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Property Tax Managers’ Sub-Committee. Synopsis Of Property Tax Manual Changes for 2011-12. Property Tax Managers’ Sub-Committee. Chapter A-2 – Historical Background Format and Wording Changes Chapter B-2 – Direct Changes Entire chapter reorganized & restructured
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Property Tax Managers’ Sub-Committee Synopsis Of Property Tax Manual Changesfor 2011-12
Property Tax Managers’ Sub-Committee • Chapter A-2 – Historical Background • Format and Wording Changes • Chapter B-2 – Direct Changes • Entire chapter reorganized & restructured • “special assessments” changed to “direct charges” • Certain direct charges not allowed due to change in ownership or lien for value
Property Tax Managers’ Sub-Committee • Chapter B-5 – Ptax Extension • Added wording about prior year secured rate being used for the unsecured extension • “special assessments” changed to “direct charges” • Chapter B-9 – Direct Charges • Updated references for AB1350
Property Tax Managers’ Sub-Committee • Chapter C-1 – Matrix for Apport. Of Taxes • Added exception to 10% delinquent penalty for Mello Roos • AB902 changed Tax Collector fee for tax sales • Chapter C-2 – Teeter/Alternative Method • “alternate” to “alternative” • Listed original five Teeter counties
Property Tax Managers’ Sub-Committee • Chapter C-3, Pt. 8 – Homeowner Exp. • Changed filing date for HOPTR • Clarified payment disbursement dates • Chapter C-5 Pt. 2 – Ptax Admin Cost • “special assessments” changed to “direct charges” • AB902 changed Tax Collector fee for tax sales
Property Tax Managers’ Sub-Committee • Chapter C-7, Pt. 5 – Escape Assessments • Added code reference • Clarified secured vs. unsecured • Edited wording for 4 year pay plan • Chapter C-7 Pt. 6 – Cancellations • Added code reference • Clarification on property acquired by public entity
Property Tax Managers’ Sub-Committee • Chapter C-8 – Secured Property Tax Sales • AB902 changed Tax Collector fee • Chapter D-2 (added) – Boundary Exchange • Chapter F-1 – Ptax Calendar • Changed the filing date for HOPTR Claim
Property Tax Managers’ Sub-Committee • Chapter F-6 – State Report • Changed filing date for HOPTR claim • Clarified HOPTR claim disbursement dates
Property Tax Managers’ Sub-Committee • Guideline 1(a) – County Ptax Admin Costs • Changed wording (pg.3) for tax defaulted land sale fees under Offsetting Revenue – AB902 • Guideline 1(b, c) – County Ptax Admin Cos • Changed wording (pg.3, 4) for tax defaulted land sale fees under Offsetting Revenue – AB902
Property Tax Managers’ Sub-Committee • Guideline 4(b) – 1993-94 Ptax Shift • Changed wording (pg.27) for tax defaulted land sale fees under Offsetting Revenue – AB902
Property Tax Managers’ Sub-Committee • TABLE OF CONTENTS • B-2 replaced “Special Assessments” with “Direct Charges” • C-2 Changed “Alternate” to “Alternative” • C-7, Pt. 9 replaced “Special Assessments” with “Direct Charges” • Added D-2, Pt 6 Boundary Exchange between Counties