DOR Property Tax Division &PRISM Team 1 9/25/2013 Property Tax - PDF document

9/25/2013 Minnesota Department of Revenue PRISM Overview MACA Conference Thursday, October 3, 2013 Heather Bestler Business Lead Bill Sparks Communications Lead 1 Overview  Intro to Property Tax Division  How will PRISM impact the  Intro to PRISM Team counties?  New data submission  History of property tax reporting process  Current Abstract System  How will DOR use the  Current process and its data? problems  PRISM Grant  Project Introduction  PRISM Team Out & About  What is PRISM?  Questions?  Project Scope  Project Timeline  Future PRISM features  Why now? 2 DOR Property Tax Division &PRISM Team 1

9/25/2013 Property Tax Division  46 Employees  Primary Responsibilities:  Oversight and Compliance  Valuation of State Assessed  Work Groups: Property  Information and Education  Aid and Credit Payments  Property Tax Compliance Officers  Research and Analysis  Property Tax Research  Data and Information Management  State Assessed Property  Data and Analysis  Auditor/Treasurer Services  Operations 4 Property Tax Division Property Tax Administrators www.revenue.state.mn.us/local_gov/prop_tax_admin  Our primary customers – county/city assessors, auditors, treasurers, etc. Property Tax www.revenue.state.mn.us/propertytax  General information about property taxes for the public.  County and city staff can find helpful info here for taxpayers (like fact sheets). Property Tax Reports & Data www.revenue.state.mn.us/propertytax/Pages/Reports ‐ and ‐ Data.aspx eCRV www.revenue.state.mn.us/CRV Airflight Property Tax www.revenue.state.mn.us/businesses/Airflight Wind Energy Production Tax www.revenue.state.mn.us/businesses/wind_energy Contamination Tax www.revenue.state.mn.us/local_gov/contamination  Special Taxes Division creates the form, works with the counties, collects the tax.  Property Tax Div. provides general info on how the tax works and should be administered. 5 PRISM Leadership Team Business Lead: Heather Bestler Property Tax Technical Lead: James Shanley ISD Technical Lead: Jim Biggs Communication Leads: Bill Sparks, Amanda Imes Project Managers: Lynn McElin, Shari Fitzenberger 6 2

9/25/2013 History of Property Tax Reporting Current Abstract System Overview of Abstracts ASSESMENT 12, PAYABLE 13 DATA STATUTORY SUBMISSION REPORT ABSTRACT DUE DATE REPORTING AUTHORITY FREQUENCY PREPARED BY LEVEL Spring Mini 270C.89, subd. 1 4/1/2012 Annual City/Town Assessor Fall Mini 270C.89, subd. 2 9/1/2012 Annual City/Town Assessor Abstract of Assessment 270C.89, subd. 2 9/1/2012 Annual UTA Assessor Exempt Property 273.18 8/1/2016 6 year rotation Parcel Assessor PILT Supplement 273.18 8/1/2016 6 year rotation City/Town Assessor Abstract of Tax Lists 275.29 4/1/2013 Annual UTA Auditor TIF Supplement 275.29 4/1/2013 Annual TIF District Auditor 270C.89, subd.1; Manufactured Home 275.29 9/1/2013 Annual UTA Auditor 9 3

9/25/2013 Processing Abstracts  DOR develops and releases instruction packet  County submits the file through E ‐ Services (EDE)  DOR receives the file  Enter files into database  Run preliminary audits  Clean data  Run summation and comparison audits  Contact counties & log correspondences  Run final audits  DOR creates final state ‐ wide file 10 Processing Abstracts Common Data Issues 12 4

9/25/2013 Common Data Issues 13 Common Data Issues 14 Common Data Issues 15 5

9/25/2013 Common Data Issues 16 What is PRISM? Project Overview  Collection of Property Tax data at a detailed level.  Consolidation of the county data submissions.  Data extraction from a data warehouse. 18 6

9/25/2013 PRISM Participants  Entities who have an interest in PRISM operations and will be investing in the future of data reporting to the DOR  Counties  Legislative bodies  1 st class cities  House & Senate  Computer vendors Research  MNGEO  Met Council 19 Project Phases  Phase 1 – Technical Model, First Submission, Data Portal  January 2013 – September 2015  Phase 2 – Files 2, 3, 4  September 2015 ‐ September 2017  Phase 3 – Next Steps  Begin September 2017 20 Project Timeline 21 7

9/25/2013 Project Timeline Development Period  File layout development process  Six review sessions  Conference calls  Data portal development  Technical document development and release 22 Project Timeline Testing Period  Programming – internal & external  Testing  “Sandbox” environment  Production environment  Develop technical documents for future features 23 Future Features  Data portal  Data warehouse  Data access and extraction  Reporting capabilities  Query capabilities 24 8

9/25/2013 How will PRISM impact the counties? How will PRISM impact the counties? File Consolidation Market Abstract of Spring Mini Fall Mini Value by Exempt Assessment Parcel PILT Abstract of TIF Manufactured Home Supplement Tax Lists Supplement Preliminary Adjusted Assessment Assessment Final Manufactured Assessment Home & Taxation 26 File Consolidation Spring Mini MVP Prelim Final AA Manufactured Preliminary Adjusted Assessment & MVP Final Assessment Assessment Home Taxation Fall Mini ATL TIF Supp MH Exempt PILT Supp 27 9

9/25/2013 Submission Timeline Calendar Dates Year Payable Spring '15 Fall '15 Spring '16 Fall '16 Spring '17 Fall '17 2015 Abstract of Tax Lists Manufactured TIF Supplement Homes 2016 Spring Mini Adjusted Final Assessment & Manufactured Market Value Assessment Tax Homes by Parcel (Prelim) AY 15/PY 16 AY 15/PY 16 AY 16/PY 16 2017 Preliminary Adjusted Final Assessment Manufactured Assessment Assessment & Tax Homes AY 16/PY 17 AY 16/PY 17 AY 16/PY 17 AY 17/PY 17 2018 Preliminary Adjusted Assessment Assessment AY 17/PY 18 AY 17/PY 18 Current File New File 28 Data Sharing & Uses  Metropolitan Council  DOR  Legislature  DOE  House and Senate  State Auditor Research  DNR  Legislative Working  University of Minnesota Groups  League of Minnesota Cities  Star Tribune  Association of Minnesota  Pioneer Press Counties  Tax Court  State Demographer  PERA 29 PRISM Grant  Chapter 142, Section 14, Subd. 2, Par. a County Technical Assistance Grants  $300,000  Distributed equally among counties that applied  Application available October 1 30 10

9/25/2013 PRISM Team Out & About  Region 9 Mtg. – Friday, May 17  Summer Seminars – Wednesday, May 22  State Boards – June 10 – 11  Region 3 Mtg. – Friday, June 21  MACATFO Conference – Thursday, June 27  Region 2 Mtg. – Monday, July 15  MAAP Summer Workshop – Thursday, August 15  Equal Eyes Article – Fall Issue  MACA Conference – Thursday, October 3  Assessment Administration Course – Tuesday, October 8  GIS/LIS Consortium Conference – Thursday, October 10 31 Questions? Contact us at: PRISM.mdor@state.mn.us 32 11