Homestead Files Instructions

Transcription

1 Homestead Files Instructions Contents Homestead Files Instructions...1 Overview...2 Changes for Important Notes...2 Statutory Requirements...3 Property Tax Refund Homestead File...3 Duplicate Homestead File...3 General Guidelines...3 Assessment/Payable Years...3 Parcels to Include / Not Include...3 Homesteaders to Include / Not Include...4 Relative Homesteads...4 Manufactured Homes (Manufactured Homes Classified as Personal Property)...4 Actively Farming Agricultural Homestead...4 Optional Elements...5 Market Values and Tax Amounts...5 File Organization and Cardinality...5 Element-by-Element Explanation and Instructions...5 Homestead Files Instructions 1

2 Overview These are instructions on what to include in the Assessment Year 2018 Property Tax Refund (PTR) Homestead File and the Assessment Year 2019 Duplicate Homestead File. For information on homestead file submission and common submission errors, see How to Submit Your Homestead File. For general information on Virtual Room file submission, see VR File Submission Overview. In this document, elements are referred to without their namespaces for readability. For example, <mnrptx;propertytaxclasscode> is described here as: <PropertyTaxClassCode> There are five separate namespaces used in the homestead schemas: mn mnr mnr-ptx u c State-level elements Department of Revenue elements Property Tax Division elements Universal National Information Exchange Model elements Common National Information Exchange Model elements Changes for 2019 Duplicate Homestead Files must contain the name and Social Security Number (SSN) of the property owner s non-occupying spouse or, for relative homesteads, the name and SSN of the qualifying relative s non-occupying spouse. Report these spouses as additional homesteaders. Homestead PTR files have the following classification changes. See the Classification Table for a complete list of classification codes. o The description for class1c-resort is now Homesteaded Resort. o The code migrant-housing is now housing-seasonal-farm and the description is Housing for Seasonal Farm Workers. o The classification res-nonhomestead-and-res-nonhomestead-on-ag-4bb has been separated into three 4bb classifications. o The new classification code mh-park-class-one with description Manufactured Home Park Class One has been added. Important Notes You must separate real/personal and manufactured home files submitted for both Duplicate Homestead and for PTR Homestead (totaling 4 file submissions). Use <HomesteadDocumentTypeCode> to identify separate files. Be certain that your files have a Completed status in Virtual Room. If you submit a successful file, do not submit a replacement file without first notifying Property Tax by ing homestead.match@state.mn.us. Homestead Files Instructions 2

3 Statutory Requirements Property Tax Refund Homestead File Submission deadline: April 30, 2019 Counties must send a file to the Department of Revenue containing information from property tax statements so the department can audit property tax refunds from e-filers. The PTR Homestead File for Real and Personal Property is due by April 30, The supplemental file for Manufactured Home Homesteads is due as soon as available after April 30, 2019, and before July 31, The preparation of this file will require the coordination of the assessor and auditor s offices. Failure to provide this file in a timely manner could delay refund processing. Duplicate Homestead File Submission deadline: July 31, 2019 The Real and Personal Property Duplicate Homestead file and the Manufactured Home Duplicate Homestead file should reflect homesteads for the 2019 assessment year and are due by July 31, Do not include mid-year homesteads. The Duplicate Homestead File contains some of the same data elements required in the PTR Homestead File, but these files cannot be combined since they relate to separate assessment years and require separate deadlines. General Guidelines Assessment/Payable Years The PTR Homestead Files must contain <Homesteaders> data for Assessment Year 2018 for Real and Personal Property or Assessment Year 2019 for Manufactured Homes. The tax statement data includes: Current year data for taxes payable 2019 Prior-year data for taxes payable 2018 The Duplicate Homestead Files must contain <Homesteaders> data for Assessment Year 2019 and should reflect ownership as of January 2, Do not include mid-year homesteads. Parcels to Include / Not Include Both files report homesteads as the primary unit of each record. XML allows the reporting of multiple parcels for each homestead. However, these files differ in which parcels should be included. The PTR Homestead File must include all homestead parcels located in the county. For homesteads that extend across counties, each county should only report the parcels located within their county. If you are not the base county for the homestead, you may report the SSN if known. Otherwise, enter a dummy SSN of Homestead Files Instructions 3

