2003-811-Resolution No. 2003-038 Recorded 5/1/2003DESCW
TES COUNTY OFFICIAL
UBLANKENSNIP, COUNTY CLERKS CJ 1003.81!
NANCY
REVIE COMMISSIONERS' JOURNAL 05101/2003 01;34.23 PM
LEG SEL IIII IIIIIIIIIIIIIIIIIII
l
For Recording Stamp Only
BEFORE THE BOARD OF COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Adopting the Oregon
Department of Revenue Assessment
and Taxation Grant Application for
Fiscal Year 2003-04, and Designating
a County Contact Person to Handle
the Grant Application Process
*
* RESOLUTION NO. 2003-038
*
*
*
*
WHEREAS, Deschutes County is Applying to the Department of Revenue
in order to participate in the Assessment and Taxation Grant; this state grant
provides funding for counties to help them come into compliance or remain in
compliance with Oregon Revised Statutes 308.027, 308.232, 308.234, Chapters
309, 310, 311 and 312, and other laws requiring equity and uniformity in the
system of property taxation; and
WHEREAS, Deschutes County has undertaken a self-assessment of its
compliance with the laws and rules which govern the Oregon property tax system;
and
WHEREAS, Deschutes County is generally in compliance with Oregon
Revised Statues 308.027, 308.232, 308.234, Chapters 309, 310, 311 and 312, and
other laws requiring equity and uniformity in the system of property taxation; and
WHEREAS, Deschutes County agrees to appropriate the budgeted dollars
based upon one hundred percent of the expenditures certified in the grant
application; if one hundred percent is not appropriated, no grant shall be made to
the County for the quarter in which the County is out of compliance; and
Page 1 of 2
WHEREAS, Deschutes County hereby designates Scot Langton, Deschutes
County Assessor's Office, telephone number (541) 388-6513, as Deschutes
County's contact person for this grant application;
NOW, THEREFORE, BE IT RESOLVED that the Deschutes County Board of
Commissioners hereby adopts the foregoing Resolution.
DATED this 30th Day of April 2003.
THE BOARD OF COMMISSIONERS
FOR DESCHUTES COUNTY, OREGON
ennis R. Luke, Chair
Tom De olf, Commission
ATTEST: &Ifaief M. aly, C issioner
Recording Secretary
Page 2 of 2
2003-2004
Property Tax Program
Grant Application Forms
and Instructions
2003-2004
Property Tax Program
Grant Application Forms and Instructions
Contents
Background and General
Information -------------------------------------------------- 3
Instructions---------------------------------------------------- 4
County Checklist for Completing
the Grant Application ---------------------------- 9
Worksheet for Calculating FTEs ------------10
Grant Application Staffing Report ---------- 12
Explanation of All Staffing Changes ----- 13
Valuation Appraisal Staffing by
Work Activity ----------------------------------------- 14
Summary of Expenses ________________________________ 15
Grant Application Resolution __________________ 16
OAR 150-294.175 ________________________ 17
2of19
2003-2004
Property Tax Program
Grant Application Forms and Instructions
Background
The 1989 Legislative Assembly enacted House
Bill (HB) 2338 in response to statewide
deterioration in the property tax system caused
by a variety of factors, including a lack of local
funding. The legislation provided money to
stem the deterioration and to maintain an
adequate level of operation in the counties. A
portion of the money was also earmarked for
the Department of Revenue to support the local
assessment and taxation (A&T) system and to
appraise industrial properties.
The money is raised by a fee placed on most
documents recorded in the county clerk's office
and a percentage of the interested collected on
delinquent property tax accounts. The
department uses the grant application to
allocate each county's proportionate share of
the department -approved assessment and
taxation budgets for all counties for the coming
fiscal year. HB 2139, enacted by the 1999
Legislative Assembly, provided additional
stability to the funding mechanism first
established in 1989.
General Information
We strongly encourage each county to
designate a single contact person within the
office to coordinate the grant application
process.
The property tax functions eligible for grant
funding are as follows: assessment
administration, valuation, appeals, tax
collection and distribution, cartography, and
assessment and taxation data processing
support. The completed grant application will
contain information on workload, staffing, and
budgeted expenditures relative to each function.
The county governing body must deliver (by
hand, regular mail, e-mail, or fax) a completed
grant application and signed resolution to the
department's grant application coordinator on
or before May 1 to be eligible to share in the
dollars distributed from the County Assessment
Function Funding Assistance (CAFFA)
account.
3of19
Instructions
Staffing Report
The staffing report (Page 12) displays the
staffing level for each A&T function within the
county. Use the assigned duties to determine if
the staff qualifies for inclusion in the grant, and
identify the appropriate percentage if those
duties are less than full-time. Refer to the
sample worksheets on pages 10 and 11 to assist
in calculating the correct number of full-time
equivalent positions dedicated to the A&T
function. The sample worksheet on page 10
illustrates full-time equivalents (FTEs) ded-
icated to support the Board of Property Tax
Appeals function. The worksheet on page 11 is
a blank version of the same form to assist you in
calculating FTEs.
Qualifying A&T duties must support the A&T
function. For example, county management of
property involved in property tax foreclosure
would qualify, but management expenses
incurred for property obtained by means other
than property tax foreclosure would not.
