In addition to the municipal tax levy, property tax notices often include amounts collected on behalf of other authorities (education boards, library boards) and charges for local improvement projects (sidewalks, sewers, streetlights). This guide covers both features.
Getting Here
- Open the main sidebar and select a Bookkeeping Client.
- In the client sidebar, expand Municipal Government → Property Tax → Billing & Notices.
- Click Requisitions or Local Improvements.
Requisitions (Education, Library & Custom)
Path: Billing & Notices → Requisitions
A requisition is an amount the municipality must collect from property taxpayers on behalf of another authority — typically an education board (school board), a library board, or a custom taxing authority.
The Requisitions Table
Use the Tax Year dropdown and Type filter at the top to narrow the list.
| Column | What You See |
|---|---|
| Requisition # | A unique reference number. |
| Name | The requisition name, e.g., "School District 12 Operating." |
| Board | The board or authority name. |
| Type | education, library, or custom badge. |
| Amount | The total requisition amount to be collected. |
| Mill Rate | The calculated mill rate needed to raise this amount. |
| Collected | How much has been collected from taxpayers so far. |
| Remitted | How much has been remitted (paid) to the board. |
| Actions | View, Regenerate Levies, Record Remittance, and Delete. |
Summary Metrics
Above the table, four summary cards show:
| Metric | What It Shows |
|---|---|
| Total Requisitioned | Sum of all requisition amounts for the selected year. |
| Total Collected | How much has been collected from property tax payers. |
| Total Remitted | How much has been paid to the boards. |
| Under / Over Levy | The difference between collected and requisitioned. A negative number (red) means you have not collected enough yet. |
Creating a Requisition
- Click the Add Requisition button.
- Fill in the form:
| Field | What To Enter |
|---|---|
| Requisition Type | Education (school board), Library (library board), or Custom (any other taxing authority). Required. |
| Requisition Name | A descriptive name, e.g., "School District 12 — 2026 Operating." Required. |
| Board Name | The name of the school board, library board, or authority. |
| Board Type | Optional board classification. |
| Requisition Amount | The total dollar amount the board has requisitioned from the municipality. Required. |
| Mill Rate | Optional. If you enter a specific mill rate, the system uses it instead of calculating one from the amount. |
| Revenue Account | The GL revenue account where collected funds are recorded. |
| Expense Account | The GL expense account used when remitting funds to the board. |
| Property Classification IDs | Select which property classifications this requisition applies to. If none are selected, it applies to all. For example, an education requisition typically applies to all classifications. |
| Collect on Exempt Properties | Toggle on if exempt properties must still pay this requisition. Usually off. |
| Notes | Any notes about this requisition. |
- Click Save.
How Requisition Mill Rates Are Calculated
When you create a requisition without specifying a mill rate, the system calculates it automatically:
- Sum the total taxable assessed value of all properties in the selected classifications.
- Divide the requisition amount by the total taxable value.
- Multiply by 1,000 to get the mill rate.
For example, if a school board requisitions $500,000 and the total taxable value of all properties is $200,000,000:
$$ \text{Mill Rate} = \frac{500{,}000}{200{,}000{,}000} \times 1{,}000 = 2.500 \text{ mills} $$
This rate is automatically applied to every qualifying property's tax notice as a separate line item.
Viewing Requisition Detail
Click the eye icon to open the detail panel, which shows:
- The requisition header information.
- Levies — A table of every property levy generated for this requisition, showing roll number, taxable value, and levy amount.
- Remittances — A table of payments made to the board.
Regenerating Levies
If you change the requisition amount or the underlying assessment roll changes, click Regenerate Levies to recalculate all property levies for this requisition. This updates the amounts that will appear on notices.
Recording a Remittance to the Board
When you send collected funds to the board:
- Click the Record Remittance button (dollar sign icon).
- Fill in:
| Field | What To Enter |
|---|---|
| Amount | The dollar amount being remitted. |
| Payment Date | The date of the remittance. |
| Bank Account | The GL bank account the funds are paid from. |
| Reference Number | Cheque number or EFT reference. |
| Notes | Any notes. |
- Click Record Payment.
The system records the remittance and updates the requisition's remitted balance.
Local Improvements
Path: Billing & Notices → Local Improvements
Local improvements are infrastructure projects (sidewalks, sewer connections, streetlights) that benefit specific properties. The cost is recovered through a special charge — often a Local Improvement Charge (LIC) — added to the benefiting properties' tax notices over a set number of years.
The Local Improvements Table
| Column | What You See |
|---|---|
| LIC # | A unique local improvement charge reference. |
| Bylaw # | The authorizing bylaw number. |
| Project Name | A name describing the improvement (e.g., "Maple Street Sidewalk"). |
| Total Cost | The total project cost to be recovered. |
| Number of Properties | How many properties are being charged. |
| Annual Charge | The annual amount each property pays. |
| Term | How many years the charge runs (e.g., 10 years). |
| Status | Active, Completed, or Cancelled. |
Creating a Local Improvement
- Click New Local Improvement.
- Fill in the project details:
| Field | What To Enter |
|---|---|
| Bylaw Number | The council bylaw authorizing the improvement. Required. |
| Project Name | A descriptive name for the project. Required. |
| Total Cost | The total project cost to be recovered from property owners. |
| Number of Years | How many years to spread the cost over (e.g., 10). |
| Interest Rate | The annual interest rate charged on the outstanding balance. |
| Start Year | The first tax year the charge appears. |
| Properties | Search and select the benefiting properties. You can add multiple properties. |
| Charge Per Property | If you split the cost evenly, enter the annual charge per property. Or enter a total and the system divides it. |
- Click Save.
How Local Improvement Charges Appear on Notices
Each property's annual LIC charge is added as a separate line on the tax notice. The charge is calculated as:
$$ \text{Annual Charge} = \frac{\text{Property's Share of Cost}}{\text{Number of Years}} + \text{Interest on Outstanding Balance} $$
The system tracks the outstanding balance for each property. As annual charges are paid, the balance decreases.
Amortization Schedule
Click the eye icon on any LIC to view the amortization schedule. For each year, it shows:
- Opening balance.
- Annual charge (principal + interest).
- Payment received.
- Closing balance.
How Requisitions and LICs Fit into the Tax Notice
A typical property tax notice has multiple line items:
| Line Item | Source |
|---|---|
| Municipal Tax | Mill Rates (Configuration) |
| Education Tax | Education Requisition |
| Library Tax | Library Requisition |
| Local Improvement Charge | Local Improvements |
| Penalty / Interest | Charge Rules (if overdue) |
The total of all line items is the Total Tax Due on the notice.
Next Steps
After notices are sent and payments are collected, you need to:
- Run reports to monitor collections and aging.
- Reconcile the tax sub-ledger to the general ledger.
- Classify receivables per PS 1201 (current vs. non-current).
- Assess doubtful accounts per PS 3510.
- Perform year-end rollover to close the fiscal year.
See the Reporting, Compliance & Year-End guide.