4 The Duplicate Homestead File must only include the base parcels. Use element <ParcelHomesteadBaseIndicator> to identify whether a parcel is the base parcel (true) or not the base parcel (false). The PTR Homestead File should contain parcels where this indicator is either true or false. The Duplicate Homestead File must only contain parcels where the base parcel indicator is true. Homesteaders to Include / Not Include For each homestead, XML allows the reporting of multiple homesteaders. Create a separate <homesteader> element for each of the following as reported on the homestead application: Occupying owner Occupying spouse of an owner Occupying relative Occupying spouse of a relative The Duplicate Homestead file must also report non-occupying spouses of an owner and non-occupying relative spouses. Relative Homesteads Report all relative homesteads along with owner-occupied homesteads. Use <Homestead100PercentRelativeIndicator> element to report if the homestead is occupied entirely by a relative (true) or if an owner also occupies the property and has claimed homestead along with the relative (false). When an owner is occupying the property, the owner is eligible for a property tax refund. A homestead occupied only by a relative is not eligible. Manufactured Homes (Manufactured Homes Classified as Personal Property) Manufactured home homesteads that are classified as personal property for assessment year 2019 are included in Duplicate Homestead File reporting but must be submitted on a separate file from real property. For personal property manufactured home homesteads, the <HomesteadTypeCode> should be manufactured-home. Report personal property manufactured home homesteads on a separate PTR file from real property homesteads. The personal property manufactured home PTR file may be submitted after April 30, 2019, and before July 31, The homesteader information for manufactured homes will be for the 2019 assessment instead of the 2018 assessment as is the case for all other property. Actively Farming Agricultural Homestead Counties may opt to use a <HomesteadTypeCode> of actively-farming instead of agricultural in order to facilitate processing duplicates when the duplicate report is returned to the county. A county can report agricultural in this element but note actively farming in the <ParcelNoteText> element. Homestead Files Instructions 4

5 Optional Elements The PDF version of the graphical schema indicates optional elements with a dashed box around the element name. Market Values and Tax Amounts Do not include dollar signs or commas in your file. Include the decimal point if the data includes dollars and cents. Report the tax amounts as dollars and cents; report market values as whole dollars. File Organization and Cardinality The schema defines the XML tags, or the names of the data elements, included in the file. The data elements must follow a particular organization described by the schema. Although there are two file formats, the broader schema applies to both, with the exception that certain data elements will be included only in the PTR Homestead File and not in the Duplicate Homestead File. Cardinality describes the number of occurrences of a variable. The different types of cardinality used for the homestead files are as follows: Zero-to-one or zero-to-many: The minimum number of occurrences is zero or any time a variable is optional. One: One occurrence must be provided. This is the default cardinality unless a different cardinality is noted. One-to-many: At least one occurrence must be provided but an unlimited number of occurrences are allowed. One-to-two: At least one occurrence must be provided but not more than two. Two: Two occurrences must be provided. Element-by-Element Explanation and Instructions Each data element name below is in bold as one might commonly describe it. The XML tag associated with that element is in brackets. A brief description is included, if needed. Homestead File <HomesteadRecordsDocument> Meta Data <MetaData> A set of elements describing the contents of the file or document. Homestead Schema Version <HomesteadSchemaVersionText> Identifies the version of the schema. For 2019 submissions, the <HomesteadSchemaVersionText> must equal 2019a. Homestead Files Instructions 5

6 Homestead Schema Correction <HomesteadSchemaCorrectionText> OPTIONAL An optional element used only as directed in the event of corrected schemas. Homestead Document Type <HomesteadDocumentTypeCode> Identifies the type of the transmitted XML document. The value of this element should be one of the following codes: property-tax-refund-manufactured-home PTR Homestead File containing only manufactured home records property-tax-refund-real-personal PTR Homestead File containing all other homestead records duplicate-homestead-manufactured-home Duplicate Homestead File containing only manufactured home records duplicate-homestead-real-personal Duplicate Homestead File containing all other homestead records County Code ID <MNCountyID> A two-digit numeric identifier of a Minnesota county assigned sequentially according to the alphabetical order of all counties. The ID for Aitkin County is 01 and Yellow Medicine County is 87. Homestead Record <CountyHomesteadRecord> Cardinality: One-to-many Application and associated property tax data for each homestead. Each record in the file will describe a homestead rather than a specific parcel or specific person. One or more homesteaders and one or more parcels may be associated with a homestead, but the unit of each record will be the homestead. Assessment Year <PropertyTaxAssessmentYear> The year the value of a property is established. For most properties, the assessment year is the year prior to the payable year. For personal manufactured home property, the assessment year is the payable year. For the Duplicate Homestead File due in 2019, the value of this element should be For the PTR Homestead File due in 2019, the value of this element should be 2018 for all homesteads except personal property manufactured homes, which are homesteads for the 2019 assessment. All Homesteaders <Homesteaders> The individual(s) that have been granted homestead for property tax purposes. This data element exists to note the beginning and end of the full list of homesteaders. Each Homesteader <Homesteader> Cardinality: One-to-many An individual that has been granted homestead for property tax purposes. Names The preferred method is to show the first, middle, and last names as separate elements. If your computer system doesn t allow you to separate the name into the three fields, you may list the name as it is on your files. Homestead Files Instructions 6

