2021-176-Resolution No. 2021-022 Recorded 5/4/2021REVIEWED Recorded in Deschutes County
Nancy Blankenship, County Clerk CJ2021-176
LEGA C UN_ S_EL Commissioners, Journal 05/04/2021 8:17:52 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.2021-022
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 $6,897,210 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
DATED this day of , 2021.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ATTEST:
Recording Se etary
Anthony DeBone, Chair
Phil Chang, Vice Chair
Patti Adair, Commissioner
PAGE 1 OF 1 —RESOLUTION NO.2021-022
O R E G O N Form 1 2021-2022
'� DEPARTMENT Grant Application Staffing
-`OF REVENUE
Column 1 Column 2 Column 3
Approved FTE Budgeted FTE Change
DESCHUTES current year coming year (Column 2
County (2020-21) (2021-22) less Column 1)
A. Assessment administration
Assessor, deputy, etc. ..........................
2.00
2.00
0.00
Assmt. support staff, deed clerks and data entry staff
10.26
10.26
0.00
Total assessment administration staff ..............
12.26
12.26
0.00
B. Valuation and appraisal staff
Chief appraisers/appraiser supervisor ...................
1.00
1.00
0.00
Lead appraisers......................................................
0.00
0.00
0.00
Residential appraisers .............
8.70
8.70
0.00
Commercial/industrial appraisers
2.50
2.50
0.00
Farm/forest/rural appraisers .....................
0.50
0.50
0.00
Manufactured structure/floating structure appraisers
0.80
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 and appraisal techs ............................
2.50
2.50
0.00
Total valuation and appraisal staff
19.00
19.00
0.00
C. Board of Property Tax Appeals (BoPTA)
0.52
0.52
0.00
D. Tax collection and distribution administration
Administration, deputy, etc.
1.20
1.20
0.00
Support and collection ..........
3.00
3.00
0.00
Tax distribution
0.25
0.25
0.00
Foreclosure and garnishment .................................
0.35
0.35
0.00
Total tax collection and distribution
4.80
4.80
0.00
E. Cartography and GIS administration
Cartographic/GIS supervisor ..................................
1.00
1.00
0.00
Leadcartographers
0.00
0.00
0.00
Cartographers.........................................................
3.00
3.00
0.00
GIS specialists.......................................................
0.00
0.00
0.00
Total cartographic and GIS staff
4.00
4.00
0.00
F. Dedicated IT services for A&T
1.25
1.25
0.00
G. Total assessment and taxation staffing
41.83
41.83
0.00
0 R E G 0 N
DEPARTMENT
�IOF REVENUE
County
DESCHUTES
Form 2 2021-2022
Explanation of Staffing Issues
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 Foa.-ms 4, 5, and. 6. For exarn.ple, 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.
One vacant appraiser position in the Assessor's Office was not filled for FY20/21, instead those dollars
were used for purchasing software and hardware for all appraisers for field appraisal work
(approximately $90,000). After a successful pilot in the spring of 2020 it was determined that this
program would add great benefit in both efficiencies and in quality of the appraisal product.
Additionally this implementation was fortunate timing with the COVID pandemic which allowed for
remote work for field staff.
This one vacant position will be examined closely as to resource needs due to
• The gained efficiencies of IPads and this software for field work;
• The unpreceded increases in both market appreciation and number of building permits issued
in Deschutes County;
• In looking at transition continuity with 6 of our 36 positions (17% of staff) eligible for retirement
within the next 1 to 3 years. Five of these positions will be difficult to fill and we are anticipating
the need for extended cross training to occur.
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
The Tax Office is part of the Finance Department, which also includes dog licensing and room tax.
0 R E G O N Form 3 2021-2022
DEPARTMENT General Comments
�-I�OF REVENUE
County
DESCHUTES
Use this form. to describe any issue in your budget that needs further clarification. Exarnples 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 fore. to document any
miscellaneous comments about this grant application.
