2022-05 Department of Finance Real Property Tax Division Revenue Cycle Management

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Overview Less than two years parcels represent the earliest stage of delinquency, with more chronically delinquent payers falling into the active category. The division stated it discourages payment arrangements because the plan agreements are rarely kept. This is evidenced by the small number of property owners in a payment plan, 1.2% of delinquencies by percentage, 51 parcels, totaling $485,777.63. Payment arrangements are a good faith tool used to work with struggling debtors when payment-in-full isn’t an option by offering smaller, frequent, and more manageable payments. The practice establishes mutual accountability between the division and taxpayer by setting expectations both parties acknowledge. The process works best when based around a date where the taxpayer fulfills the tax debt obligation, also known as a satisfaction date. Another essential component is monitoring and oversight. Monitoring monthly payment arrangements and those at risk of default provide closer to real-time feedback than the insight a twice-per-year billing cycle can provide. RPT staff communicates by USPS mail. BENEFITS/DRAWBACKS OF TELEPHONE COMMUNICATIONS VS. MAILERS Advantages Disadvantages Can scale to multiple people The tone of voice is lost at one time Mailers Recipients can reply at their Easier to ignore than phone calls leisure Ideal for sending simple Can use up valuable time with messages back-and-forth communication Personality and tone of voice Potential to disrupt someone's are easier to showcase workflow or schedule Ideal for relationship building Requires more skill than mass Telephone mail Able to explain complex ideas Need for quiet space to conduct and establish two-way the conversation communication Table 5,compiled courtesy OCA. 28 Page