Open topic with navigation

If a property owner applies past the agricultural filing deadline, the owner is responsible for a penalty of ten percent of the difference between the market value and the agricultural land value.  Use the Property Value Detail screen to enter the Late Ag Value amount. ACT adds this penalty to the base levy and stores the amount on the Penalty Detail tab on the Receivable screen as a LTAG penalty. If the penalty is removed later, the penalty amount becomes $0.00. Penalties for all years are displayed on the Penalty Detail screen.

Late timber penalties are calculated the same as late ag penalties. These accounts have a TIM (timber) exemption. A late timber penalty is coded as LTTM.

If the client preference CALCULATE_LEVY_YEAR is set to a prior year, you cannot recalculate levy for the current or future year. You can make the changes on the Account Master screens, but the Save and Calculate button will be disabled. You can use the Save (F10) button but this will not recalculate the levy.

If an account has been written off due to a legal situation such as a judgment or bankruptcy, you will get a warning message if you try to make a levy change on the Account Master screen.

User Entitlements

The following user entitlements must be set for each user who needs access to the Property Value Detail screen. They are part of the Make Value and Levy Account Master Changes and View Only Major Screens tasks.

Users having any job can view the Property Value Detail screen. Changes can be made with the CAD Changes Save and Calc AG Rollback job. See Tasks, Entitlements, and Jobs for more information.

ACT8002: Allow users to view the Account Master screens.

ACT8005: Allows users to view the Receivable screen.

PRIOR_YEAR_BUILD: Allow users to click the Prior Year button.

ACCTM_SAVE_AND_CALC_BUTTON: Allow users to click the Save and Calculate button.

ACCTM_PROPVAL_DETAIL_UPDATE: Allow users to change and insert information on the Property Value Detail tab. This includes the value fields on the Summary tab.

1. From the Main Menu, click the Account Status () button or select Inquiry, then Account Status, or click the Go To drop-down list and select Account Status.  The Account Status screen will appear.
2. If the account has carried over from a previous screen, go to step 3.  
   
   If the Account Number field is blank, enter the account number, press F8, then go to step 3.
   
   If you need to enter a different account number, press F7, key in the new account number, press F8, then go to step 3.

Note: If you don't know your account number, see Locating an Account.

3. On the Account Status screen, note the Gross Value, Base Levy, and Total Due amounts.
4. From the Go To list, select Account Master.  The Account Master Summary screen will appear.
5. If you need to view the summary of an account for a prior year, use the scroll bar on the right side of the screen. A popup will appear just before you get to the last year available if additional years have been archived (moved to a different part of the database to allow faster querying in the main database).
6. If you want to view a year that is not available on the screen, follow the steps below:

1. Click Prior Year(s).  
2. Click Prior Year Rebuild
3. Click Prior Year(s)
4. Using the drop-down list, select the year to view.  The list contains only those years that have been archived. If you want to see another year, key in that year in the year field.
5. Click OK. The Account Master Summary screen will display.

WARNING: If you want to view data for a paid account in a prior year and your tax office has had its paid account data loaded into ACT's archive tables, the property values and jurisdictions for the rebuilt year will be inserted. Please check them for accuracy. Enter any exemptions into either the Account Master Summary or Special Exemptions tabs.  Remember to return to the Account Master Summary screen and press F10 (Save).

For unpaid prior year accounts and paid accounts that haven't been put into the archive tables, zeroes will show in the value fields for the year you rebuild if the client preference POPULATE_EQUAL_VALUES is set to N.  If the preference is set to Y, the property values will be populated with data from the Receivable and Property Value screens.   If no values exist for that year in those screens, $0.00 values will be inserted. Please check the values for accuracy.  Remember to enter any exemptions, then press F10 (Save).  

A Receivable is not created unless it existed in the archive tables or in the regular production tables before doing this Prior Year rebuild.

7. Click the Prop Value Detail tab.  The Property Value Detail screen will appear.
8. If the agricultural property values are not entered correctly, enter them now in the Land and Improvement fields. For timber land, enter the values in teh Timberland Market and Timberland Value fields.
9. For ag accounts, enter the Market Ag Land value if it is not already present.
10. Click the Late Agriculture/Timber Penalty checkbox.  The Ag/Timber Late Filing Value field will populate, with the value displayed dependent on your AG_LATE_VALUE client preference setting.

Note: Late Ag or Late TImber value is usually Market Ag value minus Land value.  ACT 7 has a client preference, AG_LATE_VALUE, that is used to deal with the different ways in which appraisal districts give late ag values. If the appraisal district gives a late ag value that is the difference between Market Ag value and Land value, the client preference should be set to Total. To calculate the receivable levy, take 10% of the late ag value given in the Property Value Detail or Valdtl_CAD screens, then multiply the result times the tax rate and add it to the full calculated levy.

 If the district gives a late ag value that is 10% of the difference between Market Ag value and Land value, the preference should be set to 10% Percent. (Make sure there is no space between '10' and '%'.) This number is multiplied  times the tax rate and added to the full calculated levy.  The calculation of late ag penalty is the same in both cases.

11. Click the Summary tab.
12. Click Save and Calculate Levy.
13. Click OK to the confirmation message.
14. From the Go To list, select Account Status.  The Base Levy will be the sum of the actual new levy and the late ag or timber penalty.  The penalty is the Ag/Timber Late Filing Value times the tax rate for each unit times 10%.
15. From the Go To list, select Receivable. The Exclusion value is the late ag or late timber value.