NA
Form 4
2021-2022
O R E G O N
+� DEPARTMENT Valuation
`'OF
and Appraisal
REVENUE
Resources
Number of
accounts
Number of FTE
County DESCHUTES
by activity
by activity
Actual
Estimated
Actual
Estimated
Activities
(2020-21)
(2021-22)
(2020-21)
(2021-22)
1. Real property exceptions, special assessments
and exemptions
New construction....................................................
4,972
5,050
10.02
10.00
Zone changes...........................................................
30
30
0.01
0.01
Subdivisions, segregations, and consolidations..
1,200
1,000
1.50
1.50
Omitted properties ........................................
45
70
0.01
0.01
Special assessment qualification and disqualification
80
80
0.40
0.40
Exemptions..............................................................
672
700
0.20
0.20
Subtotal..............................................................
6,999
6,930
12.14
12.12
2. Appeals and assessor review
Assessor review and stipulations ..............
74
125
0.10
0.10
BOPTA ............
73
100
0.20
0.20
Department of Revenue ................ ..........................
0
0
0.00
0.00
Magistrate Division of the OregonTax Court.........
9
10
0.10
0.10
Regular Division of the OregonTax Court ..............
1
1
0.01
0.01
Subtotal..............................................................
157
236
0.41
0.41
3. Real property valuation
Physical reappraisal ................................................
2,858
3,500
1.00
1.52
Recalculation only -no appraisal review ................
45,000
47,500
1.75
1.25
Subtotal..............................................................
47,858
51,000
2.75
2.77
4. Business personal property (returns mailed) ......
7,769
7,315
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
Form 5
2021-2022
O R E G O N
DEPARTMENT Tax Collection and Distribution
��OltIAFOF
REVENUE
Work Activity
County DESCHUTES
Number of accounts
by activity
Actual
Estimated
(2020-21)
(2021-22)
1. Number of accounts requiring roll corrections
Business personal property ................... .......................................................
108
130
Personal property manufactured structures .................................................
13
20
Realproperty., ...............................................................................................
325
335
2. Number of accounts requiring a refund
Business personal property ..........................................................................
17
30
Personal property manufactured structures .................................................
3
10
Realproperty.................................................................................................
150
200
3. Number of delinquent tax notices sent
Business personal property .........................................................................
280
325
Personal property manufactured structures .................................................
525
510
Realproperty.................................................................................................
3,800
3,500
4. Number of foreclosure accounts processed
Real property only...............................................................
28
30
5. Number of accounts issued redemption notices
Real property only
18
15
6. Number of warrants ....................................
165
350
7. Number of garnishments............................................................................
8
8
8. Number of seizures .....................................................................................
1
0
9. Number of bankruptcies................................................... 32
10. Number of accounts with an address change processed ..................... 5,940 6,400
11. How many second trimester statements do you mail? .......................... 10,791
12. How many third trimester statements do you mail? 9,291
13. Does the county contract for lock box service? ...................................... ❑ Yes ® No
14. Does the county use in-house remittance processing? ........................ ® Yes ❑ No
15. Is tax collecting combined with another county function? .............. ® Yes ❑ No
If yes, describe that function on Form 2.
O R E G O N Form 6 2021-2022
DEPARTMENT Assessment and Administrative
:�ftIOF REVENUE
Support and Cartography
Work Activity
County DESCHUTES
Assessment and administrative support
work activity
Numbers by activity
Actual Estimated
(2020-21) (2021-22)
1. Number of deeds worked ........................... 20,100 21,000
Cartography work activity
Numbers by activity
Actual
Estimated
(2020-21)
(2021-22)
1.
Number of new tax lots......................................................................
1,200
1,000
2.
Number of lot line adjustments
225
225
3.
Number of consolidations.................................................................
75
75
4.
Number of new maps.........................................................................
32
30
5.
Number of tax code boundary changes ..........................................
7
10
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o 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 Monday Meeting of May 3, 2021
DATE:
FROM: Scot Langton, Assessor's Office, 541-388-6513
TITLE OF AGENDA ITEM:
Consideration of Assessment and Taxation Grant Application and Adoption of Resolution
No. 2021-022