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Levies for the homesite portion of an entity's taxes can be frozen for taxpayers who are over 65 or disabled.  Eligible entities include school districts and, if approved by voters, cities, counties, and college districts.  If improvements are subsequently made during the year, additional taxes will be assessed that year on the new improvement portion of the property value. The frozen levy amount will change to include those additional taxes. The freeze year on the account changes to the year of these new improvements.

Tax units that accept frozen levies must have the Grant Tax Ceiling box checked on the Tax Unit Maintenance screen.

Exemptions that qualify for freezes are O65, DRH, PRH, S65, S55, P65, P55, POV, PAH, APS, IAP, IPA, IRE, and, for Harris County Tax Office only, PRO. In addition, the Harris County Appraisal District recognizes apportioned partial disability (APD) and apportioned partial over 65 (APO) exemptions as being eligible for freezes. These must be accompanied by an apportioned partial residential homestead (APR) exemption.

SRH exemptions are eligible for the unit types entered in the client preference SRH_FREEZE_UNIT_TYPE (whose default is SCHOOL,CITY,COUNTY,COLLEGE). For Dallas County, SRH exemptions have no exemption amounts, but retain the frozen levy.

Freezes are normally added or modified via certified or supplement/correction loads but they can also be added through the Account Master screen.  For more information on manual additions, see Adding Frozen Levies. For information on manual deletions, see Removing Frozen Levies.

For 2015 school district accounts having a HOM exemption, freezes will be compressed by multiplying 10,000 (the difference between homestead exemptions of $25,000 and $15,000) times the tax rate/100, then subtracting that value from the 2014 frozen levy amount.

For information on ported freezes, see Transferring a Frozen Levy.  (A view only screen called Frozen Amounts is available on the Go To list; you can view the freezes in ascending year or descending year order by clicking a button called Year Descending/Year Ascending.)

Note: New improvement values are not provided in the certified roll files of some appraisal districts. For tax offices being serviced by these districts, the values may be supplemented on after the certified file has been loaded into production. See the FREEZE_CALC_METHOD preference for more information.

If you make levy changes on the Account Master screens that affect the freeze levy, note that you must manually change the frozen levy unless the client preference CALCULATE_FREEZE_ONLINE is set to Y. If you make any changes in the Frozen Amount CAD screen, your operator ID and the date of the change will be copied over to the production tables when the data is applied there.

Accounts are considered to be part of a certified load if there are no receivable records for them in the same year.   

If changes to freezes are made through a supplement/correction load, an S will be entered in the Calculation Type in the Frozen Amount scree neven if it was set to U in the prior year.  If a user makes a manual change on this screen and the client preference KEEP_FREEZE_CALCTYPE_S is set to N, a U will be entered when the Save & Calculate Levy is done.  If this preference is set to Y and Save & Calculate Levy is clicked, the Calculation Type will be set to S instead of U. ACT recommends that this preference be set to N.

A 'U' CANNOT be changed back to an S for that roll year in the Frozen Amount screen unless the user entitlement OVERRIDE_FREEZE_CALCTYPE is granted for that user. ACT recommends that this be unchecked for each user.

If a freeze change comes through on a correction load after a U has been created, the frozen levy will not change when the supplement/correction processes are run; it must be changed manually.

A Calc Type of N in the Frozen Amount screen is used to indicate that the freeze is new for reasons other than having new improvement value. For 2007 this meant that a freeze compression had been done; for 2008 it indicates a new freeze that should not be compressed. The freeze calculation programs treat N the same way they treat an S.

If an O65 or DRH exemption is removed on a supplement/correction file for an account having a frozen levy, the frozen levy's Expire Date will be set in the CAD tables to the date the file was processed in the CAD tables. The frozen levy on that account, year, and unit will be ignored when the receivable levy is calculated in the CAD tables. Similarly, if a frozen levy is expired in the real tables, it will not be used for comparison purposes in the CAD tables.

