2024-125-Minutes for Meeting April 15,2024 Recorded 5/9/2024,<\v1ES co
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BOARD OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
•
1:00 PM
Recorded in Deschutes County CJ2024.-125
Steve Dennison, County Clerk
Commissioners' Journal 05/09/2024 3:03:05 PM
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2024-125
MONDAY April 15, 2024
Allen Room
Live Streamed Video
Present were Commissioners Patti Adair, Tony DeBone and Phil Chang. Also present were
County Administrator Nick Lelack; Legal Counsel Dave Doyle; and BOCC Executive Assistant Brenda
Fritsvold.
This meeting was audio and video recorded and can be accessed at the Deschutes County
Meeting Portal webpage www.deschutes.org/meetings.
CALL TO ORDER: Chair Adair called the meeting to order at 1:00 p.m.
Commissioner Adair announced Environmental Health Specialists and Wastewater
Specialists Day and spoke to the critical services these staff provide to the County.
Commissioner DeBone added that the Oregon Water Operators Association had its
annual conference in Sunriver last week.
CITIZEN INPUT: None
AGENDA ITEMS:
1. Property Tax Work -off Programs
Robert Tintle, Chief Financial Officer/Tax Collector, said the State allows certain
entities to establish a program whereby qualified persons can work off the value
of their property taxes rather than pay them. Tintle stressed this is not a funded
BOCC MEETING APRIL 15, 2024 PAGE 1 OF 4
program and, if established, would have to include a funding source so the owed
property taxes are paid in full.
Jason Brockie, Property Tax Section Manager, Oregon Department of Revenue
(DOR), said the State is not aware of any jurisdiction which has decided to
implement this program since it was authorized in 1993. Under the legislation,
eligible persons can work off their property tax bills instead of paying them.
Although there is no minimum income threshold, an applicant must be at least
60 years of age and the property must be the applicant's primary owner -occupied
residence. Brockie said the work done in lieu of paying property taxes could be
done by someone other than the applicant/property owner.
Following discussion, Scot Langton, County Assessor, said all of the taxing
districts in the county must be kept whole in terms of taxes owed and paid, thus
any property tax worked off would still have to be remitted by another source.
Tintle agreed that because property taxes cannot be abated, the taxing districts
must be paid all of the taxes owed to them.
In response to a question, County Counsel David Doyle said a fire district could
not implement this program, which is restricted to counties and municipalities.
He added that any property taxes worked off would constitute taxable income to
the taxpayer.
Brockie said that while DOR has the authority to determine and issue rules for
this program, it has not done so as no entity has implemented the program.
Tintle noted that the County's property tax deferral program allows for taxes to
be deferred and paid after a property is sold.
Langton spoke to the residency requirement of the tax deferral program, which
currently has approximately 150 participants.
Commissioner Adair encouraged that this program be more widely promoted as
some eligible property owners may not be aware of it.
Commissioner Chang said the State's work -off program appears to offer a small
amount of tax relief for a great deal of administrative work.
2. Volunteer E-Mail Policy Discussion
Whitney Hale, Deputy County Administrator, sought feedback from the Board on
a potential new policy which would require that certain volunteers be assigned
BOCC MEETING APRIL 15, 2024 PAGE 2 OF 4
and use a County email address in the course of their volunteer work. Hale said
many volunteer members of boards and committees do work on behalf of the
County, and requiring them to utilize County email addresses for
communications associated with that work would facilitate the gathering of
public records if and when necessary. Staff proposes that initially, the policy
apply to the Audit Committee, Budget Committee, Dog Control Board of
Supervisors, Facility Project Review Committee, Fair Board, Planning Commission,
Statewide Transportation Improvement Fund Advisory Committee, and the Wolf
Depredation Compensation and Financial Assistance Committee.
Hale concluded that the cost of providing and managing these email accounts is
estimated to be about $14 per month per volunteer, or a total annual cost of
about $10,000.
Stephanie Marshall, Assistant Legal Counsel, expanded on the difficulty of
gathering public records from personal email accounts. She noted that under
State law, the County is responsible for producing those records, however hard it
may be to access them. She added that this change would relieve volunteers
from having to search their personal email accounts for responsive records in the
event of a records request.
