The Tax Rate Setting Process contains five "phases" that require review and approval by NHDRA personnel: Pre-Review (optional), Appropriations Review, Revenue Review, Financial Review, and Tax Rate Setting. Each phase has one or more requirements that must be met before it is flagged as "ready" and NHDRA personnel can complete their end of the process. The requirements may be the entry and submission of data or the uploading of attachments. These requirements vary by entity type. The following tables give an overview of the requirements for each phase.
Pre-Review
An entity is flagged as "ready" for a pre-review once at least one warrant article or resolution has been drafted and the user has clicked the "Request Pre-Review" button (See: The Pre-Review Process).
Appropriations Review
An entity is ready for an appropriations review when the following have been submitted or uploaded (See: articles on The Proposed Budget and Voted Appropriations).
| Requirement | Type | Due Date | Town/City | School | Village | County |
|---|---|---|---|---|---|---|
| Proposed Budget | Submission | - | MS-636, MS-737, MS-6C | MS-26, MS-27, MS-26C | MS-636, MS-737 | - |
| Budget as Posted | Upload | 20 days after meeting | MS-BAP | MS-BAP | MS-BAP | - |
| Warrant/Resolution as Posted | Upload | 20 days after meeting | MS-TW/MS-RAP | MS-SWP/MS-RAP | MS-VW | - |
| Meeting Minutes | Upload | 20 days after meeting | MS-MM | MS-MM | MS-MM | MS-CDM |
| Report of Appropriations Voted | Submission | 20 days after meeting | MS-232 | MS-22 | MS-232 | MS-42 |
| Signed Appropriations as Voted | Upload | 20 days after meeting | MS-232S | MS-22S | MS-232S | MS-42S |
The following are only required for SB2 entities:
| Requirement | Type | Due Date | Town/City | School | Village | County |
|---|---|---|---|---|---|---|
| Deliberative Session Minutes | Upload | 20 days after meeting | MS-DSM | MS-DSM | MS-DSM | - |
| Certified Counts/Ballot Minutes | Upload | 20 days after meeting | MS-CC | MS-CC | MS-CC | - |
| Official Ballot Sample | Upload | 20 days after meeting | MS-OB | MS-OB | MS-OB | - |
Financial Review
An entity is read for a financial review when the following have been submitted or uploaded (See: The MS-535 Submission Process).
| Requirement | Type | Due Date | Town/City | School | Village | County |
|---|---|---|---|---|---|---|
| Financial Report | Submission | Apr 1 (Sep 1 for FY) | MS-535 | - | MS-535 | - |
| Signed Financial Report | Upload | Apr 1 (Sep 1 for FY) | MS-535-S | MS-25 | MS-535-S | MS-45 |
| Tax Collector's Report | Upload | Mar 1 (Sep 1 for FY) | MS-61 | - | - | - |
Revenue Review
An entity is ready for a revenue review when the following have been submitted or uploaded (See: Entering the Revised Estimated Revenues)
| Requirement | Type | Due Date | Town/City | School | Village | County |
|---|---|---|---|---|---|---|
| Revised Estimated Revenues | Submission | Sep 1 | MS-434 | MS-24 | MS-434 | - |
| Signed Revised Est. Revenues | Upload | Sep 1 | MS-434-S | MS-24-S | MS-434-S | - |
Tax Rate Setting
An entity is ready for the initial tax rate to be calculated when the following have been submitted and any associated entities, such as schools or village districts, have met all requirements up to this point (See: Tax Rate Setting).
| Requirement | Type | Due Date | Town/City | School | Village | County |
|---|---|---|---|---|---|---|
| Total Assessed Value | Upload | Sep 1 | MS-1 | - | MS-1V | - |