For each function area, identify the (FTEs) that
are approved for the current fiscal year,
2002-2003, column 1, on the 2003-2004 Grant
Application Staffing Report. These numbers
should be equivalent to those identified in last
year's grant application in the column identified
as Budgeted FTEs for the coming year
(2002-03). Please identify the reason for any
discrepancy between the approved FTEs for
2002-03 and those identified as budgeted for
2002-2003 in last year's grant application (for
example, as the result of unfilled positions) on
Page 13 of this application, "Explanation of All
Staffing Changes," in the top box.
Next, identify the number of FTEs that will be
budgeted for the next fiscal year, 2003-2004. If
a staff member performs duties in two or more
different A&T functions, then the FTEs should
be allocated between those two functions.
In column 3 of the Staffing Report, note any
change between approved FTEs for 2002-2003
(in column 1) and budgeted FTEs for
2003-2004 (in column 2). A plus represents an
increase in the number of FTEs and a minus
represents a reduction in the number of FTEs
dedicated to a particular function, year-to-year.
Please explain any differences (plus or minus)
on Page 13 of this application, "Explanation of
All Staffing Changes," in the bottom box.
The allocation of FTEs on the staffing report
should be consistent with the allocation of
personal service expenses on the Summary of
Expenses (page 15). FTEs are not the same as
filled positions. For example, if a residential
appraiser regularly spends 15 percent of his or
her time doing assessment records duties, then
the FTEs for that position should be split
between "support staff' 15 percent and
"residential appraiser" 85 percent. On the
Summary of Expenses report, the salary for that
position should also be split between
"assessment administration" 15 percent and
"valuation appraisal staff' 85 percent.
Valuation - Appraisal Staffing by
Work Activity
The Valuation -Appraisal Staffing by Work
Activity table on page 14 describes the actual
appraisal activity (by number of accounts
affected by the particular activity) and the
number of FTE assigned to that activity during
the 2002-2003 tax year in comparison to the
estimated numbers for those same categories for
the 2003-2004 tax year.
4of19
Provide the actual (2002-2003) and estimated
(2003-2004) number of accounts pertaining to
each activity. Fill in the actual and estimated
number of FTE that correspond with each
activity. Use decimals where appropriate.
Under Section 2., "BoPTA" (Board of Property
Tax Appeals), do not include support provided
by the county clerk's office. Count only the
assessor's office support to BoPTA.
Under Section 4., "Personal Property", do not
include manufactured structures. Include those
accounts both below and above the personal
property reporting threshold in enumerating the
accounts by activity.
Under Section 7., examples of "Other
Valuation -Appraisal Activity" include such
tasks as record filing, tech group participation,
or taxpayer assistance.
Summary of Expenses
General
Expenditures include all direct costs, including
personnel and supplies associated with the
assessment, collection, and distribution of
property taxes. There are specific allowances
for costs incurred in transportation, capital
outlay, and indirect costs. The form on page 15
has been designed to help you comply with the
requirements of OAR 150-294.175(1)(c),
"Expenditures for Assessment and Taxation," in
presenting your program expenditures for
inclusion in the grant funding.
Columns A through F on page 15 denote
various program functions that occur in
administration of the property tax system.
Rows 1 through 4 on page 15 are the object
classification (sometimes referred to as
categories). This table allows the department to
identify the resource classification (Personal
Services, Materials and Services, etc.) that is
being allocated to each program function
(Assessment Administration, Valuation,
BOPTA, etc.).
Please read all of the instructions before com-
pleting the form on page 15.
• Enter the name of the county at the top of
the form.
• Under each function column, record only
the amount of expenditure that will actually
be used for that function split out by
categories (rows). For example, if an
appraiser is regularly spending a portion of
his/her time doing assessment records
duties, record the cost of that personal
services time under the assessment
administration column.
• If expenditure items are used for more than
one function, apportion the expenses
among the functions involved. For
example, if supplies are purchased in bulk
to be used by Valuation, Assessment
Administration, and Tax Collection,
apportion the cost of the supplies among
these three functions in the row labeled
"Materials and Services."
• Pay special attention to all notes in the
table
and the accompanying explanations.
Row 1 - Personal Services
Include wages, paid benefits, workers' com-
pensation, etc.
For data processing, see Special Note III under
"Capital Outlay" and instructions for Column F
on page 15 for "Personal Services."
5of19
Row 2 - Materials and Services
Include materials and services such as office
supplies, service contracts, instate travel,
equipment rent, postage, freight, printing,
reporting and recording fees, dues and
subscriptions, DP supplies, education or
instruction, professional development, and
employee recognition/awards and relocation,
etc. Do not include items that qualify as capital
outlay or indirect costs in your county.
Expenditures categorized for materials and
services that are either partially or fully
reimbursed by ORMAP can still qualify for
inclusion in the grant.
Rent and utility expenses can be included under
materials and services if those expenses can be
directly allocated to a distinct program function
(for example, Assessment Administration,
Valuation, Tax Collection, etc.). Rent and
utility expenses that are not directly allocable to
a program function are considered to be indirect
costs for which a general allowance has already
been provided (see Note IV -Indirect Costs).
