<i" LAREDO INDEPENDENT SCHOOL DISTRICT. January 2007, Collection Report, Historic! TAX OFFICE BREAKES THREE PREVIOUS RECORDS

Transcription

1 <i" To: From: SD LAREDO INDEPENDENT SCHOOL DISTRICT 904 Juarez Ave.. Laredo, Texas Ph TaxOffice School Board of Trustees Laredo Independent School District 1702 Houston Street Laredo, Texas /J RodolfoSanchez,RTA,CSTA~ J_I1n A-;" ~ Director of Tax Collections C/(~ Date: February 09,2007 Re.: 2007, Collection Report, Historic! TAX OFFICE BREAKES THREE PREVIOUS RECORDS, 2004 set the record at $7.4 million, 2005 breaks the old record at $8.5 million, 2006 sets new collection standard at $10,495,327 Januarv out performs all prior year collections at $ Current Year Tax Collections: The current year to date propertytax collections(october,2006 to, 2006) ending on 31, 2006, are $22,047, or 78.33%. The current year to date collection is an increase of $983, over same period last year. The collection rate increased from % last month to 78.33% this month. The Tax Office has posted all mail payment received timely with a date LISD COLLECTIONS 2005 LISD COLLECTIONS OPENING LEVY $ 27,671, $ 26,642, Oct. / Dec. Oct. / Dec. Oct. / Dec. Supplements Adjustments Ending Levy (adj.) + 464, = $ 28,133, , $ 26,857, Supplements Adjustments + 25, $ 28,144, , $ 26,855, Jan. Current Year Collections: YTD Current Year Collections: $ 10,515, $ 22,047, $ 10,495, $ 21,064, Current Year Collection Rate: 78.33% 78.17% C:rudy/wordinewtax/2006drmptJan07

2 Month of, 2007 Data Analysis Sheet for the Tax Office WHAT? After reviewing the data, what oatterns do you see? A historic collection was accomplished on, Never before has the collection for a single month been at $10.5 million. In, 2004 the record was set at $7.4 million. That record was superseded on, 2005 with collections of$8.5 million. Again, on, 2006 an even bigger record was set at $ million. This month's record was not easily attained. The previous month's collections rates and dollar amounts were ahead of last year by large percentages. Thus, in, 2007 the Tax Office had a challenge to meet and exceed prior year collections. With a FTE vacancy, and only two full time cashiers, the back office staff had to "man" the front cashier workstations. Physical stress, due to constant repetitive motion, continues to become a concern. Two staff members have indicated experiencing shoulder and arm pain. From the data, what are the areas of strenrzths? A work order was placed with the IT Department. The Tax Office requested that "ALL" workstation PC's be modified, in order to allow any staff member to "open/operate" any workstation. This strategy proved to be a "blessing", as the Tax Office was able to operate all five workstations with little or no interruption of service to the taxpayer. Despite these efforts there were a few taxpayers that commented that the lines were too long and the wait in line was more than they had anticipated. However, when an exceedingly large number of taxpayers come in at the same time, there is little more that the Tax Office could have done. It was operating at maximum capacity. The Ads and the postcard notices sent at mid-month seemed to have had a dramatic effect in bringing in the "crowds". This year, the Tax Office requested the delinquent tax attorney's office to mail out additional "postcard" notices to all business personal property accounts. This was a challenging month. The Tax Office still held on to its proven strategies. In the final analysis, the taxpayers realized that they were better off paying now before the penalty and interest charges accrued. This month's tax collections are $10,515,116 compared to $ 10,495,327 last year. The collection rate this year is 78.33% compared to 78.17% last year. The year to date collection for this tax year is $22,047,787 compared to the same month last year at $21,064,I00 despite a hefty increase in the tax levy, collection strategies used at the Tax Office have proven successful. Another healthy sign of a positive trend is the budgeted current year collections. This year the MlO collection is $19.4 million out of budget $23.8 million or 81.75%. The lis also holds to this positive trend. Out ofa budgeted lis of$4.2 million, the Tax Office has collected $3.5 million. Strategies employed this month included: Additional strategies that propelled the collections to new historic levels are listed below: Seven Ads, three in English and four in Spanish promoting the upcoming penalties and interest charge set to go into effect, as per the Tax Code, on February, , 2007 was the second month that "friendly reminders" were sent prior to the current year taxes becoming delinquent. This was not just a novel strategy, it was extremely effective. The Tax Office has done this, three years in a row. So far, none of the other taxing entities have picked up on this.. A friendly and courteous security guard that assisted with the taxpayer/crowd controlled both inside and outside the building provided for visibility of security.. Additional staff was sent over from the Finance and Procurement Departments. These staff members assisted taxpayers in line. They would get their account numbers, balance due, tax statements and assisted with taxpayer general questions. This effort is greatly appreciated.. This year was the second year that a "temp" was allowed to be hired during this busy season. This person was a tremendous help. Look forward to doing the same next year. The temp was able to handle "check only" and answer the phone. Extended hours "till the last taxpayer is serviced"; stayed as late as 6:00pm on Monday, A

