Revenue manager asks Erie County to exonerate old tax penalties for deleted trailers

At the March 5 finance meeting, Jennifer Ernel Stilling, manager of the revenue tax code bureau, asked the committee to exonerate outstanding penalties, interest and fees tied to deleted trailers and invalid parcel records that remained on the county's system.

"A number of deleted trailers were still sitting on our system, which then inflates our accounts receivable number, and I wanted to take care of that," Stilling said, explaining that it took several months to obtain verification from municipalities and school districts before bringing the accounting correction to the committee.

Members asked whether the exonerations would materially affect the county's fund balance and millage calculations. A committee member noted that millage-setting typically includes a collection-rate assumption, and staff said the amounts were not expected to materially change general-fund balances but do affect the base assessed value used in millage computations. The transcript included remarks that some affected entries dated back many years (one speaker referenced 2003 as the last recorded year for related items).

The committee discussed the accounting mechanics and asked staff to proceed with the correction so the county's accounting and receivable reports reflect updated, verified parcel status. No final vote on the exoneration was shown in the meeting record; staff presented the item for committee consideration and verification.