2024-104-Resolution No. 2024-012 Recorded 4/24/2024REVIEWED Recorded in Deschutes County CJ2024-104
Steve Dennison, County Clerk
Commissioners' Journal 04/24/2024 12:56:05 PM
LEGAL COUNSEL
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2024-104
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with
the Oregon Department of Revenue * RESOLUTION NO. 2024-012
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 unifonnity 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 $8,320,613 the total expenditure amount for consideration in
the grant. If 106 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 scotlgco.deschutes.or.us , as the county contact person for this grant application
DATED this J day of ' , 2024.
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
rE
.l
Patti Adair, Chair
Anthony DeBone, Vice Chair
Phil Chang, Commiss' ner
PAGE I OF 1 —RESOLUTION NO.2024-012
Form 1
2024-2025
0 R E G O N
- DEPARTMENT Grant Application Staffing
;404'WOF
REVENUE
Column 1
Column 2
Column 3
Approved FTE
Budgeted FTE
Change
current year
coming year
(Column 2
County DESCHUTES
(2023-24)
(2024-25)
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
+ -4 -n,- ;0ni +oche
vaia you IV]cI J ai Ou aNpn aiow'v--............................
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. ....................................
0.65
0.75
0.10
Support and collection ...........................................
2.75
2.75
0.00
Tax distribution .......................................................
0.25
0.25
0.00
Foreclosure and garnishment .................................
0.25
0.25
0.00
Total tax collection and distribution .................
3.90
4.00
0.10
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
0.88
0.88
0.00
G. Total assessment and taxation staffing
40.56
40.66
0.10
O R E G O N
DEPARTMENT
�ftIOF REVENUE
County
DESCHUTES
Form 2 2024-2025
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 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
and specific projects.
County A&T has continued to see a significant turnover in positions due to the larger number of
retirements plus typical staffing changes. The coupled with difficultly in recruiting has created longer
then desired timeframes in filling these positions.
O R E G O N Form 3 2024-2025
DEPARTMENT General Comments
'40I'OF REVENUE
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.
Personnel services increases are primarily from contracted COLA of 4% plus merit step increases for
those eligible of 5%; healthcare premiums to departments when up 30% ; and PERS up significantly
over prior fiscal year
Form 4
2024-2025
O R E G O N
DEPARTMENT Valuation
and Appraisal
-
IOF REVENUE
Resources
Number of
accounts
Number of FTE
County DESCHUTES
by activity
by activity
Actual
Estimated
Actual
Estimated
Activities
(2023-24)
(2024-25)
(2023-24)
(2024-25)
1. Real property exceptions, special assessments
and exemptions
New construction....................................................
5,193
5,200
10.00
10.00
Zone changes...........................................................
40
0
0.01
0.01
Subdivisions, segregations, and consolidations..
1,142
1,200
1.50
1.50
Omitted properties .................................................
78
75
0.01
0.01
Special assessment qualification and disqualification
5o
50
0.40
0.40
Exemptions..............................................................
680
700
0.20
0.20
Subtotal..............................................................
7,183
7,225
12.12
12.12
2. Appeals and assessor review
Assessor review and stipulations ...........................
68
70
0.10
0.10
BOPTA ....................................................................
81
100
0.20
0.20
Department of Revenue ..........................................
0
0
0.00
0.00
Magistrate Division of the OregonTax Court.........
11
15
0.10
0.10
Division _tth_ r1.......onT..../1. Court
Regular uivisivii ui uiC viey�i i Tax �.vu� � ..............
0
1
0.01
0.01
Subtotal..............................................................
160
186
0.41
0.41
3. Real property valuation
Physical reappraisal ................................................
1,509
1,000
1.52
1.52
Recalculation only -no appraisal review ................
50,000
53,100
1.25
1.25
Subtotal..............................................................
51,509
54,100
2.77
2.77
4. Business personal property (returns mailed
6,341
6,470
2.00
2.00
5. Ratio
1.30
1.50
6. Continuing education
0.40
0.20
7. Other valuation -appraisal activity
0.00
0.00
8. Total valuation and appraisal staff (FTE)
19.00
19.00
Form 5
2024-2025
O R E G O N
DEPARTMENT Tax Collection and Distribution
�W..OWOF
REVENUE
Work Activity
Number of accounts
DESCHUTES
County
by activity
Actual
Estimated
(2023-24)
(2024-25)
1. Number of accounts requiring roll corrections
124
73
Business personal property ..........................................................................
Personal property manufactured structures .................................................
12
Real property
397
407
2. Number of accounts requiring a refund
Business personal property ..........................................................................
6
9
Personal property manufactured structures .................................................
2
3
Real property
254
100
3. Number of delinquent tax notices sent
225
Business personal property ..........................................................................
Personal property manufactured structures .................................................
410
520
Real property
2,30
830
258
3,58
4. Number of foreclosure accounts processed
Real property only
38
38
5. Number of accounts issued redemption notices
11
15
Real property only
6. Number of warrants
350
430
7. Number of garnishments............................................................................
6
8
8. Number of seizures
0
0
9. Number of bankruptcies.............................................................................
41
5o
10. Number of accounts with an address change processed .....................
6,838
6,929
11. How many second trimester statements do you mail? ..........................
10,888
12. How many third trimester statements do you mail?
9,127
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.
Form 6 2024-2025
O R E G O N
DEPARTMENT Assessment and Administrative
�IOF REVENUE
Support and Cartography
Work Activity
County DESCHUTES
Assessment and administrative support
work activity
Numbers by activity
Actual Estimated
(2023-24) (2024-25)
1. Number of deeds worked 13,371 14,000
Cartography work activity
Numbers by activity
Actual Estimated
1. Number of new tax lots...................................................................... 1,161 1,200
2. Number of lot line adjustments 182 175
3. Number of consolidations................................................................. 63 65
4. Number of new maps......................................................................... 23 20
5. Number of tax code boundary changes 18 21
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BOARD OF
COMMISSIONERS
MEETING DATE: April 17, 2024
SUBJECT: Approval of Resolution No. 2024-012 authorizing the application for an
assessment and taxation grant from the Oregon Department of Revenue
RECOMMENDED MOTION:
Move approval of Resolution No. 2024-012 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 24-25 estimated grant revenue to Deschutes County is $940,000.
ATTENDANCE:
Scot Langton, Deschutes County Assessor