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The table below assumes that the due date for accounts is February 1, the 33.07 date is 7/1, and the collection fee for the tax unit(s) is 20%.  

Interest accrues at the rate of 1% per month beginning the month of the due date. (Section 33.01)

Client Preferences:

CHARGE_6PCT_PENALTY_AFTER_JULY: A penalty of 12% is always assessed in July of the original tax year + 1.  This client preference should be set to Y to assess penalty starting at 6%, with a maximum of 12% for accounts having a delinquency date in August or later of that same year + 1. This should be set to N to continue charging 12% penalty for delinquency dates after July. Penalty percentages cannot decrease from month to month. This preference should be ignored for omitted accounts and accounts having ag rollbacks.

CHARGE_6PCT_PENALTY_PRIOR_YEARS: If an account has a delinquency date of July 1 of the original tax year + 1 for prior year taxes and this client preference  is set to Y, then penalty starts at 6% instead of 12%. If this preference is set to N (which is the default), then 12% penalty is charged on July 1.

WEEKEND_LOGIC_FOR_PANDI: If set to N, penalty and interest will always increase on the first day of the month. If this is set to Y, penalty and interest will not increase until the second business day of the new month if the last day of the month is on a Saturday or Sunday. This applies to current and prior year delinquent amounts. When taking a payment, the receipt date of the deposit will observe this rule also; if, for example, March 31 is on a Sunday and this preference is set to Y, additional penalty and interest will not be added to accounts until April 2, a Tuesday. Payments with a receipt date of April 1 will be charged penalty and interest as if it were still March. The default setting is N.

WEEKEND_LOGIC_PANDI_HOLIDAYS: If WEEKEND_LOGIC_FOR_PANDI is set to Y, this preference is also considered. Enter one or more dates (mm/dd/yyyy, separated by comma but with no spaces) that correspond to the day following a Monday holiday and that holiday follows a month that ended on a weekend. Labor Day is such a holiday; to increase penalty and interest on Wednesday (allowing Tuesday for 'end of month' payments, you should enter Tuesday's date (you can think of it as holiday + 1 day). For 2014, that is 09/02/2014. To not extend the penalty and interest increase to Wednesday, set this preference to N.

IGNORE_DUE_DATES_QP_DP: Set to Y to charge 6% penalty regardless of due dates for quarter and disaster accounts. Set to N (the default) to charge 6% penaly only of the due dates are 4/1, 6/1, or 8/1.

SUPP_PRESET_ATTY_DATES: Set to Y to set and adjust attorney dates during the appraisal district file load process. Set to N (the default) to leave attorney dates unchanged. If set to Y, the following rules are followed:

33.11 or 33.08? For personal property accounts that have jurisdictions accepting 33.11 penalties and a delinquency date before 4/1/[tax year + 1], the 33.11 date for the current year only will be set to the date entered on the Tax Unit Maintenance screen. Only the units accepting 33.11 penalties should be changed to this date. If the same accounts have a delinquency date after 4/1, a 33.08 date will be set to be one month after the delinquency date.

For delinquent prior years on accounts with the same 33.11 jurisdictions, the 33.08 date is set to be one month after the delinquency date for these years regardless of when the delinquency date is.

33.07 or 33.08? For non-personal property accounts and for jurisdictions on personal property accounts that do not accept 33.11 penalties, where the delinquency date is before 5/1/[tax year + 1], the 33.07 date is set to 7/1/[tax year + 1]. If the same types of accounts have a delinquency date after 5/1, a 33.08 date will be set to be one month after the delinquency date.

For delinquent prior years or for current year accounts whose delinquency date is after 5/1, a 33.08 date will be set to be one month after the delinquency date.

For accounts having active lawsuits in the prior year that are delinquent for the current year, 33.48 dates should be set for accounts having a due date between February 1 and June 30.  These accounts can then be assessed 15% attorney fees between February 1 and June 30. Prior year lawsuits must have been rolled forward to the current year delinquent status screen for this calculation to occur. If a 33.07 or 33.08 date is before the delinquency date and a receipt date is after the delinquency date, attorney fees will not be charged.

Business personal property accounts (Section 33.11) may have attorney fees assessed 60 days after February 1 (or April 2).  The 33.07 date should be set to April 2 for these accounts.

Exceptions to these calculations exist for deferred accounts, omitted properties, litigated interest accounts, and quarter pay and half pay accounts. Additional penalties can be assessed for late agriculture applications, late freeport accounts, substantial error accounts (25.25d), and rendition penalty accounts.  Payment agreements have the option of including current year attorney fees. Quarter pay accounts will be charged 6% penalty if they have a Q in the Split Payment field in the Account Detail screen and the as of date is after the due date on the account.

Accounts may be charged 33.48 fees between February 1 and June 30 if they have a lawsuit in the prior year and the current year is delinquent.  For each unit that charges 33.48 fees, the 33.48% field in the Attorney tab of the Tax Unit Maintenance screens must be set to the correct percentage (normally 15%). If the delinquency date changes as a result of appraisal district file processing, the 33.48 date will change to match the new delinquency date. This affects all years.

Accounts can be charged 20% attorney fees even if the attorney fee percentage for a particular unit is set to 15% in case where the pandi_flag in the Receivable table is set to 'L'.  This must be done by ACT personnel.

If an account has 33.48, 33.07 and 33.08 dates set, the 33.08 date takes precedence in the calculations.  If the 33.48 date is set and it is after 2/1/yyyy but before either the 33.07 or the 33.08 date for that year, the 33.48 percentage (15%) is charged.

Attorney fees can be charged on receivables that have a 'Z' in the Omitted Property field if the payment is taken after the 33.07 date.

For Philadelphia accounts only, the maximum penalty is 7% and is assessed at 1% per month for due dates between 2/1 of tax year+1 and 8/31 of tax year+1. If the due date is after 8/31, no penalty is assessed. If the As of Date on the Account Status screen is before the due date, no penalty is assessed. Attorney fees are 18% for prior years (at least three years old) and 12% for current year. Attorney dates are set to January 1 of the tax year. Also, for 1996 Philadelphia Securitization accounts where penalty is assessed, an additional 2% interest is also charged in addition to the normal interest, which is 9% annually (.75% per month) stored in unit 5301. Accounts that have a Z in the Penalty Control field on the Receivable screen may be charged attorney fees based on the 33.07 date, regardless of the due date and even if penalty and interest are not accruing.

If the Penalty Control flag on the Receivable screen is set to B and attorney fees are not yet due on an account, for the current year, 15% attorney fees are charged. This calculated amount is entered as an attorney fee and is also subtracted from the normal penalty and interest that would be assessed; in this case the penalty amount may result in a negative amount. Amounts added to normal tax levy, for ex., 25.25d, are included in the calculation. This should apply to Dallas County only.

When a tax unit has a Unit Type of PIDA, no penalty is charged (except for McLennan County), but the normal interest and attorney fee percentages are assessed:

 When a tax unit has a Unit Type of PIDB, 3% penalty per year is charged, which is assessed the first month the account is delinquent. Interest accrues at the rate of 2% per month, for a maximum per year of 12%.