3 . 29,2007, Tuesday, 30, 2007, and till 6:30pm on 31,2007. Taxpayers were advised to come before 4:30pm the official end of day; this brought in droves of taxpayers. This was the second year that we are at the Rapaport Bldg. The Tax Office relocated to the Rapaport Bldg on December 19,2005. Newspaper Ads continued to place emphasis on the new location. The posting of all "drop-off box mail" and Post Office mail was completed on late Wednesday, February 7,2007. This is the third year that "friendly reminders" are sent out to taxpayers BEFORE their current year taxes become delinquent. This additional effort resulted in many taxpayers expressing gratitude for the notice. There was less than half a dozen taxpayers that were upset, stating it was double expense since they "always pay on time." For the good of our students and the financial status of our District, postcard mail outs will continue. The wording in the postcards was slightly modified, to adjust to some taxpayer concerns. These changes included adding the pay on-line payment website and repositioning the hours of operations. From the data, what are the areas that need improvement or attention? The Tax Office continues to get excellent comments from the public in general as to the "new and improved Tax Office". An improved location became a reality on December 19,2005. For the first time ever, the Tax Office actually looked like a business office. Ample space is allocated for the taxpayers waiting in line. No more waiting outside in the sun, rain or freezing weather. Proper cashier workstations facilitate customer service. A handicapped workstation is in place; our handicapped taxpayers have expressed gratitude for their comfort. Each workstation also features ergonomic keyboard, keyboard trays and chairs. An office has been set aside to discuss with taxpayers their concerns in private conversation. The taxpayer conference room is fully equipped to handle any type of transaction same as the regular cashier workstations. WHY? What are the possible casual factors for areas in need of improvement or attention? The physical aspects have been addressed; however, the staffing with additional FTE's is still pending the board's decision to remove the "freeze on hiring". Hopefully, in the near future additional staff will be allowed to be hired. The Tax Office currently operates with the same six FTE in, 2007 as in, The Tax Office, since May, 2006, is currently operating with one less cashier; and the additional budgeted FTE is also pending. Both are on "hold" until the hiring freeze is removed by the school board. HOW? How do you explain the casual factors? The effect of not having on board the two authorized FTE's is causing physical strain and pain on the current staff. If this working condition continues, there may be physical negative/diminishing returns on our staff. The work load is too much to be done by too few employees. The Tax Office plays a very important role in the finances of the School District. All of us at the Tax Office make every effort to provide superior service and to meet and exceed our goals. The current staff continues to do a GREAT JOB even when confronted with overwhelming odds. IN CONCLUSION? What do you conclude from your analysis? Improvements to the property tax collections will continue but due to over strained staff, the productivity may be less than anticipated, had the Tax Office been allowed to operate with a full staff. With each passing year, the collections showed significant gains. The numerous strategies employed have heightened this year's excellent results. WHAT'S NEXT? Identify improvement strategies for areas of need? Currently, the Tax Office is working with the Procurement Department in an RFP to secure electronic business service. The RFP calls for (a) accepting credit/debit cards "in person" and via the telephone, (b) pay with check via the telephone, (c) check verification and check guarantee to ensure the "return check" is minimized, (d) payment "on line with credit card". The Tax Office management will continue to strive to search for new and innovative ways to enhance tax collections. The equipment and technology need to constantly be improved. The staff needs to constantly be PRAISED AND MOnV ATED as it reaches to new and higher tax collections goals. B

4 Daily Cash Flow Tracking 2007 Lise Includes Levyplus penalty &Interest for current and delinquent vears Month Total Day 2005 Tax Year Daily IA Three Year Daily 2006 TaxYear Daily Variance 06 VS. 05 _n_--..n _."'-.._._.. U..' , , , , , , , , , , Saturday (193,210.83) 0107 Saturday 68, Sunday Sunday 36, , , , , , , , , , (215,765.69) , , , (208,853.34) , , , (19,046.89) , , Saturday (270,891.22) 0114 Saturday 58, Sunday Sunday 108, , , , , Bad Weather Day (96,145.66) , , Bad Weather Day (52,215.05) , , , , , , , , , , Saturday (338,748.70) 0121 Saturday 176, Sunday Sunday 84, , , , , , , , ,096, , , , , , (36,060.30) , , , , , , Saturday (509,980.51) 0128 Saturday 363, Sunday Sunday 397, , , , ,375, ,492, ,804, ,329, ,638, ,688, (2,641,819.74) 10,608, ,894, ,607, (1,612.75) Notes: (1) Includes Levy plus Penalty & Interest for current and delinquent years. Updated: February 09, 2007 c

