How To... Change an Agricultural Rollback Delinquency Date
Agricultural Rollbacks are based on the calendar year and not the tax year. If an agricultural rollback is worked between 01/01/2010 and 12/31/2010, the years being rolled back will be 2005-2009 and the delinquency date will be 02/01/2011 and the Rollback year will be 2010.
After adding the rollback record; to change the delinquency date, look up the property account in "Taxpayer Account" and change the delinquency date on "Page 2".
NOTE: Sometimes the appraisal district will get you the rollback information late so a change to the delinquency date will be necessary.
If there are only a few years being rolled back then the Rollback Year will be the Year that it is worked or Use Code changed. This will be important as the interest is calculated at 7% per year.