Row 3 - Cost of Transportation
Include only the operating cost of vehicles. Do
not include the purchase cost of vehicles. The
administrative rule provides only two methods
for determining the cost of transportation. They
are:
Method 1. Use the actual costs of operations
for a twelve-month period, plus a depreciation
allowance for the useful life of the vehicle, or
Method 2. Use the county established rate per
mile with an estimate of the miles that will be
driven during the fiscal year.
Identify the method used in Note II at the
bottom of the expense summary form on page
15. If you use Method 2, provide the rate per
mile and the estimate of miles in the blanks
provided.
Row 4 -Capital Outlay
Include the cost of items that are categorized by
your county as capital outlay. The total capital
outlay on page 15 is limited to either: (1) six 6
percent of the total expenditures certified in rows
1 through 3, column G; or (2) $50,000, whichever
is greater. See instructions for "Note V" on page 7
for a detailed discussion on calculating this
limitation.
Data Processing Special Note (Note III) on page
15: Include personal services, materials and
services, and transportation costs for data
processing equipment purchases or data
processing development in Capital Outlay under
the Data Processing function. Lease purchase
payments are included here.
Column C - Board of Property Tax
Appeals (BOPTA)
Expenses for board members who are paid on a
per diem should be placed under the category
"Materials and Services." Expenses incurred for a
board appraiser under contract should be
categorized under "Materials and Services."
Column F - Assessment & Taxation
Data Processing
Direct costs for data processing include such items
as: software changes required because of changes
to laws or rules, elimination of "bugs," installation
of periodic software upgrades, and technical
assistance for personal computer support. For a
more extensive listing, see OAR
150-294.175 (1)(c)(4)(d).
Personal Services. Include only personal
services necessary to maintain and operate data
processing systems for assessment and taxation.
Materials and Services. Include only the
materials and services used by data process-
ing in support of assessment and taxation
functions. This would include contract services
such as those provided by various software
vendors.
6of19
Rent and utility charges can be included under
this category IF the assessment and taxation
functions identified in the general grant
information on page 3 of this manual, are
directly charged for rent and utilities. If there
are no direct charges for those items, indirect
costs are assumed to cover the rent and utility
costs for those functions.
Capital Outlay. See the "Data Processing
Special Note III" under Row 4 - Capital Outlay
in these instructions on page 15.
Note IV- Indirect Costs
Indirect costs are expenditures for items other
than labor and materials, such as administrative
costs, professional fees, legal fees, consulting,
and accounting. These costs are not readily
identifiable with nor are they necessarily
incurred as the result of services rendered.
Instead, indirect costs are typically calculated as
a percentage of direct cost labor, materials, and
overhead.
Show which method you used to determine
indirect costs by checking the appropriate box.
• If the county receives federal grants, and has
a percentage amount approved by the
granting agency for indirect costs, the county
may use that percentage to calculate indirect
costs for this grant (in the same manner used
for grants by the federal granting agency), or
• The five percent method. If the county
has no federal indirect costs percentage, use
five percent of the total expenditures less the
amount of capital outlay. This is calculated
by totaling rows 1, 2, and 3 in column G and
multiplying by five percent. Enter the total
amount for indirect costs in Note IV on
page 15.
Note V - Capital Outlay Limitation
The total capital outlay expenditure is limited for
purposes of the grant application. The ex-
penditure is limited to six percent of the total
expenditures certified or $50,000, whichever is
greater.
To verify that your capital outlay does not
exceed the limitation, use one of the following
formulas based on the method you used to
determine your indirect costs.
For counties that use an indirect cost based on a
federal granting agency, the limit for capital
outlay is the greater of $50,000 or the results
from this calculation.
[(Rows 1 + 2 + 3 in column G) +
(Total indirect cost)] x .06 - .94
For counties that use the "five percent" method
for indirect costs, the limit is the greater of
$50,000, or the results from this calculation.
[(Total indirect cost) x 1.26] - .94
If your capital outlay expenditure on page 15
exceeds the limitation, you must reduce the
total expenditure amounts in row 4, column G
to the limitation amount.
If you adjust this amount, remember to adjust
the other amounts in row 4, columns A through
F so that they total the limitation placed in
column G on page 15.
Row 5 - Total Direct Expenditures
Total by Function. Add the amount of ex-
penditures in rows 1 through 4 for each
function (column). Enter the total amount of
expenditures for each function in row 5.
7of19
Total by Expenditure Category. Add the
amount of each expenditure row in columns A
through E. Enter the total amount for each row
in the total column (column G), far right.
Remember to adjust your capital outlay ex-
penses if they exceed the limitation in Note V.
Grand Total. Add the amounts in row 5, col-
umns A through F. Add the amounts under the
total column (column G), rows 1 through 4.
sum of each should be the same. Enter the
grand total in row 5, column G, which is the
lower right corner of the table.
uniformity in the property tax system. And
finally, the resolution identifies the person
authorized by the county to serve as the contact
person for the grant application.
A sample resolution containing recommended
language is provided on page 16.
