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HB 1779 Vehicle Property Tax Collection A Priority Goal of the NCACC

HB 1779 Vehicle Property Tax Collection A Priority Goal of the NCACC. W.A. (Pete) Rodda, CAE, RES David Baker, MPA, PPS Dave Duty, NCDOR Travis Isaacs, NCDOR Greg French, Guilford County. Welcome. HB 1779 Project Goals for today’s session. What today is not. Open Environment

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HB 1779 Vehicle Property Tax Collection A Priority Goal of the NCACC

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  1. HB 1779 Vehicle Property Tax CollectionA Priority Goal of the NCACC W.A. (Pete) Rodda, CAE, RES David Baker, MPA, PPS Dave Duty, NCDOR Travis Isaacs, NCDOR Greg French, Guilford County

  2. Welcome HB 1779 Vehicle Property Tax Collection HB 1779 Project Goals for today’s session. What today is not. Open Environment Schedule for today

  3. Schedule HB 1779 Vehicle Property Tax Collection Session 1; 9:00 am to 10:15 am 1779 Project Update Break; 10:15 am to 10:30 am Session 2; 10:30 am to 11:45 am VTS Live Demonstration Lunch Break; 11:45 am to 1:00 pm Session 3; 1:00 pm to 2:15 pm Building a Situs Table Break; 2:15 pm to 2:30 pm Session 4; 2:30 pm to 3:30 pm Treatment of Skipped Months/Unregistered MVs

  4. Project Goals • To improve the citizen’s experience: • Reduce the number of government interactions. • Eliminate the need for delinquent collections. • Reduce/share costs: • Duplicate mailings (postage, materials, handling, and so on) • Increase Efficiency of an Existing Tax • Improved collections and revenues. • Improved compliance. HB 1779 Vehicle Property Tax Collection

  5. New System: “Simultaneous Billing” • In the new system, property taxes willbe included with the “invitation to renew”: • Assessor determines value, SITUS, and taxable status of the vehicle in advance – not in arrears. • File is “delivered” to DMV to prepare the invitations to renew the registration. • Taxes must be paid in order to obtain the registration – no partial payments will be allowed. HB 1779 Vehicle Property Tax Collection

  6. Configuration • STARS is a mainframe system, scheduled for replacement. • RFI has been issued. • Decision was made to take a modular approach. • Vehicle Tax System will be a separate system housed at the NC DOR data center. • DMV maintains responsibility for titles and registrations. • DOR responsible for property tax administration. HB 1779 Vehicle Property Tax Collection

  7. Implementation HB 1779 Vehicle Property Tax Collection • Counties work their first files in the new system in March/April, 2013 • July, 2013 renewals • Combined notices to be in mailboxes no later than June, 1, 2013 • Old system and new system will overlap for four months • Change in due date • Counties will now work two files for 5 months rather than 6!

  8. MV Process Chart HB 1779 Vehicle Property Tax Collection RMV Process Chart_1.xlsx

  9. Statewide Training Opportunities HB 1779 Vehicle Property Tax Collection • Tax Association Meetings • “Road Show” Demos planned for October, 2012 • NCAAO Fall Conference, Thursday November 15, 2012 • Statewide Training Sessions • February 8 through March 8, 2013 • Potential sites include Wilmington, Greenville, Fayetteville, Raleigh, Winston-Salem, Charlotte and Asheville. • Webcasts

  10. Conversion and Testing WHO DATE INTRODUCTORY TESTING SESSION SESSION 3 Pilot Counties 9/17/2012 10/17-18/2012 10/22-26/2012 25 Counties 10/31/2012 11/26/2012 11/26-30/2012 100 Counties 12/21/2012 1/3-4/2013 1/7-25/2013 HB 1779 Vehicle Property Tax Collection

  11. System Demo HB 1779 Vehicle Property Tax Collection

  12. Situs Session HB 1779 Vehicle Property Tax Collection

  13. Addresses in STARS • County Code • County in which the vehicle was last registered • Controls which vehicles will be sent to a given county • Provided by vehicle owner • Residence Address (primary owner) • Where the vehicle owner resides • Provided by vehicle owner • Lessee Address (primary lessee) • Not the address of the owner • Provided by leasing company at the time of transaction or lessee

  14. Addresses in STARS • Mailing Address • Mailing address of the primary owner if different from the residence address • Provided by vehicle owner • One-Time Mailing Address • One –time temporary mailing address • Provided by vehicle owner • Vehicle Location Address • SITUS address of the vehicle if different from the residence address • Controlled by the counties