If the client preference CEILING_FRWRD_ON_NAME_CHANGES is set to Y, the Ceiling Owner name in the Frozen Amount screen does not change even if a certified owner name change was done during the year (or prior year, if a certified load). When certified rolls are loaded, the freeze program compares the Ceiling Owner of the prior year to the owner in the Owner_CAD screen to determine whether a name change is being made.

The Ceiling Control option given in the Jurisdiction CAD Relation screen is used to determine if the frozen amount program will calculate freezes or use the amounts on the files. Each jurisdiction must be set to ACT (ACT calculates the freezes for this county's appraisal district), CAD (the appraisal district for this county provides ACT with the freeze amounts) , or None (no freezes are given for this unit). (The Harris County Tax Office does not use this option; instead, it uses the Grant Ceiling checkbox on the main Tax Unit Maintenance screen to determine if a unit gives freezes and then calculates the freeze.)

If the client preference OWNER_EXEMPTION_EFFECTIVE_DATE is set to OWNER and a name change is done after January 1, the owner effective date would be set to something other than January 1 of the tax year. The frozen levy remains the same for the remainder of that year (for ex., 2009). The following year (for ex., 2010), the old frozen levy will roll forward if the preference CEILING_FRWRD_ON_NAME_CHANGES is set to Y. If the ceiling forward preference is set to N, a new freeze is created and the owner changes on the frozen amount record. The next year (for ex, 2011), a brand-new freeze is set for the new owner.

When calculating frozen levy on accounts that have an annexed tax unit, the value of the freeze for the tax unit that had a freeze in the prior year is brought forward to the unit that now holds the freeze. in this scenario, the prior year unit is no longer on the account. This applies to Harris County only at this time.

Compressed Freezes for School Districts for Tax Year 2019 and beyond (per 2023 SB2 legislation):

The compression rate is calculated as the Maximum Compressed Rate (MCR) from the selected year subtracted from the M&O rate in the prior year. The compression rate and the MCR are shown on the Tax Unit Maintenance screen. In cases where the compressed ceiling is greater than the actual ceiling, ACT uses the actual ceiling instead of the compressed ceiling.

There is never a compressed ceiling for an account’s first freeze year. All compressed ceilings will appear on the account’s second freeze year. The compression calculations are based on the frozen levy from the first year of the freeze. However, if the initial freeze year is 2018 or earlier, the frozen amount for 2018 is used in the compression calculations. New improvement levy is still added to the compressed levy.

The Frozen Amount tab on the Account Master screen displays the 2023 SB2 compressed freeze amount and the virtual freeze amounts and account owner. Virtual amounts are the frozen levy as it would be without the compression calculation. Clicking the Display Compression Calculation button brings up a popup window that shows the calculation formulas and amounts. You can scroll down to see different tax years; you can also click Print to print this data for all years that it is available (from 2019 forward).

User Entitlements

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

Users having any job can view the Frozen Amount screen. Changes can be made with the CAD Changes Save and Calc AG Rollback and CAD Wizard jobs, although the latter job only allows changes to be made in the CAD tables. See Tasks, Entitlements, and Jobs for more information.

ACT8002: Allow users to view the Account Master screens.

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_FROZEN_AMOUNTS_UPDATE: Allow users to change and insert information on the Frozen Amounts screen.

OVERRIDE_FREEZE_CALCTYPE: Check this to allow users to manually change the Calculation Type on the Frozen Amount screen. Uncheck this to prevent users from changing the Calculation Type, in which case this field will be grayed out on the screen. ACT recommends that this be unchecked for each user.

ACCTM_UPDATE_OWNER_EFF_DATE: Allows users to update the Owner Effective Date field only if the OWNER_EXEMPTION_EFFECTIVE DATE is set to OWNER.

