Apportionment Schedule by Date

FY 2014-15 Property Tax Apportionment Schedule



Secured: All Funds (Teeter and non-Teeter)

Apportionment

Number

Apportionment

Date

Available

Date

Apportionment Based On Collections as of:

Estimated % of

Secured Levy

1

11-12-2014

11-14-2014

11-01-2014

7% - 10%

2

12-02-2014

12-04-2014

11-24-2014

5% - 10%

3

12-16-2014

12-18-2014

12-11-2014

30% - 35%

4

01-13-2015

01-15-2015

01-02-2015

1% - 5%

5

03-10-2015

03-12-2015

02-27-2015

5% - 7%

6

04-21-2015

04-23-2015

04-13-2015

30% - 35%

7

05-19-2015

05-21-2015

05-08-2015

1% - 5%

8

07-14-2015

07-16-2015

06-30-2015

1% - 2%

Teeter Apportionment: Teeter Funds only

Apportionment

Number

Apportionment

Date

Available

Date

Apportionment Based On:

Estimated % of

Secured Levy

1

07-15-2015

07-17-2015

Delinquencies at Year-End

1% - 3%



Prior Year Secured Taxes and Prior Year Secured Penalties - non-Teeter Funds only

Apportionment

Number

Apportionment

Date

Available

Date

Apportionment Based On Collections as of:

1

08-12-2014

08-14-2014

08-01-2014

2

09-09-2014

09-11-2014

09-02-2014

3

10-07-2014

10-09-2014

09-26-2014

4

11-04-2014

11-06-2014

10-24-2014

5

12-16-2014

12-18-2014

12-10-2014

6

01-13-2015

01-15-2015

01-02-2015

7

02-11-2015

02-13-2015

01-30-2015

8

03-10-2015

03-12-2015

02-27-2015

9

04-07-2015

04-09-2015

03-27-2015

10

05-05-2015

05-07-2015

04-24-2015

11

06-16-2015

06-18-2015

06-05-2015

12

07-15-2015

07-17-2015

06-30-2015

The following schedules apply to both Teeter and non-Teeter funds:

Unsecured

Apportionment

Number

Apportionment

Date

Available

Date

Apportionment Based On Collections as of:

Estimated

% of Tax Levy

1

09-09-2014

09-11-2014

09-03-2014

60% - 65%

2

01-13-2015

01-15-2015

01-02-2015

20% -30%

3

06-23-2015

06-25-2015

06-12-2015

2%- 5%

State-Assessed - Public Utility and Regulated Railroads

Apportionment

Number

Apportionment

Date

Available

Date

Apportionment Based On:

Estimated %

of Tax Levy

1

01-13-2015

01-15-2015

1st Installment Collections

49% - 50%

2

05-19-2015

05-21-2015

2nd Installment Collections

49% - 50%

Supplemental

Apportionment

Number

Apportionment

Date

Available

Date

Apportionment Based On Collections as of:

1

08-12-2014

08-14-2014

08-01-2014

2

09-09-2014

09-11-2014

09-02-2014

3

10-07-2014

10-09-2014

09-26-2014

4

11-04-2014

11-06-2014

10-24-2014

5

12-16-2014

12-18-2014

12-10-2014

6

01-13-2015

01-15-2015

01-02-2015

7

02-11-2015

02-13-2015

01-30-2015

8

03-10-2015

03-12-2015

02-27-2015

9

04-07-2015

04-09-2015

03-27-2015

10

05-05-2015

05-07-2015

04-24-2015

11

06-16-2015

06-18-2015

06-05-2015

12

07-15-2015

07-17-2015

06-30-2015


Delinquent Prior Year Supplemental Taxes and Penalties

Apportionment

Number

Apportionment

Date

Available

Date

Apportionment Based On Collections:

1

07-14-2015

07-16-2015

07-01-2014 through 06-30-2015

Delinquent Prior Year Unsecured

Apportionment

Number

Apportionment

Date

Available

Date

Apportionment Based On Collections:

1

06-23-2015

06-25-2015

07-01-2014 through 06-12-2015

Homeowners Property Tax Relief

Apportionment

Number

Apportionment

Date

Available

Date

Amount to be Apportioned

1

12-09-2014

12-11-2014

15%

2

01-06-2015

01-08-2015

35%

3

05-05-2015

05-07-2015

35%

4

06-02-2015

06-04-2015

15%


Educational Revenue Augmentation Tax Fund (ERAF)

Apportionment

Number

Apportionment

Date

Estimated Amount to be Apportioned

1

01-05-2015

Amt Req’d for 1st Triple Flip, VLF Swap, Apprmts

2

05-04-2015

Amt Req’d for 2nd Triple Flip, VLF Swap, Apprmts

3

06-29-2015

For Schools: Available Balance at 06-26-2015

4

07-17-2015

For Schools: Balance in Fund as of 07-15-2015

Sales and Use Tax Compensation - Triple Flip (Cities and County only)

Apportionment

Number

Apportionment

Date

Available

Date

Estimated % to be Apportioned

1

01-06-2015

01-08-2015

50% plus Prior Year True-Up

2

05-05-2015

05-07-2015

50%

Property Tax In-Lieu of Vehicle License Fees - VLF Swap (Cities and County only)

Apportionment

Number

Apportionment

Date

Available

Date

Estimated % to be Apportioned

1

01-06-2015

01-08-2015

50%

2

05-05-2015

05-07-2015

50%

Interest on Unapportioned Tax Funds

Apportionment

Number

Apportionment

Date

Available

Date

Based on Interest Earned:

1

01-13-2015

01-15-2015

06-01-2014 through 11-30-2014

2

06-23-2015

06-25-2015

12-01-2014 through 05-31-2015

Pass-Through Payments

Apportionment

Number

Apportionment

Date

Available

Date

Incremental Property Tax:

1

12-30-2014

01-02-2015

05-01-2014 through 12-31-2014

2

05-27-2015

05-29-2015

01-01-2015 through 04-30-2015

Recognized Obligation Payment Schedules (ROPS) 14-15b and 15-16a

Apportionment

Number

Apportionment

Date

Available

Date

Based on DOF Approved ROPS for:

1

01-02-2015

01-06-2015

14-15B January - June 2015

2

06-02-2015

06-04-2015

15-16A July - December 2015


Residual Balance Distributions

Apportionment

Number

Apportionment

Date

Available

Date

Based on Residual Balance of RPTTF After Distributions for:

1

01-02-2015

01-06-2015

14-15B January - June 2015

2

06-02-2015

06-04-2015

15-16A July - December 2015

RPTTF = Redevelopment Property Tax Trust Fund