* DRS 294.175 requires that a county must be
The certified by the Department of Revenue to
participate in the grant. A county must appro-
priate the budgeted dollars based on 100
These are the total direct expenditures. Enter
the amount in Note VI page 15.
Note VII - Total Expenditures
Certified
Add the total indirect costs (Note IV) and the
total direct expenditures (Note VI). Enter the
total in Note VII. These are the total expen-
ditures certified for consideration in the grant.
Double Check
Once again, check your capital outlay to see if it
exceeds the limitation. The total amount for
capital outlay is limited to either six percent of
the total expenditures certified or $50,000,
whichever is greater.
Resolution Instructions
The grant application resolution serves mul-
tiple purposes. The resolution assures that the
county governing body has reviewed and
approved the county's assessment and taxation
budget for the purpose of obtaining the state
grant. It obligates the county to appropriate the
budgeted dollars based on 100 percent of the
expenditures certified in the grant application.*
The resolution attests to the county's
compliance with a variety of laws requiring
equity and
percent of the certified expenditures as pro-
vided in ORS 294.178. If 100 percent is not
appropriated as certified, no grant shall be
made to the county for the quarter in which the
county is out of compliance.
8of19
County Checklist for
Completing the Grant Application
Appoint grant application coordinator.
Receive grant application booklet and electronic forms on or about
February, 15.
Develop a time line for completion of the grant application
on or before May 1.
Obtain information from the:
County Assessor
County Clerk
County Tax Collector
County Treasurer
Data Processing Support (related to the assessment
and taxation function)
County Cartographic Unit
Schedule time with the county governing body to approve the
completed grant application and to obtain a binding resolution.
Submit the completed package (Grant Application Staffing
Report, Explanation of All Staffing Changes, Valuation Staffing
by Work Activity, Summary of Expenses, and signed Grant
Application Resolution) to the Department of Revenue on or
before May 1, 2003, in care of:
Tom Wheatley
Grant Application Coordinator
Property Tax Division
Department of Revenue
P. O. Box 14380
Salem, OR 97309-5075
Telephone: (503) 945-8249
Fax: (503) 945-8737
E-mail: thomas.j.wheatley@state.or.us
9of19
—SAMPLE—
Worksheet for Calculating FTEs
INSTRUCTIONS:
1. Identify all the duties of the position.
2. Determine a measurement for the duties.
3. Determine the volume of work performed for each duty.
4. Estimate the total hours needed to perform each duty.
5. Sum the total hours for each duty for the total hours.
Method to Calculate the Full -Time Equivalent Positions
Total Working Hours per Year
(52 weeks x Number of days per week worked x Number of hours per day attendance)
2080
From the "Total Working Hours per Year" subtract the following:
10
°l=
�a
-Number of holidays per year x Number of hours per day worked
96
-Vacation (use the average number of hours taken for vacation on a per person basis for the prior year)
80
-Sick leave (use the average number of hours taken for sick leave on a per person basis for the prior year)
40
-Hours per day rest period x Number of weeks per year x Number of days per week worked
Hours Available to Work in a Year
1864 (2)
Total Hours (1) = 183
Hours Available in a Year (2) = 1864
= .l (rounded up) FTE for A&T functions
*Note: Petition processing would include public assistance, the time spent on the telephone and at the counter; receiving,
numbering, and data entry of appeal petitions; appeal scheduling and notification; the preparation of orders; and maintain-
ing the minutes and records of hearings. Other official record keeping would include all duties associated with the Board,
exclusive of individual petitions. Show only FTEs for employees that are listed under "Personal Services" in the Summary of
Expenses found on page 14.
-FOR COUNTY USE ONLY-
-Do not send this worksheet to the Department of Revenue -
10 of 19
Worksheet for Calculating FTEs
INSTRUCTIONS:
1. Identify all the duties of the position.
2. Determine a measurement for the duties.
3. Determine the volume of work performed for each duty.
4. Estimate the total hours needed to perform each duty.
5. Sum the total hours for each duty for the total hours.
Duties*
Unit of Measurement
Volume per Year
Estimated Total Hours
- Number of holidays per year x Number of hours per day worked
- Vacation (use the average number of hours taken for vacation on a per person basis for the prior year)
Sick leave (use the average number of hours taken for sick leave on a per person basis for the prior year)
- Hours per day rest period x Number of weeks per year x Number of days per week worked
Total Hours
(2)
(l)
Method to Calculate the Full -Time Equivalent Positions
Total Working Hours per Year
(52 weeks x Number of days per week worked x Number of hours per day attendance)
From the "Total Working Hours per Year"subtract the following:
- Number of holidays per year x Number of hours per day worked
- Vacation (use the average number of hours taken for vacation on a per person basis for the prior year)
Sick leave (use the average number of hours taken for sick leave on a per person basis for the prior year)
- Hours per day rest period x Number of weeks per year x Number of days per week worked
Hours Available to Work in a Year
(2)
Total Hours (1)
Hours Available in a Year (2) FTE for A&T functions
- FOR COUNTY USE ONLY-
-Do not send this worksheet to the Department of Revenue -
11 of 19
R E O N
DEPARTMM ENT
"AWOF REVENUE
Grant Application Staffing Report
2003-2004
Count Deschutes
Y
1 Approved FTEs
Current Year
(2002-2003)
2 Budgeted FTEs
Coming Year
(2003-2004)
3 Change
(Col. 2 less Col. 1)
A. ASSESSMENT ADMINISTRATION
Assessor, Deputy, etc.