5 LAREDO INDEPENDENT SCHOOL DISTRICT TAX OFFICE COLLECTION AND DISTRIBUTION FOR MONTHLY; JANUARY, 2007 FY 2007 COLLECTIONS DISTRIBUTIONS: MAINTENANCE FUND Current Year $ 10,515, * Current Year Taxes $ Delinquent Years $ 92, P & I Current Year $ Sub-Total: All Years $ 10,607, * Delinquent Levy $ Returned Ck Fees $ Returned Ck Fees $ Refunds $ 31, Tax Certificates $ Tax Certificates $ P&I Delinquent $ Attorney Fees $ 13, $ Escrow/Deferred Taxes $ 7, Refunds $ Sub-Total: All Other $ 52, Attorney Fees $ Total Collections $ 10,659, Escrow/Deferred Taxes $ Total Maintenance Fund $ 8,903, , , , , , ,038, Adjustments due to Accting Shortage $ Total Maintenance Funds Deposited $ 9,038, '" MAINTENANCE FUND DISTRIBUTIONS: SINKING FUND * Taxes Receivable $ 8,960, ** Current Year Taxes $ ARB ADJUSTMENTS $ (10,529.77) P & I Current Year $ Deferred Revenue $ 8,950, ** Delinquent Taxes $ SINKING FUND P&I Delinquent $ ** Taxes Receivable $ 1,618, $ ARB ADJUSTMENTS $ (1,203.48) Total Sinking Fund $ Deferred Revenue $ 1,617, Total Distribution $ 1,611, , , ,621, ,659, *****CombinedP&Idiscussed& approvedby Rosa MariaTorres,FinanceDept.on I, Rodolfo Sanchez, Director of Tax Collections and Special Projects for Laredo Independent School District, do solemnly ~~. ~Of Rodo 0 Sanchez Director of Tax Collections collectionsmadebyme,anddistributedthereoftor MONTHLY;JANUARY,2007,A.D., and Special Projects

6 . LAREDO INDEPENDENT SCHOOL DISTRICT TAX OFFICE COLLECTION AND DISTRIBUTION FOR Y-T-D; OCT '06 TO JAN '07 FY 2007 COLLECTIONS DISTRIBUTIONS: MAINTENANCE FUND Current Year $ 22,047, * Current Year Taxes $ Delinquent Years $ 559, P & I Current Year $ Sub-Total: All Years $ 22,607, * Delinquent Levy $ Returned Ck Fees $ Returned Ck Fees $ Refunds $ 41, Tax Certificates $ Tax Certificates $ P&I Delinquent $ Attorney Fees $ 78, $ Escrow/Deferred Taxes $ (36,048.13) Refunds $ Sub-Total: All Other $ 84, Attorney Fees $ Total Collections $ 22,691, Escrow/Deferred Taxes $ Total Maintenance Fund $ Adjustment due to budgettransfers -D.O. Hachar $5 & Heights $2 Total Maintenance Funds Deposited 18,668, , , , , (36,048.13) 19,245, (7) 19,245, Co) MAINTENANCE FUND DISTRIBUTIONS: SINKING FUND * Taxes Receivable $ 19,027, ** Current Year Taxes $ ARB ADJUSTMENTS $ (424,507.60) P & I Current Year $ Deferred Revenue $ 18,603, ** Delinquent Taxes $ SINKING FUND P&I Delinquent $ ** Taxes Receivable $ 3,425, $ ARB ADJUSTMENTS $ (48,518.45) Total Sinking Fund $ Deferred Revenue $ 3,376, Total Distribution $ 3,379, , , ,446, ,691, *****CombinedP&Idiscussed& approvedby RosaMariaTorres, FinanceDept.on I, Rodolfo Sanchez, Director of Tax Collections and Special Projects for Laredo Independent School District, do solemnly swear that the above statement of collections made by me, and distributed thereof for YEAR-TO-DATE; OCT '06 to JAt? ~;; co,,"ct Rodolfo Sanchez Director of Tax Collections and Special Projects

