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2017-213-Resolution No. 2017-018 Recorded 5/5/2017REVIEWED LEGAL COUNSEL Recorded in Deschutes County CJ2017-213 Nancy Blankenship, County Clerk Commissioners'Journal 05/05/2017 12:24:57 PM BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESC1 UTES COUNTY, OREGON A Resolution Approving a Grant Application with the Oregon Department of Revenue * RESOLUTION NO. 2017-018 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, 312, 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 $5,627,712, 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 0 DATED thia& day of , 2017. A Recordi Scret ry PAGE 1 of 1— RESOLUTION NO. 2017-018 BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON TAMMY BA Y, Ch ANTHONY (TONY) DeBO E, Vice Chair PHILIP G. ENDER ON, Commissioner Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 — Fax (541) 385-3202 — https://www.deschutes.org/ AGENDA REQUEST & STAFF REPORT For Board of Commissioners Business Meeting of April 26, 2017 DATE: April 18, 2017 FROM: Scot Langton, Assessor's Office, 541-388-6513 TITLE OF AGENDA ITEM: Consideration of Board Signature Resolution #2017-018, Approving a Grant Application with the Oregon Department of Revenue PUBLIC HEARING ON THIS DATE?: No 4/17/2017 0RF,G0N D -P RTMENT ('wo# REV[NUE Form 1 Grant Application Staffing 2017-2018 Deschutes County A. Assessment Administration Assessor, Deputy, etc. Assmt. Support Staff, Deed Clerks, & Data Entry Staff Total Assessment Administration B. Valuation -Appraisal Staff Chief Appraisers/Appraiser Supervisor Lead Appraisers Residential Appraisers Commercial/Industrial Appraisers Farm/Forest/Rural Appraisers Manufactured Structure/Floating Structure Appraisers Personal Property Appraisers Personal Property Clerks Sales Data Analyst Data Gatherers & Appraisal Techs Total Valuation -Appraisal Staff C. Clerk/BOPTA Staff D. Tax Collection & Distribution Administration Administration, Deputy, etc. Support & Collection Staff Tax Distribution Foreclosure & Garnishment Total Tax Collection & Distribution Staff E. Cartography & GIS Administration Cartographic/GIS Supervisor Lead Cartographer Cartographers GIS Specialist Total Cartographic & GIS Staff F. A&T Data Processing Staff G. Total A&T Staffing (the sum of A -F above) Approved FTE Budgeted FTE Change Current Year Coming Year (Column 2 ( 2016-2017 ) ( 2017-2018 ) less Column 1) 2.00 2.00 0.00 9.50 9.50 0.00 11.50 11.50 0.00 1.00 1.00 0.00 0.00 0.00 0.00 6.70 6.70 0.00 2.50 2.50 0.00 0.50 0.50 0.00 0.80 0.80 0.00 2.00 2.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 2.50 2.50 0.00 17.00 17.00 0.00 0.52 0.52 0.00 3.40 3.40 0.00 0.70 0.70 0.00 0.20 0.20 0.00 0.20 0.20 0.00 4.50 4.50 0.00 1.00 1.00 0.00 0.00 0.00 0.00 3.00 3.00 0.00 0.00 0.00 0.00 4.00 4.00 0.00 3.75 3.75 0.00 41.27 41.27 0.00 1/9 4/17/2017 DEPACIT MENT ' OF ACV[NUC Deschutes County Form 2 Explanation of Staffing Issues 2017-2018 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. NA 2/9 4/17/2017 {J R F ii 0 la `rf'AtiTMkNT or Fie"ILNUE Deschutes County Form 3 General Comments 2017-2018 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. NA 3/9 4/17/2017 01 RFcc,N Form N E PA FIT ria E N T Valuation-Appraisal Resources (40"WOO REV [NUE 2017-2018 Deschutes County Number of Accounts Number of FTE by Activity by Activity Activities Actual Estimated Actual Estimated ( 2016-2017) ( 2017-2018) ( 2016-2017) ( 20] 7-2018 ) 1. Real Property Exceptions, Special Assessments, and Exemptions New Construction Zone Changes Subdivisions, Segregations, Consolidations Omitted Properties Special Assessment Qualification and Disqualification Exemptions Subtotal 2. Appeals and Assessor Review Assessor Review and Stipulations BOPTA Department of Revenue Magistrate Division -Tax Court Regular Division -Tax Court Subtotal I Real Property Valuation Physical Reappraisal Recalculation only -no appraisal review Subtotal 4. Business Personal Property (returns mailed) 5. Ratio 6. Continuing Education 7. Other Valuation -Appraisal Activity 8. Total Valuation -Appraisal Staff (FTE) 5,286 6,207 6.37 6.37 5 10 0.01 0.01 723 800 0.15 0.15 12 15 0.01 0.01 75 80 0.40 0.40 599 630 0.20 0.20 6,700 7,742 7.14 7.14 99 100 0.10 0.10 161 175 0.20 0.20 0 0 0.00 0.00 8 10 0.10 0.10 0 1 0.01 0.01 268 286 0.41 0.41 1,400 2,070 4.00 4.00 38,586 39,000 1.75 1.75 39,986 41,070 5.75 5.75 7,750 7,647 2.00 2.00 1.30 1.30 0.40 0.40 0.00 0.00 17.00 17.00 4/9 4/17/2017 0RFc,0rt Form DE P A U ria E N T Tax Collection/Distribution (O"Wor flL lve. rt " e Work Activity 2017-2018 The Tax Department is part of the Finance Dept. 5/9 Number of Accounts by Activity Deschutes County Actual Estimated ( 2016-2017) (2017-2018 ) 1. Number of accounts