  15. Addresses in STARS • County Code and Situs Address will be controlled through the VTS • Counties will “send” vehicles to each other by changing the county code in VTS • Process for mass change under development • County code changes will be sent to STARS • Situs address changes will be made in the VTS and sent to STARS

  16. Business Rules • An LPA can effectively change a situs at the request of the vehicle owner • Change in Residence Address • If a Vehicle Location Address (situs) is present, a change in Residence Address will NOT trigger a change in situs • LPA must send the owner to the county • If no Vehicle Location Address (situs) is present, a change in the Residence Address triggers a recalculation of the taxes in the VTS

  17. VTS Situs Validation Process

  18. SITUS Repository in VTS • County Address ID • Three Components • Numeric, limited to 10 characters • Effective Date (MMDDYYYY) • End Date (MMDDYYYY) • Street Number (maximum 6 characters) • Prefix (N, NW, W, SW, S, SE, E, NE) • Street Name (maximum 30 characters) • Street Type (mostly 2 to 4 characters)

  19. SITUS Repository in VTS • Suffix (N, NW, W, SW, S, SE, E, NE) • City • State • Zip (5 characters) • Parcel Number (PIN for address points) • Tax District Type (County, City, Fire, Special) • Parcel Number

  20. Address Ranges in VTS • Street Range From • Street Range To • Parity (Even, Odd, Mixed, Unknown) • “Break” on tax districts

  21. Tax Jurisdictions • The VTS does not support traditional townships • Typically taxes are not levied for townships • Hierarchy • County, City, Police, Fire, Special

  22. Address Sources • DMV Data • Tax Listings • GIS • Street Centerlines • Planning Department • 911 files • 3rd party addressing • QAS, Peachtree Data, etc.

  23. Address “Dump”

  24. HB 1779 Vehicle Property Tax Collection

  25. Vehicles not Handled by VTS HB 1779 Vehicle Property Tax Collection (1)    Motor vehicles exempt from registration pursuant to G.S. 20‑51. (2)  Manufactured homes, mobile classrooms, and mobile offices. (3)  Semitrailers or trailers registered on a multiyear basis. (4)  Motor vehicles owned or leased by a public service company and appraised under G.S. 105‑335. (5)  Repealed by Session Laws 2000, c. 140, s. 75(a), effective July 1, 2000.

  26. Vehicles not Handled by VTS HB 1779 Vehicle Property Tax Collection (6)  Motor vehicles registered under the International Registration Plan. (7)  Motor vehicles issued permanent registration plates under G.S. 20‑84. (8)  Self‑propelled property‑carrying vehicles issued three‑month registration plates at the farmer rate under G.S. 20-88.

  27. Exemptions and Exclusions HB 1779 Vehicle Property Tax Collection County codes the vehicle as such within the VTS and the notice only has the registration fee on it. Application for exemption must be filed within 30 days of the due date. DMV or LPA can not exempt a vehicle.

  28. Renewals HB 1779 Vehicle Property Tax Collection Will be handle the same way as today. Assessor will situs, appraise, assess the vehicles in the VTS. The VTS will send the amount of taxes due to STARS. DMV will mail and collect. Due date is the 15th of the month. Appeal – Value appeal must be made with 30 days of due date.

  29. New Registration HB 1779 Vehicle Property Tax Collection Real time Sales price used as the value if it is a dealer sale. This will help with trailers, RV and special vehicles.

  30. Issues – Limit Registration PlateLRP • Buyer can choose to get a limited registration. • Plate will be marked with a “T” rather than a year. Good for the month plus 2 more months. • March purchase - good till May 31. • Buyer will be sent a combined notice 15 days after registration and title work is submitted. • When tax is paid, buyer will get the full year registration. (A year sticker to place over “T”)

  31. Leg. Changes HB 1779 Vehicle Property Tax Collection SB 826 Minimal tax bills 105-321(f) Appeals/Exemption 105-330.2 and 105-330.3(b) Interest – 105-330.4 – ¾% interest starts the second month after the due date. Collection remedies still in place for any taxes bill under the current/old system.

  32. Unregisterd vehicles105-330.3(a1) HB 1779 Vehicle Property Tax Collection Stops double taxation. Allows vehicles to be billed for missing months. Bill as unregistered in county system. Spreadheet: E:\Unregistered vehicle bills.xlsx

  33. Appeals and Refunds HB 1779 Vehicle Property Tax Collection Appeals – must be made with 30 days of due date. If before payment, STARS system will recalculate the amount of taxes due. If after payment VTS system will calculate the amount of refund due.

  34. Questions? HB 1779 Vehicle Property Tax Collection

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