Developing & Using A Good GIS To More Accurately Distribute tax Revenue Department of Revenue

GIS AT the Arizona department of Revenue Property Tax Division GIS for 13+ years Tax Area Codes – Assist in distributing Property Tax revenue to the appropriate jurisdictions Annexations – School Districts, Cities & Special Districts (Fire, Water, Sewer, Etc.) Audit Division New with the use of GIS City & County Region Codes – Assist in distributing Transaction Privilege (TP) Tax revenue to the appropriate jurisdictions Agency wide HB 2111 - Tax Simplification Business Application – Find Out Region Code(s) & TP Tax Rate

Property Tax Division Tax Area Codes – Why are they so important? It’s a standard by which roughly 584 Centrally Valued Property (CVP) Taxpayers are mandated to self report their property value to AZDOR. Examples of CVP Taxpayers are:

What Are Tax area codes? Geographic areas whose boundaries are driven by: School District Boundaries City Boundaries Special District Boundaries (Fire, Water, Etc.) Tax area codes cover the whole state Wide range in size Over 1,000 square miles versus one parcel in size Each tax area code has a 4 digit number & a unique set of districts

Tax Area codes are dynamic - Annexations Cities, school districts, fire districts and special districts always annexing By law districts must notify AZDOR of any boundary changes AZDOR required to notify CVP taxpayers of tax area code changes

Tax Area codes - Distributing the Information Distribute tax area code data in various ways In the past hard copy map books Now we send CVP taxpayers GIS files and/or electronic maps In the future develop GIS applications to distribute the information Sometimes CVP taxpayers share data with us

TAX Area Codes – How They Work Kaibab County Kaibab County Library District Kaibab County Hospital District Kaibab County Flood Control District 1000 1100 1200 1300 Kaibab County Library District Kaibab County Hospital District Kaibab County Flood Control District Colorado River School District #10 Hassayampa School District #11 Verde River School District #12 Stoneman Lake School District #13 Kaibab County Colorado River School District (10) 1000 Hassayampa School District (11) 1100 Verde River School District (12) 1200 Stoneman Lake School District (13) 1300

Tax Area Codes – How They Work (Continued)

Tax Area Codes – How They Work (Continued) Kaibab County Library District Kaibab County Hospital District Kaibab County Flood Control District Hassayampa School District #11 Jacobs Lake Fire District Kaibab County Library District Kaibab County Hospital District Kaibab County Flood Control District Colorado River School District #10 Town of Wikieup Kaibab County Library District Kaibab County Hospital District Kaibab County Flood Control District Stoneman Lake School District #13 Jacobs Lake Fire District Kaibab County Library District Kaibab County Hospital District Kaibab County Flood Control District Verde River School District #12 Town of Wikieup Kaibab County Library District Kaibab County Hospital District Kaibab County Flood Control District Stoneman Lake School District #13 Town of Wikieup

Assisting CVP Taxpayers

HB2111 Project Technical staff to develop data sets and web application. Provide all relevant data sets required by the application. State boundaries, County taxing jurisdiction boundaries, City taxing jurisdiction boundaries, Tribe taxing jurisdiction boundaries, Arizona address locator geocoding service, Any other relevant data sets or web services. Test the application in AZDOR’s test environment and provide feedback. Deploy the application to AZDOR’s environment.

Web page - Click on the Search button to proceed.

Web Page (continued)– Select the Business Type

Web Page (continued)– Select the Business Type

Web Page – Using Map Locator Another way to access the tax rates by using the map locator.

Web Page – Using Map Locator

Web Page – Using Map Locator

Web Page – Using Map Locator

Joint Tax Application for a Business License – JT-1 GIS is used to identify the correct location when this portion of the JT-1 form is completed online or entered by staff into the Tax Administration System.

In Phoenix But Have Glendale Mailing Address

Future projects Property Tax Collections Market Area Analysis with all 15 Counties More Detailed Auditing of CVP Taxpayers Improve Efficiency in Property Tax with a Direct Connect of GIS with CCIS Collections Looking up Zip Codes by Zone Determine the Zone in which a taxpayers is reporting Determine how many taxpayer are reporting within a specific Zip codes Assign cases to correct agents via Zip Codes Delinquencies A/R Only Allow Field Supervisors to manage resource utilizing GIS to Re-assign Zip Codes in a Zone

Future projects Audit Taxpayer Assistance Intranet Application for Verifying Address Information Construction Contracting Retail locations Utilities various other business types App ensures correct tax rate is identified by business code for Cities & Counties Assist with Leads for License Compliance Unit, Desk Audit and TPT Field Audit Verify retail stores on reservations selling tobacco products to determine if they are entitled to refunds Lay the ground work for further development of integration between the GIS and TAS During the application process for business licenses, the tax system would query GIS on the address and auto-populate tax jurisdictions based on the geography where the address is located (See HB2111 Project) Determine if retail tobacco stores are actually on a Reservation (Criminal Section) Tracking IP addresses for fraudulent returns Criminal Section could pinpoint the source of these type of returns and possibly act on this information

Questions