Commissioner Adair stated her agreement with the eight groups selected for the
initial implementation of this policy.
Commissioner Chang asked if the County could send emails to the new County -
managed email addresses and simultaneously to personal email addresses, if
requested, as some volunteers may not want to check the assigned County email
address solely for the purpose of receiving notifications.
Hale confirmed this is possible, although any response made would have to be
sent through the County -owned email address.
Hale said if the Board approves this policy, staff will develop a training video for
affected volunteers that would explain the reason for the requirement and also
provide public records, open meetings and cybersecurity training as appropriate.
She concluded that staff will add the policy to an upcoming Board meeting
agenda for consideration of adoption.
OTHER ITEMS:
• Commissioner DeBone shared that he served as auctioneer for an event
which raised funds for La Pine High School's graduation night celebration.
• Commissioner DeBone attended Redmond High School's Career Day.
BOCC MEETING APRIL 15, 2024 PAGE 3 OF 4
• Commissioner DeBone reported on the annual FAN luncheon last Friday.
• Commissioner DeBone reported on last Thursday's meeting of FEMA's Region
10 Emergency Communications Committee where information was shared
about the impacts from last january's ice storm, which resulted in significant
power and communications outages.
• Commissioner Chang reported that the public land steward clean-up event
on China Hat Road on Saturday was very well -attended.
• Commissioner Chang also attended the COCC meal of the year event on
Saturday.
• Commissioner Adair reported on the Sunriver Chamber meeting on
Thursday.
• Commissioner Adair spoke at the recent COHC meeting on the safe parking
program in Redmond, which is experiencing a funding gap due to new
insurance rules.
• Commissioner Adair attended the recent COACT meeting where concern was
expressed regarding ODOT's decision to hire someone as director for Region
4 who has no transportation experience instead of a candidate who is very
well -qualified for this position.
• Commissioner Adair reported on anti -trafficking efforts by Saving Grace.
• County Administrator Nick Lelack noted the full Board will not be in
attendance at this Wednesday's meeting. The Board was in consensus to
move the DSL land exchange item to the meeting of Monday, April 22"d
EXECUTIVE SESSION: None
Being no further items to come before the Board, the meeting was adjourned at 2:12 pm.
DATED this U day of Ag�_ 2024 for the Deschutes County Board of
Commissioners.
j
PATTI ADAIR, CHAIR
ATTEST:
M
ANTHONY DEBONE, VICE CHAIR
BOCC MEETING APRIL 15, 2024 PAGE 4 OF 4
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BOARD OF
j COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
1:00 PM, MONDAY, APRIL 15, 2024
Allen Room - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
AGENDA
MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and
can be accessed and attended in person or remotely, with the exception of any executive session.
Members of the public may view the meeting in real time via YouTube using this link:
http://bit.ly/3mminzy. To attend the meeting virtually via Zoom, see below.
Citizen Input: The public may comment on any topic that is not on the current agenda.
Alternatively, comments may be submitted on any topic at any time by emailing
citizen input@deschutes.org or leaving a voice message at 541-385-1734.
When in -person comment from the public is allowed at the meeting, public comment will also be
allowed via computer, phone or other virtual means.
Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer.
To join the meeting via Zoom from a computer, use this link: http://bit.ly/3h3ogdD.
• To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the
passcode 013510.
• If joining by a browser, use the raise hand icon to indicate you would like to provide public
comment, if and when allowed. If using a phone, press *9 to indicate you would like to
speak and *6 to unmute yourself when you are called on.
• When it is your turn to provide testimony, you will be promoted from an attendee to a
panelist. You may experience a brief pause as your meeting status changes. Once you
have joined as a panelist, you will be able to turn on your camera, if you would like to.
Deschutes County encourages persons with disabilities to participate in all
programs and activities. This event/location is accessible to people with disabilities.
If you need accommodations to make participation possible, call (541) 388-6572 or
email brenda.fritsvold@deschutes.org.
