2022-166-Resolution No. 2022-024 Recorded 4/28/2022Recorded in Deschutes County
REVIEWED Steve Dennison, County Clerk C'`12�22-166
Commissioners' Journal 04/28/2022 2:31:56 PM
LE LAC �,\rE
2022-166
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with
the Oregon Department of Revenue * RESOLUTION NO.2022-024
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 $7,338,377 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(i�co.deschutes.onus , as the county contact person for this grant application
DATED this " day of '" r , 2022.
ATTEST
Recording Secr aty
BOARD OF COUNTY COMMISSIONERS
OF SCHUTES COUNTY, OREGON
Patti Adair, Chair
/ /Z' 0 41" z 9 � A�
Anthony DeBone, Vice Chair
Phil Chang, Commissioner
PAGE 1 OF 1— RESOLUTION NO.2022-024
O R E G 0 N Form 1 2022-2023
�� DEPARTMENT Grant Application Staffing
OF REVENUE
Column 1
Column 2
Column 3
Approved FTE
Budgeted FTE
Change
current year
coming year
(Column 2
County DESCHUTES
(2021-22)
(2022-23)
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
10.00
(0.26)
Total assessment administration staff ..............
12.26
12.00
(0.26)
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)
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
0.52
0.52
0.00
1.20
0.94
(0.26)
3.00
2.64
(0.36)
0.25
6.25
0.00
0.35
0.35
0.00
4,80
4.18
(0.62)
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
1.25
1.25 0.00
G. Total assessment and taxation staffing 41.83 40.95 (0.88)
County
O R E G O N
DEPARTMENT
OF REVENUE
DESCHUTES
Form 2 2022-2023
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 acco-rnplishes 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.
The Tax Office is part the Finance Office
Temporary help and part time help is used in both the Assessor and Tax Office's during peak seasons;
$29,000 for FY22/23
One full time FTE replaced the two .63 FTE Admin Support Tech's resulting in an overall Assessor staff
reduction of .26 FTE
Tax Office staff was reallocated within the Finance Office resulting in an overall Tax Office staff
reduction of .62 FTE
Form 3 2022-2023
o R E G O N
DEPARTMENT General Comments
��OF REVENUE
County
DESCHUTES
Use this form to describe any issue in your budget that deeds 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.
Assessor M&S now contains budgeted lines for
CamaCloud - software for WADS for field appraisal work - $58,000
Trepp - commercial lending database - $40,000
Countywide +5.5%a COLA adjustment for FY22/23 in addition to eligible performance step increases
Form 4 2022-2023
O R E G O N
�, DEPARTMENT Valuation and Appraisal
OF REVENUE
Resources
Number of accounts Number of FTE
County DESCHUTES by activity _ by activity
Actual Estimated Actual Estimated
Activities (2021-22) (2022-23) (2021-22) (2022-23)
1. Real property exceptions, special assessments
and exemptions
New
6,544
6,700
10.00
10.00
construction ........................ .........
30
30
0.01
0.01
Zone changes...........................................................
Subdivisions, segregations, and consolidations..
1,000
1,250
1.50
1.50
Omitted
70
75
0.01
0.01
properties .................................................
Special assessment qualification and disqualification
80
50
0.40
0,40
700
700
0.20
0.20
Exemptions .................
Subtotal..............................................................
8,424
8,805
12.12
12.12
2. Appeals and assessor review
Assessor review and stipulations , ,
71
100
0.10
0.10
BOPTA....................................................................
39
75
0.20
0.20
Department of Revenue ..............................
0
0
0.00
0.00
Magistrate Division of the OregonTax Court.....,...
8
15
0.10
0.10
Regular Division of the OregonTax Court ..............
1
0
0.01
0.01
Subtotal..............................................................
119
190
0.41
0.41
3. Real property valuation
..
Physical reappraisal .....................
2,000
1,500
1,52
1.52
Recalculation only -no appraisal review ................
47,500
50,000
1.25
1.25
Subtotal............................................................
49,500
51,500
2.77
2.77
4. Business personal property (returns mailed) ...... 7,315 7,400 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) .........................................I........ 19.00 19.00
Form a 2022-2023
0 R E G 0 N
DEPARTMENT Tax Collection and Distribution
��OF REVENUE
Work Activity
y DESCHUTES Number of accounts
Count by activity
Actual Estimated
(2021-22) (2022-23)
1.
Number of accounts requiring roll corrections
Business personal property..........................................................................
10
1
Personal property manufactured structures
20
34
Realproperty.................................................................................................
335
396
2.
Number of accounts requiring a refund
Business personal property ..
30
6
Personal property manufactured structures .................................................
10
10
Realproperty.................................................................................................
200
261
3.
Number of delinquent tax notices sent
325
289
Business personal property .................................................................... ......
Personal property manufactured structures ............I.....
510
01
401
Realproperty.................................................................................................
3,soo
2,931
4.
Number of foreclosure accounts processed
Realproperty only.........................................................................................
30
30
5.
Number of accounts issued redemption notices
Real property only
�5o
6.
Number of warrants....................................................................................
350
452
7.
Number of garnishments............................................................................
8
3
8.
Number of seizures.....................................................................................
0
0
9.
Number of bankruptcies .........................
32
40
10.
Number of accounts with an address change processed ....................
6,400
6,705
11. How many second trimester statements do you mail? ........ 9,633
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 L7 No
If yes, describe that function on Form 2.
Form 6 2022-2023
0 R E G 0 N
DEPARTMENT Assessment and Administrative
O F REVENUE Support and Cartography
Work Activity
County DESCHUTES
Assessment and administrative support
work activity
Numbers by activity
Actual Estimated
(2021-22) (2022-23)
1. Number of deeds worked.................................................................. 22,530 24,000
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
(2021-22) (2022-23)
1,050 1,000
225 200
75 75
30 25
15 15
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MEETING DATE: Wednesday, April 27 2022
SUBJECT: Consideration of Board Signature of Resolution No. 2022-024, Approving the
Assessment and Taxation Grant Application with the Oregon Department of
Revenue
ATTENDANCE:
Scot Langton, 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: 4-27-22 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: 7-1-22 Ending Date: 6-30-23
Annual Value or Total Payment: estimated $1,122,000
❑ 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? Z 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
Oregon counties individual statewide budgeted A&T amounts then distributed based on
Deschutes County's percentage of that whole
Deadlines for reporting to the grantor: 5-1-22
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/ 19/2022
Phone #:
Departmental Contact and Title: Scot Langton Phone #:
Department Director Approval:.._ `�-
�,Sig
Distribution of Document: Orginal to Oregon Dept of Revenue
Copy to Scot Langton
Official Review:
V
my Signature Required (check one):
BOCC (if $150,000 or mare) —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
an .
541-388-6513
Date
4/19/2022