2.00
2.00
0.00
Support Staff
6.00
6.00
0.00
Total Assessment Administration
B. VALUATION -APPRAISAL STAFF
Chief Appraiser/Appraisal Supervisors
8.00
2.00
1 8.00
2.00
1 0.00
0.00
Lead Appraisers
-
-
0.00
Residential Appraisers
5.70
5.70
0.00
Commercial/Industrial Appraisers
2.00
2.00
0.00
Farm/Forest/Rural Appraisers
0.50
0.50
0.00
Manufactured Structure Appraisers
0.80
0.80
0.00
Personal Property Appraisers
1.75
1.75
0.00
Personal Property Clerk(s)
-
-
0.00
Sales Data Analyst
1.00
1.00
0.00
Other Appraisers/Technicians
2.50
2.50
0.00
Total Valuation -Appraisal Staff
16.25
16.25
0.00
C. CLERK/BOPTA STAFF*
0.50
1 0.52
0.02
D. TAX COLLECTION STAFF
Real Property
3.70
3.70
0.00
Personal Property
1.20
1.20
0.00
Tax Distribution
0.40
0.40
0.00
Total Tax Collection Staff
E. CARTOGRAPHY STAFF
Cartographic Supervisor
5.30
1.00
5.30
1.00
0.00
AW -1 .. ,
0.00
Lead Cartographer
-
-
0.00
Support Staff
5.00
5.00
0.00
Deed or Abstract Clerk
2.50
2.50
0.00
Total Cartography Staff
8.50
8.50
0.00
F. A&T DATA PROCESSING STAFF
3.75
3.75
0.00
TOTAL A&T STAFFING
42.30
42.32
0.02
*Show only clerk's office staff allocated to the BOPTA function on this line.
150-338-001-1 (Rev. 1-03)
12 of 19
EXPLANATION OF ALL STAFFING CHANGES Deschutes
Please explain in this section any difference between actual staffing and the department approved staffing level for 2002-2003. Also
explain why any funded positions were unfilled for 2002-2003.
For a portion of the 2002-03 year there was a vacant residential appraisal position. In the Deschutes County
budgeting process this vacancy was identified as a position to re-evaluate. After a comprehensive analysis it
as determined that this position is needed and the County is currently in the process of recruitment. Some of
he rationale used to identify this as a needed position was that the amount of new construction throughout
Deschutes County appearing to remain equal to last year. Total permits and completions between 1/l/01 and
12/31/01 were 7,516 (permit value $508,168,833). Total permits and completions between 1/1/02 and 8/31/02
are 6,415 (permit value $357,742,865). Currently there are seven field appraisers to complete the task of
assigning value to all new residential construction and completions. Three of these appraisers are pulled from
he field early in the calendar year to complete journal vouchers. In order to timely complete all new
Z
nstruction and to appropriately address any areas identified as needing to be reappraised to keep the Real
arket Value in required parameters there is a need for this appraisal FTE.
Please explain in this section any difference between approved staffing for 2002-2003 and budgeted staffing for 2003-2004.
150-338-001-2 (Rev. 1-03) 13 of 19
Valuation Appraisal Staffing by Work Activity
County: Deschutes
Activities
1. Real Property Exceptions
New Construction ----------------------------------------------
Zone Changes ---------------------------------------------------
Subdivision, Segregations, Consolidations -----
Omitted Properties -----------------------------------------------
Special Assessment Qualification
and Disqualification _________________________________________
Exemptions--------------------------------------------------- - -- --
Subtotal-------------------------------------------------------------
2. Appeals
BOPTA------------------------ ----------------------------------------
Department of Revenue _______________________________________
Magistrate-------------------------------------------------------------
TaxCourt --------------------------------------------------------------
Subtotal-------------------------------------------------------------
3. Real Property Revaluation
Physical Reappraisal ------ _____________________________________
Recalculation --------------------------------------------------------
Subtotal----------------------------------------------------------
4. Personal Property ----------------------------------------------
5. Ratio ---------------------------------------------------------------------
6. Continuing Education -------------------------- _------------
7. Other
___________7.Other Valuation -Appraisal Activity -------------------
8. Total----------------------------------------------------------------------
150-338-001-3 (Rev. 1-03)
2003-2004
Number of Accounts
by Activity
Number of FTEs
by Activity
Actual Estimated
2002-2003 2003-2004
Actual
2002-2003
Estimated
2003-2004
7000 7000
9.5
9.5
25 25
.05
.05
4600 4600
1
1
16 16
.1
.1
96 96
.4
.4
57 57
.25
.25
11794 11794
11.3
11.3
517 600
.25
.25
2 5
.05
.05
140 150
.1
.1
2 107
.1
.1
661 862
0.5
0.5
5773 5000
1.00
1.00
0 0
.30
.30
5773 5000
1.30
1.30
6718 6800
1.75
1.75
--------------------------------------
1.00
1.00
.40
.40
-------------------------------------- 16.25 16.25
14 of 19
0
w
00
b
z
0
�n
15 of 19
Cfl
G
A
w
O
O
0
®
El
g
v
�' g
c�
� cDa
x
0
D
5'
�
cD
vAi ,y
O
O
CDS 0-
cD
v
55
n ° En U4
v
O
a
.0
>✓ f9 .�.