7 METHOD 1 (preferred method) o Person Name <PersonName> o Last Name <PersonSurName> o First Name <PersonGivenName> o Middle Name <PersonMiddleName> OPTIONAL METHOD 2 o Full Name <PersonFullName> An unspecified format for capturing the full name(s) as captured in a county s data system such as John and Mary Smith or The Johnson Corporation or John Smith et al. Social Security Number (SSN) / Tax Identification Number (TIN) There are two methods on how to list the identification number of each homesteader. If a homesteader is using a TIN in lieu of a social security number, and you are able to define it as a TIN, please report it in the taxpayer ID element. If you do not distinguish between TIN and SSN, please report it in the SSN element. METHOD 1 o Person Social Security Number <PersonSSN> A SSN and optional trailer digit. o Social Security Number <PersonSSNID> The homesteader s SSN. Do not include dashes. o Social Security Trailer Digit <PersonSSNTrailerID> OPTIONAL A sequence number added as a suffix to a person s social security number to associate them to another person. In some instances, a homesteader may list a SSN followed by a trailer digit on their homestead application. This element has been included to accommodate that tenth digit. METHOD 2 o Taxpayer ID <PersonTaxpayerID> The person s TIN. Do not include dashes. Non-Occupying Spouse Indicator <HomesteadNonOccupyingSpouseIndicator> OPTIONAL Counties must report all non-occupying spouses as individual homesteaders in the Duplicate Homestead File. If you want to continue using the indicator field, you may do so, and it will remain an optional field. Contact Address <ContactAddress> The address for a person that has been granted homestead. There are two methods on how to list the address: Method 1 (preferred method) o Address <Address> o Street Address <StreetFullText> City Name <LocationCityName> State (choose one) State FIPS Code<LocationStateFIPS5-2AlphaCode> The two-digit numeric FIPS code. Homestead Files Instructions 7

8 State <LocationStateName> The official two-letter postal code. Zip Code <LocationPostalCodeID> Country Name <LocationCountryName> OPTIONAL Method 2 o Address Full Text <AddressFullText> A complete address. Homestead Type <HomesteadTypeCode> Used to specify the type of homestead. The valid type codes are: actively-farming agricultural non-agricultural manufactured-home 100% Relative Homestead Indicator <Homestead100PercentRelativeIndicator> Indicates that a homestead is entirely a relative homestead. A homestead that is only partially relative must have a value of false. Homesteads that are 100% relative are not eligible for property tax refunds. Cross County Homestead Indicator <HomesteadCrossCountyIndicator> Indicates a homestead involving parcels in multiple counties. All Parcels <HomesteadParcels> Cardinality: One-to-many The full list of parcels of land associated with a homestead. Each Parcel <HomesteadParcel> Cardinality: One-to-many A parcel of land associated with the homestead. Parcel Identification Number <ParcelID> A parcel s identifier referred to as a PID or PIN. Unique Taxing Area <UniqueTaxingArea> The set of IDs that identifies the unique taxing area (a geographic area subject to the same set of tax rates) for the parcel. County Code ID <MNCountyID> A two-digit numeric identifier of a Minnesota county assigned sequentially according to the alphabetical order of all counties. City/Town ID <MNCityTownID> A four-digit numeric ID for townships and cities. Townships begin with two leading zeros and cities end with two zeros. Homestead Files Instructions 8

9 School District ID <MNSchoolDistrictID> A four-digit numeric ID assigned to each school district by the Department of Revenue. The Minnesota Department of Revenue adds a leading zero to the ID provided by the Minnesota Department of Education for all independent school districts. For special and common school districts, as well as some metropolitan airports, the Department of Revenue assigns the following identifiers as shown in the table: DOR-Assigned School Districts for <MNSchoolDistrict> ID School District County 0950 MSP International Airport Hennepin 0951 St. Paul Airport Ramsey 0991 Special School District #1 Hennepin 0993 Common School District #323 Chisago 0996 Special School District #6 Dakota 0998 Common School District #815 Kandiyohi Subcode ID <UniqueTaxingAreaSubID> A number assigned to each geographic area that has the same county, city/township, and school district but different tax rates. Parcel Address <MNParcelAddresses> OPTIONAL Address of Property <MNParcelAddress> Cardinality: One-to-many METHOD 1 (preferred method) o Address <Address> o Street Address <StreetFullText> o City Name <LocationCityName> o Zip Code <LocationPostalCodeID> METHOD 2 Address Full Text <AddressFullText> A complete address. Homestead Files Instructions 9

