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2018-143-Resolution No. 2018-009 Recorded 4/24/2018LEGAL COUNSEL Recorded in Deschutes County CJ2018-143 Nancy Blankenship, County Clerk Commissioners' Journal 04/24/2018 12:40:23 PM 12111111111111111111111111111111 BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Approving a Grant Application with the Oregon Department of Revenue * * RESOLUTION NO. 2018-009 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 $6,162,890, 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 compl iance. Section 2. County designates Scot Langton, County Assessor, phone number (541)388-6513, email address scotl(c4co.deschutes.or.us , as the county contact person for this grant application ATTEST: DATED this 025 day of core ing Secretary PAGE 1 OF 1— RESOLUTION NO. 2018-009 , 2018. BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON ANTHONY (TONY) DeBONE, Chair PHILIP G. HIDERSON, Vice Chair ( AM -4 TAMMY BEY, d„om ssioner OREGON DEPARTMENT C.,0,... - REVENUE County DESCHUTES Form 1 2018-2019 Grant Application Staffing A. Assessment administration Assessor, deputy, etc. Assmt. support staff, deed clerks and data entry staff Total assessment administration staff B. Valuation and 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 and appraisal techs Total valuation and appraisal staff C. Board of Property Tax Appeals (BOPTA) D. Tax collection and distribution administration Administration, deputy, etc. Support and collection Tax distribution Foreclosure and garnishment Total tax collection and distribution E. Cartography and GIS administration Cartographic/GIS supervisor Leadcartographers Cartographers GIS specialists Total cartographic and GIS staff F. Dedicated IT services for A&T G. Total assessment and taxation staffing Column 1 Approved FTE current year (2017-18) 2.00 9.50 11.50 1.00 0.00 6.70 2.50 0.50 0.80 2.00 0.00 1.00 2.50 1/.UU 0.52 3.40 0.70 0.20 0.20 4.50 1.00 0.00 3.00 0.00 4.00 3.75 41.27 Column 2 Budgeted FTE coming year (2018-19) 2.00 9.50 11.50 1.00 0.00 8.70 2.50 0.50 0.80 2.00 0.00 1.00 2.50 111 nil 17.1/l/ 0.52 3.40 0.70 0.20 0.20 4.50 1.00 0.00 3.00 0.00 4.00 3.75 43.27 Column 3 Change (Column 2 Tess Column 1) 0.00 0.00 0.00 0.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 nn ..t., W 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.00 OREGON C., DEPARTMENT '411WOF REVENUE Form 2 2018-2019 Explanation of Staffing Issues 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 those reported on Form 1, Section B, note that here and include the FTE. Two appraisal positions were added to the FY18/19 budget to allow this office to keep up with the large increases in newly permitted building activity Deschutes County is experiencing. One position was added in January of 2017 and the second position is anticipated to be filled in the FY18/19 budget year. C OREGON DEPARTMENT 'IOF REVENUE Form 3 2018-2019 General Comments County DESCHUTES Use this form to describe any issue in your budget that needs further clarification. Examples include significant changes on Form 7, purchase of a new data processing system, salary increases, new car purchases, personnel services, costs for mapping, etc. You can also use this form to document any miscellaneous comments about this grant application. NA OREGON ci.... DEPARTMENT IOF REVENUE County DESCHUTES Activities Form 4 Valuation and Appraisal Resources 1. Real property exceptions, special assessments and exemptions New construction Zone changes Subdivisions, segregations, and 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 of the OregonTax Court Regular Division of the OregonTax Court Subtotal 3. 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 and appraisal staff (FTE) Number of accounts by activity Actual Estimated (2017-18) (2018-19) 6,207 7,700 10 10 800 960 6 15 45 45 606 650 7,674 9,380 122 100 73 125 3 3 4 10 1 1 203 239 3,100 39,000 42,100 7,647 2,500 39,000 41,500 7,650 2018-2019 Number of FTE by activity Actual Estimated (2017-18) (2018-19) 6.37 8.37 0.01 0.01 0.15 0.15 0.01 0.01 0.40 0.40 0.20 0.20 7.14 9.14 0.10 0.10 0.20 0.20 0.00 0.00 0.10 0.10 0.01 0.01 U.41 U.41 4.00 4.00 1.75 1.75 5.75 5.75 2.00 2.00 1.30 1.30 0.40 0.40 0.00 0.00 17.00 19.00 OREGON DEPARTMENT (iiiii., REVENUE County DESCHUTES Form 5 Tax Collection and Distribution Work Activity 1. Number of accounts requiring roll corrections Business personal property Personal property manufactured structures Real property 2. Number of accounts requiring a refund Business personal property Personal