CL to A A�
'd
<
O
O 0."co G
to+
w
cD
C
aro h
O
>✓
a G
�D O
O
ky
Ln n C
m
`<
o
a,
'a
w a
0
m
-
m
O *
S
TA
aq
J Aw
O m
CD
0
co
00
CD
A
0
~
O
10
0
O
to
..
(A A CD
Ln
CC
C
o
N Qq
• O
(D
a'zrOQ
C•
(D
O'
��y
w
yamCD CD
OEn*'
"
oc
cD < <
w
O,
,0 cAD
En
cD
G
En
to
00 p
O\
W
O
Oti
CD
�f
WA
W
z
0
�n
15 of 19
Cfl
G
A
w
O
O
0
®
El
g
v
�' g
�'
� cDa
x
o �
w
D
5'
0,, p
q
A
A.
a o
O O:
A
CL
;, p
cD
r
HK
v
O
coo
'd
a c
to+
w
cD
C
C
N
N
O
w �
�
ky
m
`<
o
a,
'a
w a
0
m
-
m
O *
S
aq
J Aw
O m
CD
0
co
0
CD
A
~
0
O
CD
O
r-•
(D
O'
��y
r77 D
�
a
■
N
•
W p
O,
O.y
00 p
O\
W
O
Fn
P
�f
WA
W
0
w
�•
01
O�
o o
b9
00
00
110
II
p
81 CD
CAk4
c
X
OrQ
O
p
t!1
� P
x
A
O�
NO
H
m
C
O
vCD
Z
z
0
�n
15 of 19
Cfl
A
w
N
m
v_0
g
v
�' g
�'
m
C—.)0
D
CL
z
z.
8
v°,
--
N
0
Z
r
HK
v
O
c
X
cD
C
m
N
N
(A
C
'a
m
`<
'
a,
'a
a
m
-
m
CL
obi
O m
CD
0
co
0
y
t
O
a
■
N
•
D
01
b9
►—'
�_
Z cn
C>
O
t!1
O�
NO
0 Z
Z
69
k
G
N
r
c
W
01
O
O
00
N
O
W
z
bq
w
w
m 0
DOW
OD
bA
60S
00
~
r- m
C)
O
O
ON
W o
O
w
\t
�O
0" 0
X
D
D
Z
H9
69
69
0 X
(.h
.—.
W
20
00
cn
b9
O
b9
O
�
-A r
o
v
00
0o n
th
N
OW
zp
Z
0
0000
CO
J
O
m
C
O
`\O
It
t'EAi�
N
bAN
X D
O*N
0 �
N
C
O
00
w
(nn D
T
c�ii
W
'p
N
G D
W
bA
6,g
b9
N
C
OWo
N
O
W00
ILA
C*N
—1
G9
W
C>
O
r
to
J
G
�
Grant Application Resolution
Deschutes County is applying to the Department of Revenue in order to participate
in the Assessment and Taxation Grant. This state grant provides funding for counties to help them
come into compliance or remain in compliance with ORS 308.027, 308.232, 308.234, Chapters 309,
310, 311, 312, and other laws requiring equity and uniformity in the system of property taxation.
Deschutes County has undertaken a self-assessment of its compliance with the laws
and rules which govern the Oregon property tax system.
Deschutes County is generally in compliance with ORS 308.027, 308.232, 308.234,
Chapters 309, 310, 311, 312, and other laws requiring equity and uniformity in the system of
property taxation.
Deschutes County agrees to appropriate the budgeted dollars based on 100 percent
of the expenditures certified in the grant application in the amount of $ 0 If 100
percent is not appropriated, no grant shall be made to the county for the quarter in which the county
is out of compliance.
Deschutes County designates
phone number , e-mail address
as
the county contact person for this grant application.
Signature of Chairperson or Judge of Governing Body
Date Signed
150-338-001-5 (Rev. 1-03)
16 of 19
DEPARTMENT OF REVENUE CHAPTER 294
LOCALBUDGET
150-294.005(Note)-(A)(1) [Renumbered to
150-294.175(l)(c)] 150-294.005(Note)-(B)(1)
[Renumbered to 150-294.175(6)]
150-294.005(Note)-(B)(2) [Renumbered to
150-294.175(2)] 150-294.005(Note)-(D)
[Renumbered to 150-294.1751
150-294.005(Note)-(E)
[Renumbered to 150-294.1870)(c)]
15 0 -294.005 (Note) -(F)
[Renumbered to 150-294.1871
OAR 150-294.175.
Department of Revenue Review of the County
Assessment, Appeal, Collection, and Distribution of
Property Taxes.
(1) As used in ORS 294.175, the following definitions
will apply:
(a) "Adequacy to provide the resources needed to
achieve compliance" means: Appropriate and suffi-
cient resources to maintain compliance with all laws
and rules pertaining to the assessment, levying, and
collection of property taxes.