10 Base Parcel Indicator <ParcelHomesteadBaseIndicator> Indicates the parcel is a base parcel for one or more linked homestead parcels. A homestead that has only one parcel must have a value of true. The Duplicate Homestead File must contain only homestead base parcels and must contain parcels where this indicator is true. The PTR Homestead File must contain all homestead parcels. Optional Parcel Descriptors <ParcelNoteText> OPTIONAL Cardinality: One-to-many A note or remark associated with a parcel to use in resolving duplicates. This element also could be used to flag splits or combines, or any other meaningful descriptor. Tax Statement Data <CountyPropertyTaxStatement> PTR HOMESTEAD FILE ONLY Information that appears on a county property tax statement. Tax Statement Name <TaxStatementName> The name on the county property tax statement. There are two methods to list a person s name. The preferred method is to show the first, middle, and last names as separate elements. If your computer system doesn t allow you to separate the name into the three fields, you may list the name as it is on your files. METHOD 1 (preferred method) o Person Name <PersonName> o Last Name <PersonSurName> o First Name <PersonGivenName> o Middle Name <PersonMiddleName> OPTIONAL METHOD 2 o Full Name <PersonFullName> A complete name of a person. It s an unspecified format for capturing the full name(s) as captured in a county s data system such as John and Mary Smith or The Johnson Corporation or John Smith et al. Tax Statement Address <TaxStatementAddress> The address on the county property tax statement. There are two methods on how to list the address: METHOD 1 (preferred method) o Address <Address> o Street Address <StreetFullText> City Name <LocationCityName> State (two ways to list it) State FIPS Code<LocationStateFIPS5-2AlphaCode> Use the two-digit numeric FIPS code. State <LocationStateName> Use the official two-letter postal code. Zip Code <LocationPostalCodeID> Homestead Files Instructions 10

11 Country Name <LocationCountryName> OPTIONAL METHOD 2 o Address Full Text <AddressFullText> A complete address. Property Values and Tax <PropertyValuesAndTax> Cardinality: Two The property values and taxes payable amounts for the current and prior payable years. The following sequence of elements within <PropertyValuesAndTax> will be reported twice: once for the current payable year and once for the prior payable year. Property Taxes Payable Year <PropertyTaxPayableYear> The year a property tax payment is due. This is the year after the assessment year except for personal manufactured home property which is payable in the assessment year. For the PTR Homestead File due April 30, 2019, the value of this element should equal 2019 for one sequence (representing the current year) of <PropertyValuesAndTax> and 2018 for the other sequence (representing the prior year) of <PropertyValuesAndTax>. Property Taxes Payable Amount <PropertyTaxPayableAmount> The amount of property tax shown on line 5 for the payable year. Do not include a dollar sign or commas. Market Value by Class <ValueByClassification> Cardinality: One-to-many The valuations by class for the payable year. Do not include a dollar sign or commas. Elements within <ValueByClassification> will be reported once for each classification on the parcel as those classifications are identified on the property tax statement. Although valuation amounts by classification are not shown on the property tax statement, the sum of the value elements should match the amount for that element on the tax statement. The <ValueByClassification> element reported on the Property Tax Refund Homestead File needs to be accurately maintained and the appropriate value for each class must be provided. Parcel Classification <PropertyTaxClassCode> The classification of a parcel or portion of a parcel. The entries are case sensitive and should be lowercase. See the following classification table: Parcel Classification Table for <PropertyTaxClassCode> Code Short Description Class residential-homestead Residential Homestead 1a Homestead Files Instructions 11

12 Parcel Classification Table for <PropertyTaxClassCode> Code Short Description Class class1b-homestead Blind/Disabled Homestead 1b class1c-resort Homesteaded Resort 1c housing-seasonal-farm Housing for Seasonal Farm Workers 1d agricultural-homestead Agricultural Homestead 2a ag-nonhomestead-land Non-Homestead Agricultural Land 2a farm-entity-tier1-2a Farm Entities 1 st Tier 2a 2a rural-vacant-homestead Rural Vacant Homestead 2b rural-vacant-nonhomesteadland Non-Homestead Rural Vacant Land 2b farm-entity-tier1-2b Farm Entities 1 st Tier 2b 2b managed-forest Managed Forest Land 2c private-airport Private Airport 2d aggregate-deposit Unmined Commercial Aggregate Deposit 2e commercial Commercial 3a industrial Industrial 3a public-utility Public Utility 3a Homestead Files Instructions 12

