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Tax code agency rate data includes some agencies that were expired in 2023 #44

@kyrasturgill

Description

@kyrasturgill

The tax_code table includes a few agencies with agency rates greater than zero that were not active in 2023, resulting in an incorrect tax code rate for seven tax codes. These agencies exist in the tax code data but not the agency data for 2023. This issue originates in the source data from the Clerk, 2023 Tax Code Agency Rates which includes the expired agencies. The Agency Tax Rates report does not include these agencies.

Potential fix is adding a step to the ingest stage that removes agencies in the Tax Code Agency Rates data that are not present in the Agency Tax Rates report for the corresponding years, then recalculating the aggregate tax code rate.

So far I only checked this for 2023, so not sure the extent of this issue in past years. There are only three agencies that are included in tax_code and not in agency for 2023 and have an agency rate > 0 (there are 600+ agencies that are not active but still included, but the rates are 0 so there is not impact on tax code rate).

The agencies are:

  • 070230001 (LEYDEN FIRE PROTECTION DISTRICT BOND), agency rate .022
  • 030380103 (CITY OF EVANSTON SPECIAL SERVICE AREA NO.4), agency rate .147
  • 030210151 (CITY OF CHICAGO SPECIAL SERVICE AREA 52), agency rate 1.070

Tax codes impacted are

  • 17015
  • 20221
  • 20261
  • 20263
  • 70085
  • 70086
  • 72169

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