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Partial and prorated exemptions can be estimated in the Levy What If screen.  Click here to see information on how these exemptions are calculated, what the tax code says about them.  Sample scenarios are given at the end of this page.  

Prorated exemptions can be considered those for which the entire account is being exempted for a certain number of days in a year; these will be called Whole takings.  A partial exemption is considered one for which only part of an account is being exempted for a certain number of days; these will be called Partial takings.

These prorated calculations do not include amounts due for years greater than the year in the CURR_YEAR preference.

To add a partial exemption for a current or prior year to the ACT 7 system, see Adding Partial Exemptions.

To estimate exemptions for the current year, see Estimating Current Year Partial (Prorated) Exemptions.

For information about "what if" calculations for standard exemptions, see Estimating Levy Changes.

User Entitlements

The following user entitlements are part of the CAD SAVE CALC AG ROLLBACK JOB task, which is part of every job. See Tasks, Entitlements, and Jobs for more information.

ACT80022: Allows users to use the Levy What If screen.

ACT80022_PRORATION: Allow users to use the Proration tab on the Levy What If screen.

Client Preferences:

PRORATION_NOTICE_ADDRESS: Enter the street address for pro-ration notices.

PRORATION_NOTICE_CITY_ST_ZIP:  Enter the city, state and zip code for pro-ration notices.

COUNTY_CODES_PRORATE_COUNT_365: Enter the county code(s) that use a 365 day calculation for pro-rations even for leap years. If it is a leap year and the preference is either expired or does not contain the county code for the account, the program will use a 366 day calculation.

1. From the Main Menu, select Inquiry, then Levy What If.  The Levy What If 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. If you want to see prorations that you have saved previously, click the Proration tab. You can then use the scroll bar at the top right of the screen to see the existing prorations for the account.

 If you want to save a new proration and print a proration statement, click Copy Data to Proration.  The Proration screen will appear.

4. The Year default to the next tax year.  For the purposes of this screen, you should not need to change this.
5. In the 26.11/26.111 section, select 26.11 if the government is acquiring the exempted property.  Select 26.111 if a charitable organization is acquiring the property.
6. In the Taking Type section, select either Proration or Condemnation (governmental seizure for eminent domain purposes).
7. Enter the Taxable Begin Date and Taxable End Date fields. The Taxable Begin Date defaults to January 1st of the year you entered.  Change this to the beginning taxable day if the End Date is 12/31/yyyy.  Press tab to calculate the Days Exempt.
8. If you are estimating a Partial rather than a Whole taking, click the Partial checkbox.
9. If you are estimating a Partial taking, enter the Land and Improvement values in the Partial Values section.  For example, if the full account is valued at $100,000, and the account is going to be split, with 10% of the account being exempt and 90% remaining taxable for the full year, enter the value of that 10% portion, or $10,000.

If you are estimating a Whole taking, you do not need to enter values.

10. The Status field can be used by each tax office to store their own internal codes.  ACT does not keep track of  the codes entered in this field.
11. Click Calculate Proration. The original and prorated levy amounts appear in the fields at the bottom of the screen.
12. Click Save Proration.  A popup message will appear that gives the full and prorated (or partial) levies.  Click Yes to save the information.  The Prorated Value by Taxunit fields will be populated with data.
13. If you want to print to display the statement as a .pdf on your monitor before printing it (or saving it), click PDF Only.
14. Click Print Proration Notice to print a statement either directly to a printer or as a .pdf file on your monitor.

Once proration information is saved on this screen and a proration statement is sent, the tax office cannot bill the taxpayer for additional taxes owed, even if the taxable value of the account increases on the next year's certified load.

The Daily Accrual field provides the amount of levy increase that would accrue per day if, for example, a title company delayed a property closing, thus extending the taxable exempt date.

Sample Whole Taking:

Property Value of the account is $74,300 (land = 10,200, improvement = 64,100)

Account has no exemptions or exclusions

Taxable Begin Date = 1/1/2005

Taxable End Date = 2/28/2005

Days Exempt = 306

Tax Rate for unit 1 (the only unit) is 1.79

Click Save Proration.  The prorated levy is calculated to be $214.98.  (59 taxable days / 365 x 74300 = 12010 (the taxable value); 12010 x.0179 = 214.98

On the proration statement: Prorated total value = 12,010 (the taxable value for 59 days)

Sample Partial Taking:

Property Value of the account is $74,300

Account has no exemptions or exclusions

Taxable Begin Date = 1/1/2005

Taxable End Date = 2/28/2005

Days Exempt = 306

Tax Rate for unit 1 (the only unit) is 1.79

Click the Partial checkbox

Enter the Partial Values. in this example, they are 50% of the full values - land = 5,100, improvement = 32,050, total = 37,150

Click Save Proration. The partial prorated levy is 107.49 (59 taxable days/365 x 37,150 = 6005 (the prorated taxable value); 6005 x.0179 = 107.48.