(b) "Laws requiring equality and uniformity in the
system of property taxation" includes administrative
rules implementing those statutes.
(c) "Equality" means equity of assessments as required
by the Oregon Constitution and laws to achieve
fairness in property taxation.
(d) "Other laws" include but are not limited to Chap-
ters 305 to and including 312.
(e) "Review" under ORS 294.175 may include, but is
not limited to, an examination by the department of
any county records, both paper and magnetic media;
interviews with county staff, field review of values and
procedures; and special studies.
(2) County programs operating under a department
approved conference agreement or plan must maintain
levels of uniformity and equity established under the
agreement or plan.
(3) At the department's discretion, the department may
examine any property and records to verify the accu-
racy of county records.
(4) For counties under the Computer Assisted Valua-
tion program, part of the review will consist of the
review required by ORS 308.027. When the depart-
ment conducts a review of counties not under ORS
308.027, current appraisals will be reviewed to ensure
they comply with the established standards for an
appraisal contained in OAR 150-308.027(10).
(5) The department must provide written notice to the
county governing body, assessor, and tax collector of any
scheduled review no less than 30 days prior to the date
the review is scheduled to begin. This notice must
contain:
(a) The date the department will begin its review;
(b) The purpose of the review;
(c) A list of initial records the county must provide to the
department. The records must be provided no later than
the date specified in (a) above. The county must provide
the department access to any records requested that are
not available in hard copy or portable format;
(d) An estimate by the department of the number of
department staff who will participate in the review. The
county must make available adequate work space
for the conduct of this review.
(6) The determination by the department that assess-
ment and taxation activities, functions or services of the
county are not adequate to maintain compliance or are
not in compliance with a conference agreement or plan
must be made no later than 40 days prior to the next
fiscal quarter. The department will notify the county
governing body within 10 days by certified or registered
mail of its final determination of deficiency and the
approximate amount of funds that will be withheld.
If the department's notice is not sent in a timely manner,
the funds will be withheld from the next following fiscal
quarter which begins at least 40 days from the date of
mailing the notice. No further notice by the department
will be required. If the deficiency is corrected to the
department's satisfaction at least 30 days prior to the start
of the ensuing fiscal quarter, no funds will be withheld.
(a) Example 1 - Next fiscal quarter begins --October 1;
Department makes determination - August 15; Depart-
ment notifies county by -August 15; No corrective ac-
tion taken by county; Funds withheld from county
beginning --October 1.
(b) Example 2 - Next fiscal quarter begins --October 1;
Department makes determination -September 5; De-
partment notifies county by -September 14; No cor-
rective action taken by county; Funds withheld from
county beginning --January 1.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 294.175
Hist.: RD 3-1989, f 12-18-89, cert. of 12-31-89; REV 3-2001, f 7- 3 1 -0 1,
cert. of 8- 1 -0 1, Renumbered from 150-294.005(Note)-(D)
17 of 19
150-294.175(1)(c). Expenditures for Assessment
and Taxation
(1) Expenditures include all direct costs, including
personnel and supplies, associated with the assessment
and appeal of property values and the collection and
distribution of property taxes, as set out in ORS
Chapters 305 through 312 and 321 or other statutes
relating to the assessment, appeal, collection, and
distribution of property taxes. Costs resulting from the
performance of these functions performed in the
offices of the county must be allowed.
(2) All expenditures for assessment and taxation
funding will be for no more than one fiscal year.
(3) Costs incurred by the assessor's, tax collector's, and
treasurer's office, or any other office in the county that
are not attributable to assessment and taxation as set
out in ORS chapters 305 through 312 and 321 or any
other statute or meet the requirements of section (1) of
this rule must not be allowed.
(4) Direct costs include:
(a) Personnel Services.
(b) Materials and Services. The cost of transportation
included as a direct cost must be determined using one
of the following two methods:
(A) The estimate of the actual cost of operating vehicle
for a twelve-month period plus a depreciation allow-
ance for the useful life of the vehicle.
(B) The mileage rate used in the other county pro-
grams, with the estimate of number of miles to be
driven based on historical information.
(c) Capital Outlay.
(A) In determining what is a capital outlay expendi-
ture, counties must use the definition presently used by
the individual county to determine whether or not an
item is capital outlay.
(B) Automobiles purchased by the county and used for
assessment and taxation functions are included as an
expense item under Section (4)(b)(1)(A) of this rule.
They must not be included as part of the capital outlay
expenditures eligible to be certified for ftinding under
ORS Chapter 294.
(C) The county must be limited in the amount of
capital outlay expenditure to be funded by these
statutes to the higher of:
(i) $50,000; or
(ii) Six percent (6%) of the total dollars certified as
expenditures under the statutes for flinding pursuant to
ORS Chapter 294.
(d) Data processing support based on the actual cost of
items directly relating to assessment and taxation. For
example:
(A) System operating costs will be allocated on a pro
rata share based on the ratio of usage for assessment
and taxation functions.
(B) Development of new computer applications to
support the assessment and taxation functions.
(C) Technical education of assessment and taxation
staff.
(D) Software changes required because of changes to
laws or rules which govern the assessment, appeal,
levy, collection or distribution of property taxes.