ACCTM_PART_OWN_FRZ_COMP_UPDATE: Update the Partial Owner Frozen Compression field on the Account Master Frozen Amounts tab

ACCTM_UPDATE_SB2_12_ON_FRZ_TAB: Update the SB2 SB!2 fields on the Account Master Frozen Amounts tab

ACCTM_VIEW_SB2_12_ON_FRZ_TAB: View the SB2 SB!2 fields on the Account Master Frozen Amounts tab

Client Preferences

NI_LOCAL_PCT:  Obsolete as of January 2008.

COMPARE_CEILING: Set the preference to Y to allow the system to compare the calculated levy between the first and second years an account is eligible for a freeze if the first year of eligibility has no HOM exemption and the second year does have that exemption; the frozen levy will be set to the lowest of the two levies. Set the preference to N to always have the freeze year and levy set to what is on the account the first year of the O65 or DRH (if the qualifying exemption changes, however, the exemption CEILING_FRWRD_ON_EXCODE_CHANGESis applied; see the table below). Set this to D if you always do a compare between the first and second years of a freeze even if an HOM exemption is present the first year.

CALCULATE_LEVY_YEAR: If this 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.

CEILING_FROM_CAD: Enter Y to have the frozen levy amounts put in the CAD tables with a year calculated as current year + 2. This is used when certified rolls are loaded in order to do comparisons. Enter N to have the frozen levies loaded with a year of current year + 1 in the CAD tables. The default is N.

CEILING_WITH_HOMESTEAD: Enter Y to allow frozen levies only if the account has a homestead exemption. Enter N to allow freezes if the account has either an O65 or DRH.

CEILING_FRWRD_ON_EXCODE_CHANGE: Set this preference to Y to continue the freeze on accounts where a freeze exists in the current year and the exemptions have changed for the new year. The owner is the same for both years.  Set to N to create a new freeze if the exemptions have changed for the new year, even if the change is just from O65 to S65, for ex.

CEILING_FRWRD_ON_NAME_CHANGES: Set to Y to continue the freeze on accounts where a freeze exists in the current year and a name change  has occurred for the new year.  This name change may be as simple as adding a middle initial. Note that the ceiling owner's name is not changed by the system when a freeze is rolled forward; you should change it manually if needed. Set to N to create a new freeze if the name changes even if the exemptions have not changed for the new year. If this is set to N and the exemptions have been removed for the new year, the freeze is also removed.

FREEZE_ADJ_LOCAL_PCT: Obsolete as of January 2008

OWNER_EXEMPTION_EFFECTIVE DATE (used to be USE_OWNER_DATE):Enter OWNER to use the owner effective year as the primary criteria for determining whether a name change has occurred when comparing the production to the CAD tables.  (For HCAD files, the Owner Exists flag must also either be set to N or be left blank for a the owner effective year to change on a name change. This flag can be seen in the HCAD File Inquiry Screen. If this flag is set to Y, the owner effective year will not be changed; a new deed was not issued on the property, perhaps because the change was a correction to an existing name or a change to a surviving spouse.) The Owner Effective Date on the Owner Detail tab of Account Master can be changed when a Save and Calculate Levy is done only if the user has been granted the ACCTM_UPDATE_OWNER_EFF_DATE entitlement.

Enter EXEMPTION to use the begin date of the qualifying exemption to determine if a new freeze should be entered. If this is set to EXEMPTION, the Start Date for HOM, O65 and DRH exemptions is required. These dates are also stored in the Qualifying Exemption Date on the Owner Detail screen. If the date is after 1/1/yyyy--partial exemption codes will be used (PRH instead of DRH, P65 instead of O65 and--though not considered for freezes, PAH instead of HOM). The Allocation factor on the Special Exemptions screen also will be adjusted.

Expire this preference to allow the program to look for changes in the certified owner name when setting new freezes.

If the OWNER_EXEMPTION_EFFECTIVE_DATE preference is set to OWNER or is expired and the CALCULATE_FREEZE_ONLINE preference is set to Y, freezes without qualifying exemptions will be expired in the Frozen Amount tab when the exemption is removed on the Account Master screen. The expiration should take effect when the next roll year is loaded.

