Open Arsenal

Recover Public Funds. Return Public Value.

Tax Accountability System is a modular specification designed to create a transparent, government-controlled framework for managing delinquent property taxes, statutory redemption, foreclosure, tax forfeiture, and public property disposition. The system is designed around the principle that delinquent property taxes should remain a public financial obligation rather than becoming an investment product for private tax-lien investors. Properties that remain more than 60 days past due enter formal delinquency, triggering a mandatory public notice and a 24-month statutory redemption period. Foreclosure cannot proceed until the redemption period has expired and all required notice and due-process requirements have been satisfied.

The system provides comprehensive public transparency throughout the entire delinquency and forfeiture lifecycle. A publicly accessible Delinquency Registry records the property’s delinquency status, redemption timeline, foreclosure status, forfeiture status, and other required public information. Every forfeited property’s financial activity is also subject to transparent accounting, including its final sale price and every expense charged against the property. Legal costs, maintenance, repairs, auction expenses, administrative expenses, and other deductions must be documented, categorized, and publicly disclosed. No undocumented or undisclosed expense may be deducted from property-sale proceeds.

Tax Accountability System also establishes a township-wide excess-proceeds framework designed to return public value to the community. After delinquent taxes, legally authorized costs, and documented property expenses are satisfied, eligible excess proceeds, including applicable interest earned on those proceeds, enter a public distribution pool. The system distributes that pool equally among all primary homes in the township. Primary-home ownership is the sole eligibility criterion for the rebate, with no adjustment based on property size, property value, household size, income, neighborhood, mortgage status, or the amount of taxes previously paid. Every primary home receives one equal share.

Artificial intelligence can support the system through automated record verification, delinquency tracking, financial reconciliation, primary-home counting, equal rebate calculations, duplicate detection, and audit validation. The AI operates within government-defined rules and cannot create its own eligibility standards or alter the equal-distribution requirement. For forfeited residential properties designated for disposition under the specification, the system can require primary-residence use and verified U.S. citizenship for purchasers, subject to applicable law. Through modular design, public records, itemized financial accounting, auditable AI processes, transparent property sales, and equal community rebates, Tax Accountability System provides a framework for recovering public funds while returning excess public value to the community.

This specification is released under AGPL-3.0+ and is free to use with required Section 7 attribution. Attribution-free deployment is available through a Specification Branding License, with fees based on deployment scope and network size.