once the heavy tax season is over we redeposit the extra money to the tax office account. The bills must be kept in order by denomination Be sure that the vault is closed and secure each time it is entered.

17 YEAR END REPORTS 1. Delinquent Tax Roll 2. Refunds Pending in Overage, Duplicate Payments, Erroneous and Escrow payments 3. Adjustment Report for year to date 4. Unknown Accounts 5. Cashier Reports 6. Distribution Reports 1. Tax Roll 2. Top 100 Taxpayers 3. Cashier Report 4. Distribution Report 5. Verify over 65 freezes BEGINNING OF YEAR