USE_PREV_HOM_IN_CEILING: If OWNER_EXEMPTION_EFFECTIVE_DATE is set to OWNER and this is set to Y, the frozen levy calculation for the year of ownership change (the first year of the ceiling compare - see above) will use the previous owner's HOM exemption if the previous owner only had an HOM exemption. In this case, the freeze year is always set to the first year of the freeze even if the ceiling compare process determines the second year levy is the actual frozen levy. The virtual frozen levy is set to the first year calculation, as is the virtual frozen year. Set to N if in the same situation, the previous owner's HOM exemption should not be used in calculating the first year of the ceiling.

HOMESTEAD_CAP: Homestead exemptions are calculated on and subtracted from capped value instead of gross value. Set to Y (yes) or N (no).

CAP_WITHOUT_HOMESTEAD: Set toY to allow a capped exclusion to be calculated even if the account has no homestead exemption. Set toN to require the homestead exemption. If set to N, a CAP exemption will still appear as a special exemption, but the amount will not be considered when calculating levy.  This is needed to balance to the appraisal district.

KEEP_FREEZE_CALCTYPE_S: EnterY to allow the Calc Type on the Frozen Amount screen to remain the same when changes are made on that screen manually for that tax year. EnterN to have the Calc Type change from 'S' to 'U (user)' in this case. The default and ACT-recommended setting is N.  If the frozen levy is changed manually a '-U' is added to the end of the Operator ID on the Frozen Amount screen. Regardless of the setting of this preference, if a 'U' exists for the prior year, the next year's frozen levy record will be set with an 'S' when loaded into the CAD tables via an appraisal district file.

APPR_DIST_SPLIT_NEW_IMPR: Set toN(the default) to prevent new improvement value from being split between qualifying and non-qualifying values. Tax offices that process Harris County Appraisal District files may set this toY to allow this split when the homestead percentage is less than 100%. In these cases, the homestead percentage is multiplied times the new improvement value to determine the homesite new improvement value. The remainder of the new improvement value is put in the non-qualifying new improvement value in the Property Value and Apport tables.

SRH_FREEZE_UNIT_TYPE: Enter the unit types from the Tax Unit Maintenance screen for which freezes can be given on SRH (surviving disable spouse) exemptions. The default is SCHOOL,CITY,COUNTY,COLLEGE. On the Frozen Amount screen, SRH will appear in the drop-down list for units having one of these types. Some tax offices may not want to include School in this preference listing.  If the preference is expired, the exemption is not listed.

FRZ_RESET_NO_HOM_CNTY_CODES: If the OWNER_EXEMPTION_EFFECTIVE DATE preference is set to OWNER, enter the county code(s) for the counties that require a new freeze to be created if an ownership change occurs and the homestead exemption is removed (if the CEILING_WITH_HOMESTEAD preference is set to N). The scenario driving this change is that if the appraisal district determines the property (which had an existing freeze for a prior owner) was vacant on 1/1/yyyy, a homestead cannot be granted to the property owner (not all appraisal districts interpret this scenario the same way). If FRZ_RESET_NO_HOM_CNTY_CODE is expired, it will be ignored, and, depending on how other preferences are set, a freeze could be carried forward on ownership changes where the homestead exemption is also removed. If the CEILING_WITH_HOMESTEAD preference is set to Y, and the homestead exemption is removed, the freeze will be removed. (CEILING_WITH_HOMESTEAD is considered no matter what the USE_OWNER_DATE is set to.)

COUNTY_CODES_NO_UPDATE_PORT: If expired (the default), allow ported freezes to be updated for all counties when processing appraisal district files. Otherwise, enter the county codes (separated by comma) for counties not wanting ported freezes to be updated as a result of an appraisal district load.

