2015-205-Resolution No. 2015-039 Recorded 5/14/2015 REVIEWED rf `
DESCHUTES COUNTY OFFICIAL RECORDS VJ �015w20V�j
rt./rt./ NANCY BLANKENSHIP, COUNTY CLERK vw
LEGAL COUNSEL COMMISSIONERS' JOURNAL 05/14/2015 08;23:12 AM
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BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with *
the Oregon Department of Revenue * RESOLUTION NO. 2015-039
WHEREAS, Deschutes County is applying to the Department of Revenue in order to participate in the
Assessment and Taxation Grant; and
WHEREAS, this state grant provide funding for counties to help them come into compliance or remain
in compliance with ORS 308.232, 308.234, ORS Chapters 309, 310, 311, 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 that govern the Oregon property tax system. County is generally in compliance with. ORS 308.232,
308.234, ORS Chapters 308, 310, 311, 31.2, and other laws requiring equity and uniformity in the system of
property taxation ,now,therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
COUNTY,OREGON, as follows:
Section 1. County agrees to appropriate the budgeted dollars based on 100 percent of the expenditures
certified in the grant application in the amount of$5,448,894, the total expenditure amount for consideration in
the grant. If 100 percent of the expenditures is not appropriated or the county is out of compliance with the laws
referred to in the recitals, no grant shall be made to the county for the quarter in which the county is out of
compliance.
Section 2. County designates Scot Langton, County Assessor, phone number (541)388-6513, email
address scotl @co.deschutes.or.us , as the county contact person for this grant application
dol
DATED this a, / `—day of 019/1A---4---/ ,2015.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
a7170aina ,--
ANTHONY(TONY)DeBONE, Chair
ALAN UNGER, Vice Chair
ATTEST:
,�
Recording Secretary TAMMY :A `T , Corn'
apiner
PAGE 1 OF 1 —RESOLUTION NO.2015-039
OREGON Form1 2015-1E
DEPARTMENT
f�0 F REVENUE Grant Application Staffing
COLUMN 1 COLUMN 2 COLUMN 3
Approved FTE Budgeted FTE Change
Current Year Coming Year (Column 2
County _Deschutes (2014-15) (2015-16) less Column 1)
A. Assessment Administration
Assessor, Deputy, etc. 2.00 2.00 0.00
Assmt.Support Staff,Deed Clerks,&Data Entry Staff 8.50 9.50 1.00
Total Assessment Administration 10.50 11.50 1.00
B. Valuation-Appraisal Staff
Chief Appraisers/Appraiser Supervisor 1.00 1.00 0.00
Lead Appraisers 0.00 0.00 0.00
Residential Appraisers 6.20 6.70 0.50
Commercial/Industrial Appraisers 2.00 2.50 0.50
Farm/Forest/Rural Appraisers 0.50 0.50 0.00
Manufactured Structure/Floating Structure Appraisers °$0 0.80 0.00
Personal Property Appraisers 2.00 2.00 0.00
Personal Property Clerks 0.00 0.00 _ 0.00
Sales Data Analyst 1.00 1.00 _ 0.00
Data Gatherers&Appraisal Techs 2.50 2.50 _ 0.00
Total Valuation-Appraisal Staff 16.00 17.00 1.00
C. Clerk/BOPTA Staff 0.52 0.52 0.00
D. Tax Collection&Distribution Administration
Administration, Deputy,etc. 3.40 3.40 0.00
Support&Collection Staff 0.70 0.70 0.00
Tax Distribution 0.20 0.20 0.00
Foreclosure&Garnishment 0.20 0-20 0.00
Total Tax Collection&Distribution Staff 4.50 4.50 0.00
E. Cartography&GIS Administration
Cartographic/GIS Supervisor 1.00 1.00 _ 0.00
Lead Cartographer 0.00 0.00 0.00
Cartographers 3.00 3.00 0.00
GIS Specialist 0.00 0.00 0.00
Total Cartographic&GIS Staff 4.00 4.00 0.00
F. A&T Data Processing Staff 3.75 3.75 0.00
G. Total A&T Staffing(the sum of A-F above) 39.27 41.27 2.00
DEPARTMENT UN
Explanation of Staffing Issues
��O
County Deschutes
In this section, explain any difference between approved staffing for the current year and staffing for
the budgeted year. Explain why any funded positions were unfilled for the current year. Use this form
to describe the intended use of nonpermanent workers(temporary help,project temporaries,and
contractors)by A&T function,along with their cost.Note any special or unique aspects regarding who
accomplishes the work and how they accomplish it related to Forms 4, 5, and 6. For example, if you
use staff to perform personal property functions, other than reported on Form 1, Section B, note that
here and include the FTE.
The Tax Office budgeted again this year extra help for assistance during peak
seasons for tax collection
The Assessor's Office will be adding a 0.50 appraiser FTE to the Commercial/
Industrial; a 0.50 FTE appraiser to the residential section; and a 1.00 FTE
assessment tech. These positions will allow us to keep up with the increasing rise in
new construction, and the resulting data entry. They will allow us to add back
previously lost positions when the economy turned. Additionally the Assessor's
Office budgeted an increase in extra help to allow for an overlapping transition due to
the current Chief Appraiser retiring in the first part of 2016 - It is anticipated there will
be a several month overlap to have the retiring Chief work with her replacement.
