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Setting the Town of Setting the Town of Rockland Tax RateRockland Tax Rate

The ProcessThe Process

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Tax Recapitulation FormTax Recapitulation Form

The Town of Rockland submits this form The Town of Rockland submits this form to the to the DORDOR in order to set a property  in order to set a property tax ratetax rate. The recap sheet shows all . The recap sheet shows all estimated revenues and actual estimated revenues and actual appropriationsappropriations that affect the property  that affect the property tax rate. The recap sheet should be tax rate. The recap sheet should be submitted to the DOR by September 1 submitted to the DOR by September 1 (in order to issue the first-half (in order to issue the first-half semiannual property tax bills before semiannual property tax bills before October 1) or by December 1 (in order October 1) or by December 1 (in order to issue the third quarterly property tax to issue the third quarterly property tax bills before January 1).bills before January 1).

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The Tax Rate The Tax Rate Recapitulation FormRecapitulation Form

Is a four-page form where all Is a four-page form where all information necessary to calculate the information necessary to calculate the tax rates for a municipality is entered . tax rates for a municipality is entered .

A button on Page 1 of this form allows A button on Page 1 of this form allows an authorized user (normally the an authorized user (normally the Director of Accounts) to approve the Director of Accounts) to approve the Tax Rate Recapitulation Form and Tax Rate Recapitulation Form and thereby approve the municipal tax thereby approve the municipal tax rates presented there. rates presented there.

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The Tax Rate Recapitulation The Tax Rate Recapitulation Form consists of the following Form consists of the following

pages:pages: Page 1Page 1: : Tax Rate SummaryTax Rate Summary - shows the final - shows the final

calculation of the tax rate for each property class.calculation of the tax rate for each property class. Page 2Page 2: : Amounts to be Raised and Revenue Amounts to be Raised and Revenue

Source Summary:Source Summary: Part II - Amount to be RaisedPart II - Amount to be Raised

Part III - Estimated Receipts and Other Revenue Part III - Estimated Receipts and Other Revenue SourcesSourcesPart IV - Summary of Amounts to be Raised and Part IV - Summary of Amounts to be Raised and Receipts from All SourcesReceipts from All Sources

Page 3Page 3: : Local Receipts Not AllocatedLocal Receipts Not Allocated Page 4Page 4: : Certification of Appropriations and Certification of Appropriations and

Sources of FundingSources of Funding

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The Gateway System displays the The Gateway System displays the pages 4 thru 1 pages 4 thru 1

The DOR Tax Recap Form is presented in The DOR Tax Recap Form is presented in reverse order (Pages 4, 3, 2 and 1) to reverse order (Pages 4, 3, 2 and 1) to accurately reflect the correct data entry accurately reflect the correct data entry order for those authorized to enter data order for those authorized to enter data on an appropriate page. on an appropriate page.

Note: When you view the completed data Note: When you view the completed data sheets by clicking on the web link they will sheets by clicking on the web link they will be presented (Pages 1 - 4).be presented (Pages 1 - 4).

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Now click on the web link below to see Now click on the web link below to see pages 1 – 4, tax recap form. pages 1 – 4, tax recap form.

Also view the LA-5, Classification Tax Also view the LA-5, Classification Tax Allocation Report that list the tax rate by Allocation Report that list the tax rate by classification and the excess tax levy.classification and the excess tax levy.

www.rockland-ma.gov/pdf/BOA/www.rockland-ma.gov/pdf/BOA/recap.pdfrecap.pdf

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You now have viewed pages 1 – You now have viewed pages 1 – 44

More Information below.More Information below. The Gateway Network Administrator The Gateway Network Administrator

grants page access to authorized grants page access to authorized individuals only. They must be qualified to individuals only. They must be qualified to enter data into that specific page form.enter data into that specific page form.

In Rockland the Gateway Network In Rockland the Gateway Network Administrator is the Town Accountant.Administrator is the Town Accountant.

You will notice at the bottom of each page You will notice at the bottom of each page there are signatures, and a date. Those there are signatures, and a date. Those individuals only have the appropriate individuals only have the appropriate clearance authority to approve the page.clearance authority to approve the page.

The individuals signature is an electronic The individuals signature is an electronic signature.signature.

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Other forms that support the recap form.Other forms that support the recap form.If you scrolled down after viewing the 4 If you scrolled down after viewing the 4 pages of the recap you viewed the LA-5 pages of the recap you viewed the LA-5

reportreport . .

LA-5, Classification Tax Allocation report is LA-5, Classification Tax Allocation report is generated after the LA-4 is approved. This form generated after the LA-4 is approved. This form indicates levy allocation by classification, indicates levy allocation by classification, including calculation of any locally adopted including calculation of any locally adopted options. It is used by the Bureau of Accounts in options. It is used by the Bureau of Accounts in the tax rate setting process. the tax rate setting process.

Note: Some data is generated automatically Note: Some data is generated automatically during the LA-4 approval process.during the LA-4 approval process.

All municipalities must submit the LA-5 All municipalities must submit the LA-5 with the tax Rate Recap as it is required with the tax Rate Recap as it is required in order to set a tax ratein order to set a tax rate

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Other forms that support recap Other forms that support recap formform

LA-5 (continued)LA-5 (continued)

Who completes the LA-5?Who completes the LA-5?

The LA-5 is prepared by:The LA-5 is prepared by:The assessors (verify the valuations The assessors (verify the valuations

from the LA-4)from the LA-4)The selectman (voting during annual The selectman (voting during annual

classification hearing)classification hearing)The town clerkThe town clerkNote: some data is generated Note: some data is generated

automatically during the LA-4 approval automatically during the LA-4 approval process.process.

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LA-5 Additional RequirementsLA-5 Additional Requirements

The town clerk enters information from the The town clerk enters information from the classification hearing in section 6 and classification hearing in section 6 and signs where indicatedsigns where indicated

The Board of Selectman enter the date, The Board of Selectman enter the date, time and location of the classification time and location of the classification hearing in section 7hearing in section 7

The levy excess capacity is entered in The levy excess capacity is entered in section 8section 8

The selectman preparing the form must The selectman preparing the form must sign where indicated after reviewing all sign where indicated after reviewing all the information. the information.

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FY2009 Tax Rate Recap FY2009 Tax Rate Recap Instructions and Certain Instructions and Certain

Supporting Forms Supporting Forms USER GUIDEUSER GUIDE

Available on the Department of Available on the Department of Revenue, Division of Local Services Revenue, Division of Local Services website.website.

Click on web link below.Click on web link below. It may tax a few minutes to appear:It may tax a few minutes to appear:

www.rockland-ma.gov/pdf/BOA/www.rockland-ma.gov/pdf/BOA/FY2009RecapProFormaUserGuide.pdfFY2009RecapProFormaUserGuide.pdf