TA_FREEZ_USE_0_AND_100_PORTPCT: Set to Y to set True Automation ported freezes to $0.00 if the freeze transfer percentage in the file is '0' and set freezes to full calculated amount if the transfer percentage in the file is '100'. Set the preference to N to ignore percentages of 0 and 100 and treat the accounts as normal frozen accounts.

CALCULATE_FREEZE_ONLINE: Set to Y to calculate frozen levy when pressing Save and Calculate Levy. Set to N to not do this, in which case frozen levies must be set on the Frozen Amount tab of Account Master.

SHOW_UNDIVIDED_INTERESTED_FREEZE: Set to Y to show the Partial Owner Frozen Levy field on the Frozen Amount screen. Set to N to hide this field. The field will be used to store frozen levy amounts for owners having less than 100% ownership.

SHOW_SB2_SB12_ON_FRZ_AMT_TAB: Show the SB2 and SB12 fields on the Frozen Amount tab

AFTER_COMPRESSED_VAL_END_YR: Enter the last tax year for which the Display Compression Calculation button will be displayed on this screen.

FREEZE_CALC_METHOD: Set to APPRAISED to use appraised homesite value when calculating freezes. Set to TAXABLE to use taxable homesite value (appraised minus exemptions) for freeze calculations. This affects freezes with new improvement.

If the FREEZE_CALC_METHOD preference is set to APPRAISED, ACT calculates the new improvement value x the tax rate and adds that to last year's frozen levy to get the new year's frozen levy (New Improvement Amount x Rate/100 = New Improvement Levy + Existing Freeze = New Frozen Amount).

If the preference is set to TAXABLE, ACT takes the difference between the full calculated levy including the new improvement value and the full calculated levy for the same year if no new improvement were included. We then add that value to last year's frozen levy. When set to TAXABLE, we do take the homestead local option percentage into consideration.  (Full Calculated Homesite Levy with New Improvement - Full Calculated Homesite Levy without New Improvement = New Improvement Levy + Existing Freeze = New Frozen Amount).

APPRAISED Example: Account has, for tax unit 1 (a county) in the new tax year, an appraised homesite value of 187280 that includes new improvement of 20,000. Unit 1 has a .20% homestead local option exemption and an O65 of $100,000.  The account has an existing prior year freeze of 100.00 for that unit. Using the above calculation, the new frozen amount is 20,000 x .403101/100 = 80.62 + 100.00 = 180.62.

TAXABLE Example:  Account has, for tax unit 1 in the new tax year, an appraised homesite value of 187280 that includes new improvement of 20,000. The account has an existing prior year freeze of 100.00 for a county unit. Unit 1 has a 20% homestead local option exemption and an O65 of $100,000.  After the exemption values have been applied, the taxable value is 48,244. The  levy is 48,244 x.403101/100 = 200.84. Now take the 167280, which is the appraised amount without the new improvement value. After the exemption values have been applied, the taxable value is 33,824.  The levy is 33,824 x.403101/100 = 136.34. The difference between the two levies is 200.84 - 136.34 = 64.50. The new frozen amount is 64.50 + 100.00 = 164.50.

Frozen levies are carried forward from year to year during the certified load process if there is a freeze in both the current tax year and the next year (the year being loaded).  However, several conditions may exist that can cause ACT to recalculate or remove the freeze.  These are discussed below.

(Harris County 2011 note about its hierarchy of frozen levy client preferences: (1) When changing from an O65 or DRH to a surviving spouse exemption, the prior freeze is always carried forward. (2) If the CEILING_WITH_HOMESTEAD preference is set to Y, this takes precedence over other settings (except surviving spouses). (3) If USE_OWNER_DATE is set to Y and the effective date changes, the freeze is reset, regardless of other preference settings (with the exception of the first two scenarios above).

Examples:

For all cases in the table below, assume that the current year is 2006.  The 2006 freeze record is created with an O65 exemption and a frozen levy of $100.00.  The full calculated levy for 2007 is $180.00.  In some case the freeze year for the 2006 roll year is 2002.