Time estimates: The times listed on agenda items are estimates only. Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
CITIZEN INPUT: Citizen Input may be provided as comment on any topic that is not on the
agenda.
Note: In addition to the option of providing in -person comments at the meeting, citizen input comments
may be emailed to citizeninput@deschutes.org or you may leave a brief voicemail at 541.385.1734.
AGENDA ITEMS
1. 1:00 PM Volunteer E-Mail Policy Discussion
2. 1:20 PM Property Tax Work -off Programs
OTHER ITEMS
These can be any items not included on the agenda that the Commissioners wish to discuss as part of
the meeting, pursuant to ORS 192.640.
EXECUTIVE SESSION
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations; ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor
negotiations; ORS 192.660(2)(b), personnel issues, or other executive session categories.
Executive sessions are closed to the public, however, with few exceptions and under specific guidelines,
are open to the media.
ADJOURN
April 15, 2024 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 2
vS E S COG��
BOAR® OF
COMMISSIONERS
MEETING DATE: April 15, 2024
SUBJECT: Volunteer E-Mail Policy Discussion
BACKGROUND AND POLICY IMPLICATIONS:
County Administration, Legal and Information Technology have developed the attached
draft policy, which would require volunteer board/committee members to use a County -
provided e-mail account for all communication related to the work of their respective
board, commission, or committee.
Administration is proposing that initially, this policy would apply to the following
boards/committees:
• Deschutes County Audit Committee - Internal Audit
• Deschutes County Budget Committee - Finance
• Dog Control Board of Supervisors - Administration
• Facility Project Review Committee - Facilities
• Fair Board - Fair & Expo
• Planning Commission - Community Development
• Statewide Transportation Improvement Fund Advisory Committee - Road
• Wolf Depredation Compensation and Financial Assistance Committee
During the Board's work session, staff will provide an overview of the policy and answer
questions from the Board. If the Board is supportive of adopting the policy, staff will place
the policy on the consent agenda for a future BOCC meeting.
BUDGET IMPACTS:
The cost of implementation is estimated at $14 per user per month. Based on the scope
outlined above, an annual cost is estimated at about $10,000.
ATTENDANCE:
Whitney Hale, Deputy County Administrator
Stephanie Marshall, Assistant Legal Counsel
Tania Mahood, Information Technology
Deschutes County Administrative Policy No. GA-25
Effective Date: XXXX
Volunteer Boards, Commissions, and Committees - Public Records
In General
Deschutes County appreciates the valuable contributions of volunteers who serve on
County committees and boards. Through their work, they play a vital role in supporting
County government.
Volunteers serving on designated County boards, commissions, and committees must use
a County -provided e-mail for any e-mail communication related to matters associated with
the work of said board, commission, or committee.
The County Administrator will determine which boards, commissions and committees this
policy applies to. The designated list will be communicated to departments/offices
annually.
Use of County -provided e-mail ensures that the County can access public records for
production in a timely and thorough manner as required for compliance with associated
public records requests.
The use of private e-mail accounts by a volunteer serving on a designated County board,
commission, or committee and concerning a matter(s) associated with the work of said
board, commission, or committee is deemed misconduct and is strictly prohibited. Such
actions support immediate removal from said board, commission or committee.
E-mail Use
E-mail should be used as a tool by County volunteers only for County business purposes.
Users should not expect privacy and shall observe courtesy and good security practices.
There are a variety of ways an e-mail communication can be disclosed to people other than
the intended recipient.
Deschutes County has the right to monitor the usage of volunteer's e-mail. All e-mail sent
to or from the County's e-mail systems are public records, whether in printed or electronic
form, and are subject to the disclosure and inspection provisions of ORS 192 as it currently
exists or may from time to time be amended.
Use of Email
Volunteers should be mindful that emails associated with board/committee work are public
record and those conversations are subject to public meetings laws.
A series of emails can violate public meetings law if they are used for the purpose of
deliberation toward a decision. Volunteers should refer to the public meetings training
provided by County Legal Counsel for additional information on this topic.
Multi -Factor Authentication
In order to access the County's e-mail system, volunteers can download an application on
their personal cell phone or request a physical token.