7 Yearto Date Totals: september 1, 2006 to 31, Jan-07 Fund # 199: Maintenance and operations Account # Account Name $$ Collections Balance % Collections YTD Due YTD Total (OVERAGE) percent Current Year: current Year Taxes 22,520, ,614, ,320, ,903, ,839, ,681, % PII current Year 320,00 34, , , _84% Returned Check Fees 1, _ % Tax Certificates 1, % Sub-total 22,842, ,649, ,321, ,903, ,874, ,968, _63% Delinquent Years: Delinquent levy 700,00 272, , , , , % PII Delinquent Years 250,00 105,039.39; 31, , , , % Sub-total I 950,00 377,255.29' 116, , , , % Mia Total 23,792, ,027, ,437, ,985, ,450, ,342, % Fund # 511: Interest and Sinking CUtTentYear: Current Year levy 4,057, , ,067 _96 1,611, ,400, , % PII Current Year 25,00 4, , , % Sub-total 4,082, , , ,611, ,404, , % Delinquent Years Delinquent Taxes 85,00 35, , ,022.20i 53, , % PII Delinquent Years 20,00 17, , , , (5,770.12) % Sub-total 105,00 52, , , , , % IIS Total 4,187, , , ,621, ,483, ,548_ % Grand Total 27,980,03 5,909, ,417, ,607, ,934, ,045, % s.,=" us.o. T"OIT~, c:ru"y\e<eclt\newlax\2006\i~hpl\,noi,0 t/07 4

8 Historical Data, OCtober 1, 2006 tnrougn 31, , 2007 Montnly Montnly Montnly Montnly Montnly Montnly Montnly Montnly Montnly Montnly Montnly Montnly TOtal Tax Original AaJusted Remaining COliectlons Collectlons Collections Collections Collections Collections Collections Collectlons COlieCtlons Coliectlons collections Collections oct/sept. COil. Year Levy Levy Levy october November December February Marcn April May June JUly August September Collectlons Rate ,123, ,144, ,097, ,729, ,518, ,283, ,515, ,047, B ,642, ,852, , , ,773, ,806, ,495, ,152, , , , ,336, , , , ,887, ,426, ,424, , ,523, ,519, ,320, ,502, ,000, , , , ,529, , , , ,634, ,344, ,883, , ,499, ,865, ,300, ,390, ,105, ,038, , , , , , , ,065, ,378, ,330, , ,926, ,420, ,188, ,612, ,103, , , , ,142, , , , ,517, ,828, ,760, , ,753, ,122, ,996, ,024, , , , , ,209, , , , ,997, ,854, , ,993, ,982, ,208, ,829, , , , ,046, , , , ,985, ,697, ,357, ,786, ,347, ,653, ,017, , , , , , , , ,677, ,224, ,355, ,412, ,678, ,814, , , , , , , , , ,312, ,295, ,710, ,169, ,381, ,392, , , , , , , , , ,559, ,597, ,603, ,385, ,446, ,973, , , , , , , , , ,270, ,134, ,527, ,002, , ,739, , , , , , , , , ,455, Total 175,692, ,338, ,484, ,385, ,094, ,096, ,847, ,553, ,487, ,424, ,191, , , ,047, ,000,000 1 II ~0,515, Local Property Tax Revenues Revenue Collection Trend 10,495, ,000,000 I 28,000,000 LocelProperty Tax Levies Historical Trend in Levy Assesments ---,, Local Pr()PElrtyTax c:()liection PElrcent. 1 CollectionRate U1 ""'00 t 8,000,000 J- 27,000,000 26,000,000 I 26,642, ,000,000 25,000,000 24,426, ~._-~ I 24,000, ,000, ,000, [~ I!I'IiIIJ _I Ja"a~ _Jaoua~ 2()()6,,"-"a~ 2005 I 22,000,000. L: Levy Levy Levy MaXi:m PotentialLevyBased:n EachYear'sTaxableValue ()05~ I ""'" U.'.O.T"Offl~ CO,""" """" """ d",""'",'" ",""~I"'~

