NM Tribal Tax Exemption Data Base

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NM Tribal Tax Exemption Data Base
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Blue processes are manual, green are
computerized. Customers can enter information 3
ways, Tribal admin 2, Utils 1. Tax and rev works
with DB admin to make sure it meets their
requirements. Is there a Tribal Census DB?
GIS Digital Map Search
Tribal Census DB
Tax Rev oversight
Tribal Admin
Database Digital interface (write)
Database Human Interface
Database Admin
Customer
Utility
Database Digital interface (read)
3rd Party Database
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Overview

• No single way has yet been found that would
  definitively identify all tax exempt tribal
  members on tribal lands. The current system
  tends to miss a substantial percentage of this
  population while being very labor intensive.
• The goal of the third party database is to
  simplify the gathering of information and
  presentation to a range of utilities and service
  providers while improving the percentage of
  identified tax exempt individuals and connecting
  them to their utilities accounts.
• The database must address privacy concerns and
  laws while using all useful data sources to
  present useable lists to the various service
  providers.
• The ability to address each nations methods and
  concerns is crucial as is the ability to be
  modified to meet future needs.

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DB FieldsItems in Red are internal only, Items
in black are for output to utils/businesses

• Addresses (Number, street, county, city, state,
  zip
• or PO box, county, city, state, zip)
• Names
• Tribe
• Tax exempt codes (what taxes are exempt)
• Additional Taxes (for tribe) Rate authority
• Last 4 digits of SSN (to connect a record to a
  utility account)
• Sources of info (map, individual, utility, tribe)
• Source name (for quality control)
• Date of most recent update (for quality control)
• Accounts (utilities can only see their own
  account)
• Expired (Yes/No to be used for identifying stale
  records)
• Potential (used to identify records that have not
  been verified)
• Expiration date (used to determine when record
  data becomes stale)

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Why is it necessary for addresses to be used for
identifying provider accounts?

• If the mapping/GIS data feature is to be used
  with assumption of non-tax it will not provide
  any other data. As such address matching must be
  used if mapping is to be used.
• All service providers have a billing address and
  only a billing address in common.
• Having customers or tribal admins add all service
  provider account numbers for each tribal member
  is impractical (basically what is being done now)
  and so will lead to a continuation of current
  situation.
• People know their addresses better than their
  account numbers.
• All service providers can link billing addresses
  to accounts. In effect they have to be already
  in order to send out a bill.
• Addresses are relatively stable and non
  confidential.
• Addresses are self-checking in that all providers
  already act on changes to billing addresses such
  as moves and abandonment. (good for quality
  control)

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Input from Customer/Tribal AdminName Date
Billing addressesPhysical AddressesPhone
numbersLast four digits of SSN (optional)Tribe
All information is used to create a new record or
to update an old one. This information can come
from a form turned in to the Data base clerk or
from the tribal admin via web page or through the
tribes database directly. Output to the customer
comes in the form of renewal notices (to verify
they are still at the same address and still
eligible) and correct taxing on their bills.
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Input from UtilitiesAccount number Billing
addressPhysical Address - optional
Output to the Utilities Addresses Account
numbers Phone numbers Last four digits of SSN
Notes Input is optional and is intended to help
companies that cannot find user records using
billing or physical addresses. The company
submits this data for all their accounts that are
potentially on tribal lands. The data base looks
for matches on the addresses using both existing
data and the tribal map. If no match is found
the data is discarded. If a match is found the
account number is added to the matching record.
When the company searches for the list of exempt
addresses it will get back the list using account
numbers that the company can use. Note that
Qwest has also proposed that the utilities
provide this function for themselves and that
account info not be given to the third party data
base.
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Tribal Map Lookup.Output to Map Physical
AddressBilling AddressInput from Map In
tribal boundaries Yes/NoTribe
Notes This slide refers to using BIAs digital
tribal boundaries (mapping) to Identify
potential exclusions from state taxation. When a
utility submits an address the data base that is
not in the database it gets forwarded on to the
mapping system. If the BIA maps finds the
address in tribal boundaries a yes is returned
and a Record is created in the database.
Depending on whether the tribal addresses are
assumed to be exempt or not, the record may be
set as exempt or it may just be flagged for
follow up, perhaps with a form letter or email to
a tribal admin.
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Input from Tax RevThere is no data which is
liable to be needed to be put in by Tax Rev,
however they are instrumental in determining
acceptable criteria, providing tax additions and
determining which tribes are exempt (or not) from
the many different types of state taxes due to
MOUs. As such they, in coordination with the
database administrators, determine some fields
construction.
Output to Tax and Rev Since Tax and Rev must do
auditing of the companies and certify the data
base to be an acceptable check on exemption
status they should have access to all data as
needed.
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Input from Tribal CensusYes/NoName ?Addresses
Date
Output to Tribal Census Name ? Addresses
Notes A query goes out to Tribal Census
whenever a company submits an address that is
not found in the database. If no match is made
tribal census returns no then no Records are
changed. If yes the appropriate record has
addresses added if missing and The date from the
tribal census is placed in the record for expiry.