For all cases in the table below, assume that the client preference USE_OWNER_DATE is set to Y.   These show freezes that existed in the previous year, but the exemptions may have changed or been removed. The owner date has changed.

Assume that the 2005 freeze record had an O65 exemption, a frozen levy of $100.00, a freeze year of 2002 and the owner John Doe. The full calculated levy for 2006 is $180.00. The full calculated levy for 2007 is $210.  The year being processed is 2006.

Case 1: Qualifying exemptions remain unchanged

Case 2: Qualifying exemptions are removed

Calculations:

The freeze calculations when they involve a 2-year compare and new improvement in the second year.  

Example 1.  Assume OWNER_EXEMPTION_EFFECTIVE_DATE is set to OWNER and CEILING_FRWRD_ON_NAME_CHANGES is set to Y.

2006 data: 2006 freeze year, an O65 and an owner effective date of 1-2-2005.  The freeze year is 2006 because the account has a new owner as of sometime after 1-1-2005. In 2005 the new owner would have had the benefit of the old owner's freeze.  A new freeze is established in 2006 for the new owner.

2007 data:  2007 freeze year, HOM, O65, and an owner effective date of 1-2-2005, plus new improvement of $70,000.  The land value also increased.

1. Calculate the full 2007 levy, including the new improvement value. Remember to calculate the homestead exemption with the local option percentage.
2. Calculate the levy on the new improvement value. This is done by subtracting the levy on the 2007 taxable value without new improvement value from the levy on the full 2007 taxable value (including new improvement).
3. Add the new improvement levy (step 2) to the 2006 freeze levy.  
4. 2-year compare:  compare the levy  calculated in step 1 to the levy calculated in step 3.  The lower of the two values is taken as the freeze levy for 2007.   The freeze year will be 2007 because of the new improvement.
5. The Calculation Type in the CAD table is S.  This account will be compressed when batch menu nos. 1918, 1920, and/or 1921 are run.

Example 2.  Assume OWNER_EXEMPTION_EFFECTIVE_DATE is set to OWNER and CEILING_FRWRD_ON_NAME_CHANGES is set to Y

2006 - 2006 freeze year, an O65 and an owner effective date of 1-2-2006.  The freeze year is 2006 because, for 2006 the account has the benefit of the old owner's freeze that existed on 1-1-2006 (this old owner's freeze year was 2006).  

2007 - 2007 freeze year, HOM, O65, and an owner effective date of 1-2-2006, plus new improvement of 70000+.  The land value also increased. A new freeze is given in 2007 because the effective year is 2006 (ACT assumes that the actual date is after 1-1-2006); in 2007 the new owner doesn't have the benefit of the old owner's 2006 freeze and is given a new freeze.

1. Calculate the full 2007 levy, including the new improvement value. Remember to calculate with the local option percentage.  This is the new frozen levy for 2007.  The freeze year will be 2007 because of the name change.
2. The freeze is given a temporary Calculation Type of N, so the account does not get compressed.  An N is given because the new freeze in 2007 was due to a name change, not the new improvement value.   The N is changed to an S when batch menu nos. 1918, 1920, and/or 1921 are run.

Example 3.  Assume OWNER_EXEMPTION_EFFECTIVE_DATE is expired and CEILING_FRWRD_ON_NAME_CHANGES is set to Y.

2006 - 2006 freeze year, an O65 and currently the owner name is Joe Smith.  In the 2006 certified roll the owner was Bob Jones and his account had a freeze year of 2006.   The name change occurred in February 2006 and was applied to ACT 7 after the 2006 certified roll was loaded.

2007 - 2007 freeze year, HOM, O65, and an owner name of Joe Smith, plus new improvement of 70000+.  The land value also increased.

