A real property accounts receivable (A/R) report tracks outstanding property tax balances owed by property owners. It provides a detailed record of unpaid property taxes, penalties, interest, and any other charges associated with real property (land, buildings, and fixed improvements). 

Print a Real Property Accounts Receivable Report to review outstanding balances owed on real property tax accounts. The report provides a summary of unpaid taxes, penalties, interest, and other charges, helping users monitor collections, identify delinquent accounts, and verify the accuracy of accounts receivable balances. Reviewing this report supports financial reporting, reconciliation, and collection activities.

Examples:

• Identify properties with unpaid taxes and outstanding balances.
• Review delinquent accounts before sending notices or beginning collection efforts.
• Verify accounts receivable totals for financial statements and audits.
• Monitor outstanding balances by property, owner, tax year, or taxing district.
• Reconcile real property receivable balances with the General Ledger and other financial records.

By printing a Real Property Accounts Receivable Report, you can track amounts owed, support collection efforts, ensure accurate financial reporting, and maintain reliable property tax records.

Connect master report definitions: 

• Real property accounts receivable report by parcel ID [Caselle Master]

This report was updated in the 2025.02 release. 

Printing a real property accounts receivable report

1. Open Connect Property Tax Collection > Real Properties > Real Property Accounts Receivable Report.

2. Select report dates. 

3. Set up the report options. 

4. Click Print  (CTRL+P).

Include properties with a zero balance

A property with a zero balance is a property with full paid property taxes. You may need to review properties with a zero balance for audit and compliance tracking, reconciliation and financial tracking, customer service inquiries, and identifying exempt or overpaid accounts. 

Example: Property tax bill is $3,000. Taxpayer payment is $3,000. The balance is $0 ($3,000 - $3,000 = $0). 

Include properties with a credit balance

A property with a credit balance means that a taxpayer has overpaid their property taxes or has an excess amount on their account.

Example: Property tax bill is $3,000. Taxpayer payment is $3,200. The credit balance is $200 (overpayment) ($3,000 - $3,200 = -$200).

Include properties with a positive balance

A property with a positive balances means that a taxpayer still owes money on their property tax account. This occurs when the amount paid is less than the amount due. 

Example: Property tax bill is $3,000. Taxpayer payment is $2,500. The positive balance is $500 ($3,000 - $2,500 = $500).

A positive balance may result in penalties, interest, or tax liens. It may require follow-up for collections or payment arrangements. 

Include only properties with unapplied payments

An unapplied payment refers to a payment received by the tax office that has not been assigned to a specific property tax account or bill. This can occur for several reasons, such as missing account details, incorrect payment amounts, or discrepancies in property ownership records.