9 property Tax Levies ana CollectionsTable September 1,2006 to, 2007 Lareao Independent 31-Jan-07 School District FYI FYI Percent of Total property Tax property Tax Property Tax Outstanding &Interest 2006 LEVY [;J Year I Adjusted Levy I I COllections TID I I Collections percent Property Tax Levy I Collected penalty WRITE-OFF LISD 1966 to , [ ~[ 1, [ ~[ ~[ 1, [ 10% S , , , , , ,260.S2 29, , , , , , , , , , , , , , , , , ,161, ) 7, , , , ,932.17) , , , , , , , , , , , , , , , , , , , , , , , , ,157, , , , , , , , , , , , , , , , , , % % % 0.85% 0.29% 4.28% 5.31% 5.09% 7.97% 3.80% 4.11% 4.20% 4.16% 4.72% 3.19% 2.52% 2.47% 4.03% 3.35% 3.89% 4.10% 4.10% 6.81% 7.22% 8.10% 10.09% 12.24% 15.58% 38.77% , , , , , , , , , , , , , , , , , , , , , , , , , % 10% 10% 99.15% 99.71% 95.72% 94.69% 94.91% 92.03% 96.20% 95.89% 95.80% 95.84% 95.28% 96.81% % 97.53% 95.97% 96.65% 96.11% 95.90% 95.90% 93.19% 92.78% 91.90% 89.91% 87.76% % 61.23% , , , , , , , , , , , , , , , , , , &Q.2&Q.Q;29..2:QQ..2:9Q..2:9Q..2:9Q..2:29.. 3,659, , ,690, , % 3,030, % 225, % t % 96, , , % 93, % 3,756, , ,787, , % 3,123, % 231, Current Year: 2006 I I 127,671, , I 28,144, I 22,047, I 78.33%1 1 6,097, I 21.66%1 I I [ 503, ,931, ,711, % 9,220, % 231, ions and Special P,oJects 1m Laredo Independent School Dis"ict, do solemnly swea, that the above statement 01 collections made by me, and diwibuted the'eol 1m month ot, 2007 A.D. c: rudy\ excell\ newtax\ 2006\ isdmrpt\ delqcoll\ delqjanuar;1j7,i 6

10 31-Jan-07 Summary Delinquent Property Tax Revenues LEVV ONL V School Vear Tax Vear October November Oecember Febuary March April May June July August September Total All , , , , , , ,301,49 61, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,194, , , , , , , , , , , , , ,689, , , , , , , , , , , , , ,688, ~ ~--~ _ Delinquent Property Tax Revenues Compares Collections For of each Year 120,00 100,00 80,00 60,00 40,00 20,00 L ~ Sou"e.,..&do I.S. O. T"" Oillee "<Udy@ e"".k"en\2oo6ty\de"oiij,n07_4y.sum

11 LJ.S.D. SUCCESSOR-IN-INTEREST FOR DELINQUENT TAXES FOR MONTHLY; JANUARY, 2007 FY 2007 COLLECTIONS DISTRIBUTIONS: MAINTENANCE FUND Current Year $ Current Year Taxes $ Delinquent Years $ P & I Current Year $ Refunds ( )$ Delinquent Levy $ Sub-Total: $ P&I Delinquent $ Attorney Fees ( $ $ Refunds $ Total Collections $ Attorney Fees $ Total Maintenance Fund $ Taxes Receivable $ ARB ADJUSTMENTS $ Deferred Revenue $ $ $ $ *****Cornbined P&I discussed & approved by Rosa Maria Torres, Finance Dept. on Total Distribution $ I, Rodolfo Sanchez, Director of Tax Collections and Special Projects for L.I.S.D.-Webb County Education District, do solemnly swear that the above statement of collections made by me, and distributed thereof for MONTHLY; JANUARY, A.D., i~)i)e r/?~~~ Rodolfo Sanchez and correct. Director of Tax Collections and Special Projects

12 L.I.S.D. SUCCESSOR-IN-INTEREST FOR DELINQUENT TAXES FOR Y-T-D; OCT '06 TO JAN '07 FY 2007 COLLECTIONS Current Year $ Delinquent Years $ Refunds ( ) $ Sub-Total: $ Attorney Fees ( $ Total Collections $ DISTRIBUTIONS: MAINTENANCE FUND Current Year Taxes $ 5, P & I Current Year $ Delinquent Levy $ 2, , P&I Delinquent $ 3, $ Refunds $ 6, Attorney Fees $ Total Maintenance Fund $ 6, to Taxes Receivable $ ARB ADJUSTMENTS $ Deferred Revenue $ $2, $ $2, *****CombinedP&I discussed & approved by Rosa Maria Torres, Finance Dept. on Total Distribution $ 6, I, Rodolfo Sanchez, Director of Tax Collections and Special Projects for LI.S.D.-Webb County Education District, do solemnly swear that the above statement of collections made by me, and distributed thereof for YEAR-TO-DATE; OCTOBER '06 TO JANU~Y a~~eto Rodolfo Sanchez '07, is true and correct. Director of Tax Collections and Special Projects