1. Calculate the full 2007 levy, including the new improvement value. Remember to calculate the homestead exemption with the local option percentage.  
2. Calculate the levy on the new improvement value. This is done by subtracting the tax on the 2007 taxable value without new improvement value from the tax on the full 2007 taxable value (including new improvement).>
3. Add the new improvement levy (step 2) to the 2006 freeze levy.
4. 2-year compare:  compare the levy  calculated in step 1 to the levy calculated in step 3.  The lower of the two values is taken as the freeze levy for 2007.  The freeze year will be 2007 because of the new improvement.
5. The Calculation Type in the CAD table is S.  This account will be compressed when batch menu nos. 1918, 1920, and/or 1921 are run.

Freeze Reports:

Batch menu no. 1915: Frozen Accounts Analysis Report. Thirteen reports are produced by this item.  At the current time, the name change reports will generate data only for tax offices in Harris County.  Reports that will be of interest, however, include those for complex accounts (those have ag or non-qualifying values in addition to homesite), accounts that have a freeze for the current year and a new one for the new year, accounts with a freeze but no qualifying exemption.

For tax offices in Harris County, supplement/correction loads produce freeze reports for new freezes, freezes to be updated, and freezes to be deleted.

Batch  menu no. 1919 - Freeze Reports - New, Deleted, Updated, Name Changes.  This report compares the frozen accounts in the CAD tables to those in the 'real' production tables and lists the following: New - accounts having a frozen levy in the CAD tables, but not in the production tables; Deleted - accounts having a frozen levy in the production tables, but not in the CAD tables; Updated - accounts having a frozen levy in both the production and CAD tables, where the certified owner has not changed, but the frozen levy amount has changed.  This may be due to new improvement or to the adjustment done for the 2007 certified roll to satisfy HB 5 mandate (for more information. Other changes should be researched by the tax office; Name Changes - accounts having a frozen levy in both the production and CAD tables, where the certified owner's name has changed.

Batch menu no. 1917 & 1918 - Freeze Adjustment Report, Freeze Adjustment Process. This report and process updates the ACT 7 CAD tables with the adjusted freeze levies that were mandated by the Texas State legislature (HB 5, 2007 Legislative Session).  The process assumes that the two preceding years (2005 and 2006) have frozen account data in the production tables. Accounts that had a freeze in the CAD tables but were not compressed are listed at the end.

These need to be run after each current year (2007) supplement/correction load has been moved to the CAD tables, before it has been applied to the production tables.

Batch  menu no. 1920 - Freeze Adjustment Process - No History Available. This report and process updates the ACT 7 CAD tables with the adjusted freeze levies were mandated by the 2007 Texas Legislature (HB 5).  This process assumes that the preceding year (2006) has frozen account data in the production tables, but that this information is missing for 2005.  In this case, the 2005 frozen levy is assumed to be the levy in the receivable for the school district. Accounts that had a freeze in the CAD tables but were not compressed are listed at the end.

This needs to be run after each current year (2007) supplement/correction load has been moved to the CAD tables, before it has been applied to the production tables. For prior years supplement/corrections (2005 and 2006 only), the Frozen Accounts Updated in Prior Years report (batch menu no. 1922) can be printed after the changes have been applied to the production table; this will list the accounts whose frozen levies were changed as part of the appraisal district load that also have freezes for the same owner in 2007.

Batch menu no. 1921 - Freeze Adjustment Process - 2006 Freeze Start Year. This report and process updates the ACT 7 CAD tables with the adjusted freeze levies were mandated by the 2007 Texas Legislature (HB 5). This process updates those accounts whose freeze year is 2006. Accounts that had a freeze in the CAD tables but were not compressed are listed at the end.

This needs to be run after each current year (2007) supplement/correction load has been moved to the CAD tables, before it has been applied to the production tables.  For prior years supplement/corrections (2005 and 2006 only), the Frozen Accounts Updated in Prior Years report (batch menu no. 1922) can be printed after the changes have been applied to the production table; this will list the accounts whose frozen levies were changed as part of the appraisal district load that also have freezes for the same owner in 2007.