property manufactured structures Real property 3. Number of delinquent tax notices sent Business personal property Personal property manufactured structures Real property 4. Number of foreclosure accounts processed Real property only 5. Number of accounts issued redemption notices Real property only 6. Number of warrants 7. Number of garnishments 8. Number of seizures 9. Number of bankruptcies 10. Number of accounts with an address change processed 2018-2019 Number of accounts by activity Actual Estimated (2017-18) (2018-19) 80 76 30 6 450 246 10 12 0 0 150 211 250 200 350 300 4,200 4,000 15 6 20 19 264 300 6 10 0 0 26 30 5,000 5,704 11. How many second trimester statements do you mail? 10,200 12. How many third trimester statements do you mail? 12,500 13. Does the county contract for lock box service? ❑ Yes ® No 14. Does the county use in-house remittance processing? ® Yes ❑ No 15.1s tax collecting combined with another county function? ❑ Yes ® No If yes, describe that function on Form 2. OREGON DEPARTMENT (48,.. REVENUE County DESCHUTES Form 6 Assessment and Administrative Support and Cartography Work Activity Assessment and administrative support work activity 1. Number of deeds worked Cartography work activity 1. Number of new tax lots 2. Number of lot line adjustments 3. Number of consolidations 4. Number of new maps 5. Number of tax code boundary changes 2018-2019 Numbers by activity Actual Estimated (2017-18) (2018-19) 17,000 18,500 Numbers by activity Actual Estimated (2017-18) (2018-19) 550 700 330 325 55 55 50 45 12 6 a) c) cn >4. a) 0. -5 • ca 9 • 0 0 • 0.) • 0 ti) 7., *. 3 • S. • 'it) 5 7, 4..- 0 0 .CS 0 -5 0 e .,••• 0- 0 -0 ,o 0- • 0 „, e 0 •c. % c a) c a) C. cf) c 0 0- s (1) s C .1, 4,-. a) o 4c.). 0 '1) - 4f, 0 Z\-.) a) )4. — ca. 1, ocw, 0c.n s CO 0 P 0 0 -0 c cts E <zr 0 O 0 0)0 c) • op 0 _ 0 a) U- -(6 v., •-(-1) >4. c) 0 - „ • - 0 -,-- (f) .-- .0 4, a) (1) 4" '0 • •••• 4.-- ,-. "C:5 • .0 -0 0 ca c s — _0 as '5 0. .,--• ,... o -co a_) T. as 0 S., 5 . k— • cl 6 a co • 0-) I- 0 C° t(t (r) 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. M 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 4 day of April , 20 18 , the information contained on this form and any attachment is complete and accurate to the best of my knowledge. Printed Name: SCOT LANGTON 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. T E IL/ Deschutes County Board of Commissioners 1300 NW WaII 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 23, 2018 DATE: FROM: Scot Langton, Assessor's Office, 541-388-6513 TITLE OF AGENDA ITEM: Consideration of Resolution No. 2018-009, Annual CAFFA Assessment and Taxation Grant RECOMMENDATION & ACTION REQUESTED: Approval of the CAFFA Assessment and Taxation Grant Application CONTRACTOR: Oregon Department of Revenue AGREEMENT TIMEFRAME: Starting Date: 7/1/18 Ending Date: 6/30/19 INSURANCE: Insurance Certificate Required: Yes or No insurance Review Required by Risk Management: Yes or No BACKGROUND AND POLICY IMPLICATIONS: This grant is based on the percentage of all counties statewide budgeted A&T amounts then distributed based on Deschute County's percentage of that whole. FISCAL IMPLICATIONS: County would agree to appropriate the budgeted dollars based on 100 percent of the expenditures certified in the grant application in the amount of $6,162,890, the total expenditure amount for consideration in the grant. ATTENDANCE: Scot Langton, Deschutes County Assessor 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: 4-25-18 Department: Assessor Contractor/Supplier/Consultant Name: Oregon Department of Revenue Contractor Contact: NA Contractor Phone #: 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: 7-1-18 Ending Date: 6-30-19 Annual Value or Total Payment: estimate $975,000 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? V Yes No If No, has budget amendment been submitted? Yes No Is this a Grant Agreement providing revenue to the County? Yes 1. I 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: 5-1-18 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: I I Yes Z No Contact information for the person responsible for grant compliance: Name: 4/4/2018 Phone #: Departmental Contact and Title: Scot Langton Department Director Approval: Phone #: 541-388-6513 9 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 El County Administrator (if $25,000 but under $150,000) El Department Director - Health (if under $50,000) El Department Director (if under $25,000) Legal Review Document Number 1 R. lolgv--00 V14 Date 97( ar Date 4/4/2018