R E G O N Form 3 2015-U
DEPARTMENT
-4111PrdrOF REVENUE E General Comments
County Deschutes
Use this form to describe any issue in your budget that needs further clarification. Examples would
be significant changes on Form 7, purchase of a new data processing system, salary increases, new
car purchases,personal services costs for mapping,etc.You may also use this form to document any
miscellaneous comments.
N/A
OREGON Form4 2015- 1E
DEPARTMENT Valuation-Appraisal Resources
ce...�OF REVENUE
Number of Accounts Number of FTE
County Deschutes by Activity by Activity
Actual Estimated Actual Estimated
Activities 2014-15 2015-16 2014-15 2015-16
1. Real Property Exceptions,Special
Assessments,and Exemptions
New Construction 6,223 7,800 4.51 5.51
Zone Changes 12 10 0.01 0.01
Subdivisions, Segregations,Consolidations 816 500 0.15 0.15
Omitted Properties 13 15 0.01 0.01
Special Assessment Qualification and Disqualification 154 150 0.40 0.40
Exemptions 565 680 0.20 0.20_
Subtotal 7,383 9,155 5.28 6.28
2. Appeals and Assessor Review
Assessor Review and Stipulations 232 300 0.25 0.25
BOPTA 148 250 0.50 0.50
Department of Revenue 5 5 0.01 0.01
Magistrate Division-Tax Court 10 _ 15 0.50 0.50
Regular Division-Tax Court 2 2 0.01 0.01
Subtotal 397 572 1.27 1.27
3. Real Property Valuation
Physical Reappraisal 6,188 7,000 4.00 4.00
Recalculation only-no appraisal review 27,860 28,000 1.75 1.75
Subtotal 34,048 35,000 5.75 5.75
4. Business Personal Property(returns mailed) 7,127 7,762 2.00 2.00
5. Ratio 1.30 1.30
6. Continuing Education 0.40 0.40
7. Other Valuation-Appraisal Activity 0.00 0.00
8. Total Valuation-Appraisal Staff(FTE) 16.00 17.00
OREGON Forms 2015- 16
Ci... DEPARTMENT Tax Collection/Distribution
rOF REVENUE
Work Activity
County Deschutes Number of Accounts
by Activity
Actual Estimated
2014-15 2015-16
1. Number of accounts requiring roll corrections
Business Personal Property 101 80
Personal Property Manufactured Structures 36 30
Real Property 237 400
2. Number of accounts requiring a refund
Business Personal Property 18 10
Personal Property Manufactured Structures 2 1
Real Property 230 400
3. Number of delinquent tax notices sent
Business Personal Property 270 275
Personal Property Manufactured Structures 370 400
Real Property 4,800 5,100
4. Number of foreclosure accounts processed
Real Property only 55 60
5. Number of accounts issued redemption notices
Real Property only 52 50
6. Number of warrants 261 260
7. Number of garnishments 14 10
S. Number of seizures o 1
9. Number of bankruptcies 154 160
10.Number of accounts with an address change processed 5,960 5,900
11.How many second trimester statements do you mail? 14,200
12.How many third trimester statements do you mail? 13,200
13.Does the county contract for lock box service? 113 Yes fNo
14.Does the county use in-house remittance processing? a Yes ENo
15.If tax collector is combined with another county function,please describe that function.
The Tax Department is part of the Finance Department
Form 6 2015- 16
DEPARTMENT Assessment and Administrative
-40-44.-OF REVENUE
Support and Cartography
Work Activity
County Deschutes
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2014-15 2015-16
1. Number of Deeds Worked 15,700 17,000
Cartography Work Activity
Numbers by Activity
Actual Estimated
2014-15 2015-16
1. Number of new tax lots 475 850
2. Number of lot line adjustments 400 400
3. Number of consolidations 60 60
4. Number of new maps 40 40
5. Number of tax code boundary changes 15 15
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RACIAL AND ETHNIC IMPACT STATEMENT
This form is used for informational purposes only and must be included with the grant application.
Chapter 600 of the 2013 Oregon Laws require applicants to include with each grant application a racial
and ethnic impact statement. The statement provides information as to the disproportionate or unique
impact the proposed policies or programs may have on minority persons' in the State of Oregon if the
grant is awarded to a corporation or other legal entity other than natural persons.
1. ❑ The proposed grant project policies or programs could have a disproportionate or unique
positive impact on the following minority persons:
Indicate all that apply:
Women
Persons with Disabilities
African-Americans
Hispanics
Asians or Pacific Islanders
American Indians
Alaskan Natives
2. ❑ The proposed grant project policies or programs could have a disproportionate or unique
negative impact on the following minority persons:
Indicate all that apply:
Women
Persons with Disabilities
African-Americans
Hispanics
Asians or Pacific Islanders
American Indians
Alaskan Natives
3. o The proposed grant project policies or programs will have no disproportionate or unique impact
on minority persons.
If you checked numbers 1 or 2 above,on a separate sheet of paper, provide the rationale for the
existence of policies or programs having a disproportionate or unique impact on minority persons in this
state. Further provide evidence of consultation with representative(s)of the affected minority persons.
I HEREBY CERTIFY on this day of , 20 ,the information contained on this
form and any attachment is complete and accurate to the best of my knowledge.
Signature
Printed Name:
Title:
1"Minority persons"are defined in SB 463(2013 Regular Session)as women,persons with disabilities(as defined
in ORS 174.107),African-Americans, Hispanics,Asians or Pacific Islanders,American Indians and Alaskan Natives.