13 Parcel Classification Table for <PropertyTaxClassCode> Code Short Description Class apartment Apartment (4+ units, including private for-profit hospitals) 4a res-nonhomestead-4b Residential Non-homestead (1-3 units not 4bb or SRR) 4b(1) unclass-manufactured-home Unclassified Manufactured Home 4b(2) res-nonhomestead-on-ag-4b Residential Non-Homestead on agricultural land (2 or 3 units, garage, one acre) 4b(3) unimproved-residential Unimproved residential 4b(4) nonhomestead-single-res-4bb Non-homestead Qualifying Single Residential Unit 4bb(1) nonhomestead-single-ag-4bb Non-homestead Qualifying Single Agricultural (HGA) Unit 4bb(2) nonhomestead-condo-storage- 4bb Non-homestead Qualifying Condominium Type Storage Unit 4bb(3) resort Commercial Seasonal Residential Recreational (Resort) 4c(3) qualifying-golf-course Qualifying Golf Course 4c(2) non-profit-csoo-1nr Non-Profit Community Service Oriented Organization (Non-Revenue) 4c(3)(i) non-profit-csoo-2do Non-Profit Community Service Oriented Organization (Donations) 4c(3)(ii) student-housing Post-Secondary Student Housing 4c(4) Homestead Files Instructions 13

14 Parcel Classification Table for <PropertyTaxClassCode> Code Short Description Class manufactured-home-park Manufactured Home Park 4c(5)(i) mh-park-cooperative-over50 MH Coops over 50% Shareholders 4c(5)(ii) mh-park-cooperative-50orless MH Coops 50% or Less Shareholders 4c(5)(ii) mh-park-class-one Manufactured Home Park Class One 4c(5)(iii) metro-non-profit-recreation Metro Non-Profit Recreational Property 4c(6) hangars-leased-land Certain Non-Comm Aircraft Hangers and Land: Leased Land 4c(7) hangars-private-land Certain Non-Comm Aircraft Hangers and Land: Private Land 4c(8) bed-and-breakfast Bed and Breakfast (up to 5 units) 4c(9) restaurant-lake Seasonal Restaurant on a Lake 4c(10) marina Qualifying Marina 4c(11) seasonal Non-Commercial Seasonal Residential Recreational (Cabin) 4c(12) low-income-rental Qualifying Low-Income Rental Housing 4d unmined-ore Unmined Iron Ore and Low-Grade Iron-Bearing Formations 5(1) Homestead Files Instructions 14

15 Parcel Classification Table for <PropertyTaxClassCode> Code Short Description Class class5-all-other All Other Property Not Otherwise Classified 5(2) not-available Not available use only for prior year for new and reconfigured parcels Na Parcel New Improvement Expired Exclusion Amount <ParcelNewImprovementExpiredExclusionAmount> The value of new improvements and/or additional taxable value due to expiring Valuation Exclusion for Certain Improvements (commonly referred to as This Old House exclusions). If multiple classifications exist on a parcel, this amount is the parcel new improvement amount for the associated <PropertyTaxClassText>. Estimated Market Value <ParcelEstimatedMarketValueAmount> An estimated market value of a parcel or the estimated market value for the <PropertyTaxPayableYear> reported. If multiple classifications exist on a parcel, this amount is the estimated market value for the associated <PropertyTaxClassText>. Taxable Market Value <ParcelTaxableMarketValueAmount> The taxable market value of a parcel or the value for the <PropertyTaxPayableYear> reported. If multiple classifications exist on a parcel, this amount is the taxable market value amount for the associated <PropertyTaxClassText>. Current Year QTA <PropertyTaxCurrentYearQualifyingTaxAmount> The amount of qualifying tax for the current payable year. See line 1 of the property tax statement. Special Refund QTA <PropertyTaxSpecialRefundQualifyingTaxAmount> The prior year tax used in calculating the special property tax refund for the current payable year (taken from line 2 of the property tax statement). Tax Delinquency Indicator <PropertyTaxDelinquentIndicator> Indicates delinquent property taxes. From the box on line 1 of the property tax statement. Total EMV <HomesteadTotalEstimatedMarketValueAmount> Total estimated market value of a homestead. For homesteads linked across counties, this includes the value of all parcels in all counties linked to the homestead, if available. Total TMV <HomesteadTotalTaxableMarketValueAmount> The total taxable market value of a homestead. For homesteads linked across counties, this includes the value of all parcels in all counties linked to the homestead, if available. Homestead Files Instructions 15

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