2019-137-Resolution No. 2019-010 Recorded 4/23/2019Recorded in Deschutes County
Nancy Blankenship, County Clerk
Commissioners' Journal 04/23/2019 8:35:22 AM
CJ2019-137
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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. 2019-010
*
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 $6,385,510, 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
ATTEST:
DATED this / 7 day of
4/ 04— Cording Secretary
PAGE 1 of 1— RESOLUTION NO. 2019-010
, 2019.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, O' ' ON
PHILIP G. DERSON, Chair
PATTI ADAIR, Vice Chair
ANTHONY (TONY) DeBONE, Commissioner
C --------OREGON
DEPARTMENT
.4111ItIOF REVENUE
Form 1
Grant Application Staffing
County DESCHUTES
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
(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
19.00
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 2
Budgeted FTE
coming year
(2019-20)
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
19.00
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
2019-2020
Column 3
Change
(Column 2
Tess Column 1)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
C401, OREGON
DEPARTMENT
OF REVENUE
Form 2 2019-2020
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 perforin personal property functions, other than those reported on Form 1, Section
B, note that here and include the FTE.
Extra and temporary help is utilized by both the Tax Office and the Assessor's Office during peak
workload times, such as the Fall tax season. This is primarily done utilizing recently retired
employees who contract back on an hourly basis.
One appraiser position was not filled during the FY18/19 year due to unknowns on anticipated new
building permits being issued. The assessment work load does not coincide well with the fiscal
budget year due to workloads needing to be estimated for the upcoming tax year. Needs for
additional staff in appraisal is not known until well into the first or second quarter of the fiscal year.
Additional new appraisal staff was still being trained in FY18/19 which made it difficult to identify
efficiencies and appropriate workload. Based on current workflow, required overtime hours,
increase in building permits, and increase in new partitions/subdivisions it is anticipated that this
position will be filled early in the FY19/20 fiscal year.
ThP Tax fffirP is nnrt of the Finnnrp nnnartmnnt
OREGONN
DEPARTMENT
4OF REVENUE
Form 3 2019-2020
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 formto document any
miscellaneous comments about this grant application.
NA
C-OREGON
DEPARTMENT
111111.IOF REVENUE
County DESCHUTES
Form 4
Valuation and Appraisal
Resources
Number of accounts
by activity
2019-2020
Number of FTE
by activity
Actual Estimated Actual Estimated
Activities (2018-19) (2019-20) (2018-19) (2019-20)
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
5,623 5,800 9.52 10.02
30 30 0.01 0.01
1,081 1,100
1.50 1.50
80 40 0.01 0.01
75 80 0.40 0.40
638 630 0.20 0.20
7,527 7,680 11.64 12.14
123 130 0.10 0.10
87 125 0.20 0.20
1 0 0.00 0.00
7 10 0.10 0.10
0
1 0.01 0.01
218 266 0.41 0.41
Physical reappraisal 1,685 1,000 1.50 1.00
Recalculation only -no appraisal review 39,000 40,000 1.75 1.75
Subtotal 40,685 41,000 3.25 2.75
4. Business personal property (returns mailed) 7,650 7,634 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 and appraisal staff (FTE) 19.00 19.00
OREGON
DEPARTMENT
'-"I'IOF 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
2019-2020
Number of accounts
by activity
Actual Estimated
(201849) (2019-20)
95 90
8 10
417 450
11 10
1 1
144 150
135 150
352 350
4,362 4,300
29 34
21 32
264 169
5 8
0 0
40 50
5,607 5,700
11. How many second trimester statements do you mail?
12. How many third trimester statements do you mail?
12,114
11,930
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? N Yes ❑ No
if yes, describe that function on Form 2.
C -----"OREGON
DEPARTMENT
+4111rOF REVENUE
County DESCHUTES
Form 6
Assessment and Administrative
Support and Cartography
Work Activity
2019-2020
Assessment and administrative support
work activity
1. Number of deeds worked
Numbers
by activity
Actual
(2018-19)
17,030
Estimated
(2019-20)
17,000
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
Numbers by activity
Actual Estimated
(2018-19)
1,021
300
41
46
12
(2019-20)
1,000
250
50
50
12
2019-2020
Totals
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49,210
5,805,009
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448,444
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448,444
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1,232,509
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1. Personnel services
2. Materials and services
3. Transportation
4. Total current operating expenses
(Total direct expenses)
Indirect expenses
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6) O T T T
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 personsl 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. o 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
u•�
� �iopai ics
Asians or Pacific Islanders
American Indians
Alaskan Natives
3. N 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 8 day of April , 20 19 , 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.
DATE:
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 BOCC Wednesday Meeting of April 17, 2019
FROM: Scot Langton, Assessor's Office, 541-388-6513
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Resolution No. 2019-010, Approving a Grant
Application with the Oregon Department of Revenue
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: 4-9-18 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: 7-1-19 Ending Date: 6-30-20
Annual Value or Total Payment: estimate $940,000
Insurance Certificate Received (check box)
Insurance Expiration Date:
Check all that apply:
❑ RFP, Solicitation or Bid Process
Informal quotes (<$150K)
n Exempt from RFP, Solicitation or Bid Process (specify — see DCC §2.37)
Funding Source: (Included in current budget? ® Yes n No
If No, has budget amendment been submitted? n 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: 5-1-19
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: n Yes ® No
Contact information for the person responsible for grant compliance:
Name:
4/9/2019
Phone #:
Departmental Contact and Title: Scot Langton
Department Director Approval:
Phone #: 541-388-6513
�i
Distribution of Document: Orginal to Oregon Dept of Revenue
Copies to Scot Langton and Wayne Lowry
Date
Official Review:
C unty 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
Document Number
(2cv.T)t
( - o I 0
Date
4/9/2019