2023-129-Resolution No. 2023-019 Recorded 4/24/2023REVIEWEnD�
Y V _
LEGAL COUNSEL
Recorded in Deschutes County CJ2023-129
Steve Dennison, County Clerk
Commissioners' Journal 04/24/2023 1:34:18 PM
��VYES C� Il � l l III�I��I II (I II' II ll l lI I'll
2023-129
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with
the Oregon Department of Revenue * RESOLUTION NO. 2023-019
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 S7,681,559 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 scotlkco.deschutes.or.us , as the county contact person for this grant application
DATED this �g day of P 2023.
ATTEST:
✓
TU l�)
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
Anthony DeBone, Chair
,— �AL s
U" 11 \ �'a C Z'/_�
Patti Adair, Vice Chair
Phil Chang, Commissioner
PAGE 1 OF I —RESOLUTION NO. 2023-019
O R E G O N Form 1 2023-2024
,� DEPARTMENT Grant Application Staffing
OF REVENUE
Column 1
Column 2
Column 3
Approved FTE
Budgeted FTB
Change
current year
coming year
(Column 2
County DESCHUTES
(2022-23)
(2023-24)
less Column 1)
.
A. Assessment administration
.....................................
Assessor, deputy, etc. .......
2.00
2.00
0.00
Assmt. support staff, deed clerks and data entry staff
10.00
20.26
0.26
Total assessment administration staff ..............
12.00
12.26
0.26
B. Valuation and appraisal staff
Chief appraisers/appraiser supervisor ...................
1.00
1.00
0.00
Lead appraisers.....................................................1
0.00
0.00
0.00
Residential appraisers ............................................
0.70
8.70
0.00
Commercial/industrial appraisers
2.50
2.50
0.00
Farm/forest/rural appraisers ................ u
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 .....................................
0.94
0.65
(0.29)
Support and collection ...........................................
2.64
2.75
0.11
Tax distribution .......................................................
0.25
0.25
0.00
Foreclosure and garnishment .................................
0.35
0.25
(0.10)
Total tax collection and distribution
4.18
3.90
(0.28)
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
0.88
(0.37)
G. Total assessment and taxation staffing 40.95 40.56 (0.39)
d R E G O N
Form 2 2023-2024
bEPARTMENT Explanation of Staffing Issues
OF REVENUE
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.
Tax Office is part of the Finance Office, which also includes transient room tax and dog licensing;
Temporary help and part time help is used in both the Assessor and Tax Office's during peak seasons;
Two part time .63 FTE Admin Support Tech`s were hired to replace one full time FTE, increase of .26
FTE
Tax Office staff was reallocated within the Finance Office resulting in an overall Tax Office staff
decrease of .28 FTE
County A&T has continued to see a significant turnover in positions due to a larger number of
retirements plus typical staffing changes. This coupled with difficulty in recruiting has created longer
then desired timeframes in filling these positions
County
Form 3 2023-2024
O R E G o N
DEPARTMENT General Comments
OF REVENUE
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
Form 4 2023-2024
O R E G O N
DEPARTMENT Valuation and ,Appraisal
OF REVENUE
Resources
County DESCHUTES
Activities
1. Real property exceptions, special assessments
and exemptions
New construction....................................................
Zonechanges...........................................................
Subdivisions, segregations, and consolidations..
Omitted properties .................................................
Special assessment qualification and disqualification
Exemptions..............................................................
Subtotal..............................................................
Number of accounts
by activity
Actual Estimated
(2022-23) (2023-24)
6,700
30
1,250
128
50
700
8,858
Number of iFTE
by activity
Actual Estimated
(2022-23) (2023-24)
6,600
10.00
10.00
40
0.01
0.01
1,142
1.50
1.50
75
0.01
0.01
50
0.40
0.40
750
0.20
0,20
8,657
12.12
12.12
2.
Appeals and assessor review
Assessor review and stipulations ...........................
58
100
0.10
0.10
BOPTA....................................................................
70
100
0.20
0.20
Department of Revenue ..........................................
0
0
0.00
0.00
Magistrate Division of the OregonTax Court.........
5
10
0.10
0.10
Regular Division of the OregonTax Court ..............
0
1
0.01
0.01
Subtotal ..........................
133
211
0.41
0.41
3.
Real property valuation
Physical reappraisal ............................. I-— ........... I.
1,200
1,500
1.52
1.52
Recalculation only -no appraisal review ................
50,000
50,000
1.25
1.25
Subtotal..............................................................
51,200
51,500
2.77
2.77
4.
Business ty{ returns mailedj...... er personal property
p p p
7,400
7,630
2.00
2.00
1.30
1.30
5.
Ratio
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
a R E c o N Form 5 2023-2024
DEPARTMENT Tax Collection and Distribution
OF REVENUE
Work Activity
DESCHUTES Number of accounts
County by activity
Actual Estimated
(2022-23) (2023-24)
1. Number of accounts requiring roil corrections
1
1
.................
Business personal property.............................................................
Personal property manufactured structures ...................... . ......................
34
4 2
Realproperty ................................. ...............
396
397
2. Number of accounts requiring a refund
Business
6
6
personal property..........................................................................
Personal property manufactured structures ...........................
60
2
Realproperty.................................................................................................
261
z54
3. Number of delinquent tax notices sent
Business personal property
206
Personal property manufactured structures ............................
401
410
Realproperty.................................................................................................
2,931 31
2,830
4. Number of foreclosure accounts processed
Realproperty only.........................................................................................
30
38
5. Number of accounts Issued redemption notices
Real property only ...........................
10
11
6. Number of warrants .........
452
350
7. Number of garnishments............................................................................
3
6
8. Number of seizures.....................................................................................
0
0
9. Number of bankruptcies.............................................................................
40
41
10. Number of accounts with an address change processed .....................
6,705
6,838
11. How many second trimester statements do you mail?
10,083
12. How many third trimester statements do you mail? .......
8,486
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
ff yes, describe that function on Form 2.
Form 6 2023-2024
O R E G O N
aEPARTMENT Assessment and Administrative
of REVENUE
Support and Cartography
Work ,activity
County DESCHUTES
Assessment and administrative support
work activity
Numbers by activity
Actual Estimated
(2022-23) (2023-24)
1. Number of deeds worked.................................................................. 24,000 17,200
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
(2022-23) (2023-24)
1,000 950
200 150
75 45
25 25
15 15
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MEETING DATE: April 12, 2023
SUBJECT: Resolution No. 2023-019, authorizing the application for an assessment and
taxation grant from the Oregon Department of Revenue
RECOMMENDED MOTION:
Approve Resolution No. 2023-019 to authorize the application for an annual assessment
and taxation grant from the Oregon Department of Revenue.
BACKGROUND AND POLICY IMPLICATIONS:
The amount of the grant is based on the total assessment and taxation amounts of all
Oregon counties, which is apportioned based on each county's percentage of that total.
BUDGET IMPACTS:
FY 23-24 estimated grant revenue to Deschutes County is $850,000.
ATTENDANCE:
Scot Langton, Deschutes County Assessor