Stub/Coupon Design for Efficient Stub/Coupon Design for Efficient ProcessingProcessing

By Kern County

Jordan Kaufman, Assistant Treasurer-Tax Collector

Eric Pitts, Technology Services Manager

1. Is the stub designed to give the taxpayer clear information to minimize payment errors?

2. Is the stub designed to utilize available technology in the most efficient way?

Two Concepts Related toEfficient Processing

•Legal Requirements•Perception•Colors and Formatting•Data Constraints•Too much information vs. not enough•What’s the taxpayer going to do with the it?

Stub Design - Things to consider

What we Print

What They See

•R&T Code 2611.6

Legal Requirements

The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill: (a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code. (b) The tax rate required by Article XIIIA of the California Constitution. (c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986. (d) The amount of any special taxes and special assessments levied. (e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: "Tax reduction by (name of jurisdiction)." (f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately. (g) The total taxes due and payable on the property covered by the bill. (h) Instructions on tendering payment, including the name and mailing address of the tax collector. (i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph. (j) Information specifying all of the following: (1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor's office. (2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted. (3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.

•What image do you want to project on your bill/stub?

Perception

•Should the bill look like a government Document?

Perception

•Should the bill look like a business document?

Perception

•Should the bill look like a party invitation?

Perception

You are cordially invited to pay your property taxes

for your parcel # 123-456789-00-1.The cover charge is $723.58

There’s lots of ways to pay so don’t delay

What: Tax Payment PartyWhere: Treasurer-Tax Collector’s

OfficeWhen: by December 10th and April 10

Why: Because it’s the lawWho: YouPlease RSVP and pay by Dec.

10 or you will have to pay a 10% party penalty.

•Different colors for different bills•Different colors for different years•Multi-color layout to draw the eye•Different Fonts / formatting to draw the eye

Colors and Formatting

•Multi-color layout to draw the eye•Different Fonts / formatting to draw the eye

Colors and Formatting

•Multi-color layout to draw the eye•Different Fonts / formatting to draw the eye

Colors and Formatting

• How much can you manipulate your data?• How is your data extracted?• What kind of file format is generated?• Do you print the bills in-house or have an outside vendor?• How much do you pre-print on the form vs. from the data

Data Constraints

To Much Info vs. Not Enough

To Much Info vs. Not Enough

•Pay on-line•Detach stub and return with your payment•Partial payments not accepted•Do not staple, tape, or write on stub•Write your parcel number on your check•Your cancelled check is your proof of payment•Mail Correspondence to: •Check box for change of address•Second cannot be paid unless first is paid•Fee for returned checks

Common things we want to say

•Stub design (Lockbox vs. In-house Processing)•Scan line design considerations•Mailing Issues (What we have seen them do)

Technology Utilization- Things to consider

Stub design for In-House vs Outsourced Processing

In House Considerations(Pros)• Staff most knowledgeable• Quick operator decisioning• Integrated Systems• Real time/near real time processing• Full control of stub/envelope design(Cons)• Limited staff resources• Cost of equipment/maintenance• Limited equipment• Processing delays due to volume• Inconsistent enforcement of business

rules

Outsourced (Lockbox) Considerations(Pros)• Unlimited equipment• Latest technology available• No processing delays• Dedicated lockbox staff• Strict adherence to written business rules• Remote reject processing• Free up employees for other tasks(Cons)• Less knowledgeable staff• Systems not integrated with county

systems• Slower operator decisioning• Batch driven, not real time posting• Stub/envelope design must comply with

lockbox guidelines.• Cost driven by volume & rejects

Scan Line Design Considerations• Who’s processing (In house vs Lockbox)• Do we want every stub returned with the payment?• Give plenty of clearance around the scan line.• Put the minimum required information on the stub

to accomplish the desired goal (KISS).• Design a unified scan line that will work for all bill

types.• ICR (Intelligent Character Recognistion) written

amount paid and the use of dropout ink?

What We Have Seen Them DoTaxpayers have come up with a multitude of ways to express their frustration when paying their property taxes. Here is a partial list of things we’ve seen taxpayers do to their payment stub(s).

•Tear the stub/scan line•Staples in the scan line•Holes punched in the stub•Tape torn stubs using scotch, electrical or duct tape (on the face of the stub)•Stubs are stained (coffee, soda, other) to the point of being unreadable•Write on/near the scan line•Tape notes to stub•Send photocopy of stub/website•Send a check for the whole dollar amount and change for the remainder•Tape the stub and check to a single sheet of paper

Questions?