(E) Software changes requested by the user to improve
or extend the functionality of the system.
(F) Elimination of reproducible errors (BUGS) in the
application software.
(G) Installation of periodic software upgrades. (H)
Training of user staff in the use of new or en-
hanced software.
(I) Technical assistance for personal computer support.
(J) Only cadastral maps or mapping necessary for the
assessor's office must be included in the expenditures
for assessment and taxation funding. All other costs for
maps or mapping must not be allowed.
(5) Indirect costs associated with the assessment,
appeal, collection, and distribution of property taxes
will be determined using one of the following meth-
ods.
(a) A percentage amount approved by a Federal
Granting Agency for the county in accordance with the
Cost Principles and Procedures for Establishing Cost
Allocation Plans and Indirect Cost Rates for Grants
and Contracts with the Federal Government. The
percentage must be applied in the same manner as has
been approved by the Federal Agency; or
(b) Five percent of the total direct expenditures less
capital outlay.
Stat. Auth.: ORS 305. 100
Stats. Implemented: ORS 294.175
Hist.: RD 3-1989, f 12-18-89, cert. of 12-31-89; REV 8-2000, f & cert. of
8-3-00; REV 3-200 1, f 7-3 1 -0 1, cert. of 8-1 -0 1, Renumbered from
150-294.005(Note)-(A)(1)
18 of 19
150-294.175(2). Definition: Certification of Compli-
ance. Plan to Achieve Adequacy.
(1) On or before May 1 of each year, each county will
file with the Department of Revenue an estimate of
expenditures as required by ORS 294.175. The Depart-
ment of Revenue will determine the adequacy of each
county's estimates of expenditures to comply with the
requirements of ORS 308.027, 308.232, 308.234, ORS
Ch. 309, and other laws requiring equality and unifor-
mity in the system of property taxation. For any county
whose proposed expenditures are neither at a level nor
of a type to achieve adequacy as determined by the
department, the county will state how it intends to
comply with a plan to achieve adequacy previously
approved by the department.
(2) Any county which is not in compliance as of
January 1, of any year, and does not have a plan to
achieve adequacy which has been approved by the
department must, in lieu of the statement of compli-
ance required under section I of this rule, submit a plan
to achieve adequacy. After its review of the plan, the
department will, if it deems necessary before approval,
set a date for a meeting to be held with the county. The
meeting may be for review of the plan only, or may be
held in conjunction with the confer- ence with the
county governing body on their expendi-
ture level.
(3) At the meeting the department and county govern-
ing body, assessing officials, and others as appropriate,
will conduct a thorough review of the plan to identify
and resolve any areas of disagreement. Before the
conclusion of the meeting the department will inform
the county governing body of its agreement with the
plan, or modifications that may be necessary to the
plan before approval. If the department and county
governing body reach agreement on the county's plan,
or modified plan, the department will include in its
approval, based upon the plan, the number of years for
the county to reach full compliance.
(4) Within ten days after the date of the meeting, the
county governing body must fumish to the department
a signed resolution of intent by the county governing
body and assessing official to meet the provisions of
the plan.
(5) If the department and county governing body can
not reach agreement on the plan, or if the signed
statement of intent is not furnished to the department
by June 1 of the year, the department must issue a
denial of certification under Or. Laws 1989 Ch. 796
Sec. 2 Sub. (6).
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 294.005
Hist.: RD 3-1989, f 12-18-89, cert. of 12-31-89; RD 2-1995, f 12-29-95,
cert. of 12-31-95; REV 3-2001, f 7-31-01, cert. of 8-1-0 1, Renumbered
from 150-294.005(Note)-(Bx2)
150-294.175(6). Certification.
(1) On or before June 15 of each year, the Department
of Revenue, must mail to the governing body of each
county a letter of certification or of denial of participa-
tion in the County Assessment Function Funding
Assistance (CAFFA) Account.
(2) The letter of certification referred to in (1) above
must include the following information:
(a) The total dollar expenditures budgeted by the
county and approved by the department to be funded
under the County Assessment Function Funding
Program for that county.
(b) A statement that the total expenditures budgeted by
the county for the assessment and equalization of
property values and the collection and distribution of
property taxes is adequate to maintain the county
property taxation system or to comply with an ap-
proved plan to bring the county property taxation
system into compliance.
(c) An estimate of the total dollars to be available for
distribution to the counties from the CAFFA Account
in the ensuing fiscal year.
(d) An estimate of the county's percentage distribution
rate. For example, County A will receive 5 percent of
the total for distribution from the CAFFA Account.
(e) An estimate of the total amount the county will
receive from the grant during the ensuing fiscal year.
(3) The letter of denial referred to in (1) above must
include the following information:
(a) Reason(s) for the denial. (b) Appeal process for the
county, if any.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 294.175
Hist.: RD 3-1989, f 12-18-89, cert. of 12-31-89; RD 2-1995, f 12-29-95,
cert. of 12-31-95; REV 4-1999, f 12-1-99, cert. of 12- 31-99; REV 3-2001,
f. 7-3 1-01, cert. ef. 8-1-01, Renumbered from 150-294.005(Note)-(B)(1)
19 of 19