requiring roll corrections Business Personal Property 71 80 Personal Property Manufactured Structures 17 30 Real Property 401 450 2. Number of accounts requiring a refund Business Personal Property 3 10 Personal Property Manufactured Structures 0 0 Real Property 130 150 3. Number of delinquent tax notices sent Business Personal Property 250 250 Personal Property Manufactured Structures 350 350 Real Property 4,200 4,200 4. Number of foreclosure accounts processed Real Property only 18 15 5. Number of accounts issued redemption notices Real Property only 22 20 6. Number of warrants 313 300 7. Number of garnishments 13 15 8. Number of seizures 0 0 9. Number of bankruptcies 66 65 10. Number of accounts with an address change processed 5,670 5,000 11. How many second trimester statements do you mail? 14,000 12. How many third trimester statements do you mail? 13,000 13. Does the county contract for lock box service? No 14. Does the county use in-house remittance processing? Yes 15. Is the tax collector combined with another county function? Yes If tax collector is combined with another county function, please describe that function. The Tax Department is part of the Finance Dept. 5/9 4/17/2017 0, R F c c. �a Form 6 DE P A ti T M E N T Assessment and Administrative clwwor � e v e M fU c Support and Cartography Work Activity 2017-2018 Deschutes County Assessment and Administrative Support Work Activity Numbers by Activity Actual Estimated ( 2016-2017) ( 2017-2018 ) 1. Number of Deeds Worked 16,500 17,000 Cartography Work Activity Numbers by Activity Actual Estimated ( 2016-2017) ( 2017-2018 ) 1. Number of new tax lots 512 550 2. Number of lot line adjustments 330 330 3. Number of consolidations 55 55 4. Number of new maps 45 50 5. Number of tax code boundary changes 8 12 4/17/2017 v 0 0 d v m =3 : S nn CD CD m � rn CD CD m m N N (D N D 0 x Y O 0 c O W O (D D 67 m 0 ffl � O 0 n CD Sp v o px � n CD ,o ? c CD fl 0 C O (D 0 n N d m q c0 m v 0 s Hd O 0 v Cl. 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V v 4 v 7 p 0 � -a to CF) rn -� ffl N " o N O w W N O 8 O O O 7/9 fid {fl bd 60 0 Cil U, w C) 01) O N OO O N O N 7/9 DESCHUTES COUNTY DOCUMENT SUMMARY (NOTE: This form is required to be submitted with ALL contracts and other agreements, regardless of whether the document is to be on a Board agenda or can be signed by the County Administrator or Department Director. If the document is to be on a Board agenda, the Agenda Request Form is also required. If this form is not included with the document, the document will be returned to the Department. Please submit documents to the Board Secretary for tracking purposes, and not directly to Legal Counsel, the County Administrator or the Commissioners. In addition to submitting this form with your documents, please submit this form electronically to the Board Secretary.) Please complete all sections above the Official Review line. Date: 4-17-17 Department: Assessor Contractor/Supplier/Consultant Name: Oregon Department of Revenue Contractor Contact: NA Contractor Phone M NA Type of Document: Grant Goods and/or Services: Annual CAFFA assessment and taxation grant Background & History: Attach additional page if needed. Agreement Starting Date: 7-1-17 Ending Date: 6-30-18 Annual Value or Total Payment: estimate $960,000 NM Insurance Certificate Received (check box) Insurance Expiration Date: Check all that apply: ❑ RFP, Solicitation or Bid Process ❑ Informal quotes (<$150K) ❑ Exempt from RFP, Solicitation or Bid Process (specify — see DCC §2.37) Funding Source: (Included in current budget? ® Yes ❑ No If No, has budget amendment been submitted? ❑ Yes ❑ No Is this a Grant Agreement providing revenue to the County? ® Yes ❑ No Special conditions attached to this grant: This grant is based on the percentage of all counties statewide budgeted A&T amounts then distributed based on Deschutes County's percentage of that whole Deadlines for reporting to the grantor: 5-1-17 If a new FTE will be hired with grant funds, confirm that Personnel has been notified that it is a grant -funded position so that this will be noted in the offer letter: ❑ Yes ® No Contact information for the person responsible for grant compliance: Name: 4/17/2017 Phone #: Departmental Contact and Title: Scot Langton Phone #: 541-388-6513 Department Director Approval: u re Distribution of Document: Orginal to Oregon Dept of Revenue Copies to Scot Langton and Wayne Lowry Official Review: County Signature Required (check one): ® BOCC (if $150,000 or more) — BOARD AGENDA Item ❑ County Administrator (if $25,000 but under $150,000) ❑ Department Director - Health (if under $50,000) ❑ Department Director (if under $25,000) Legal Review Date Document Number Date 4/17/2017