Passwords
Volunteers must take prudent and reasonable steps to prohibit access to accounts and
passwords. Passwords and accounts must remain confidential to that volunteer and should
not be disclosed to any other person. If a volunteer's password is disclosed to another
person, the volunteer must change their password immediately.
Passwords should not be kept in written form or in a manner that would enable access to it
by another person. Passwords should be changed frequently. When changing a password,
common personally related words, such as family member or pet names, should be
avoided. Each volunteer shall immediately change their password if the volunteer believes
any unauthorized person may have gained access to the volunteer's password information.
In the event that a volunteer becomes aware of, or suspects, that (a) any information
contained in their email has been accessed by an unauthorized individual or otherwise
compromised, or (b) any security system has been breached or compromised (including,
without limitation, the unauthorized disclosure or use of any password), the volunteer shall
immediately notify the County staff member assigned to the committee or Board they
serve on.
No volunteer shall leave their e-mail open and unattended in a manner that would allow
unauthorized use of such Resource. Passcodes are required to be on personal devices that
access County resources.
County Records
Unless otherwise specified by written agreement, all electronic documents and data
generated by a volunteer using the County's e-mail system are County property. The
County reserves the right to access and disclose all messages sent over the e-mail system
for any purpose, including the right to disclose e-mail messages to law enforcement
officials without prior notice. E-mail messages may be accessed and reviewed at any time
by the Department Head, the County Administrator, the Information Technology Director
or County Legal Counsel; they may also be accessed and reviewed by computer support
staff for the limited purpose of providing support services. The County further retains the
discretion to assert any applicable privileges and objections if a public records request or
discovery request is made for any County e-mail. Volunteers will be notified if their emails
are responsive to a public records request. A volunteer desiring the County assert a
privilege or objection under the Public Records law with respect to County e-mail shall
notify the staff member assigned to the committee or Board they serve on, who will
coordinate with Legal Counsel to make a final determination.
Volunteer Attestation and Training
Volunteers serving on designated County boards, commissions, and committees are
required to sign a Volunteer Acknowledgement addressing the use of County -provided e-mail
for communication related to matters associated with the work of said board, commission
or committee.
Volunteers will also be required to attend virtual Cybersecurity and Public Records
trainings.
0T E S C-0G
BOARD OF
COMMISSIONERS
MEETING DATE: April 15, 2024
SUBJECT: Property Tax Work -off Programs
RECOMMENDED MOTION:
No motion recommended. This agenda item is for informational and discussion purposes.
BACKGROUND AND POLICY IMPLICATIONS:
Oregon Revised Statute (ORS) 310.800 Property Tax Work -off Programs (see Attachment A),
provides:
• A tax-exempt entity (501(c) organization) may establish a property tax work -off
program to which a senior citizen (60 years of age or older) may contract to perform
charitable or public service in consideration of payment for their owner -occupied
principal residence property taxes.
• The County may accept and enter into an agreement with a tax-exempt entity that
has established a property tax work -off program.
• The County may provide funds or make grants available to any tax-exempt entity
that has established a property tax work -off program for use to carry out the
program.
• A senior citizen who enters into a contract shall be considered an independent
contractor and not a worker or employee with respect to the services performed
pursuant to the contract. Nothing precludes the County from being considered an
employer, for purposes of unemployment compensation under ORS chapter 657, of
a senior citizen who enters into a contract.
Finance is not aware of any Oregon county that has established a property tax work -off
program. Additionally, the Oregon Department of Revenue (DOR) has not yet established
rules for a county seeking to establish a program. Creating the program at the local level
does not require DOR involvement, however, because some issues in the law lack clarity or
definition, the DOR in conjunction with the counties, may desire a rule for clarification and
to establish guidelines.
Payment of the property taxes is a taxable event to the senior. The Internal Revenue
Service (IRS) rules determine which events have federal tax consequences for individuals.
Generally, taxable events must be reported by both the payer and the payee, whether any
taxes are eventually due.
BUDGET IMPACTS:
Funding for a Property Tax Work -off Program is not provided by the State of Oregon. A
funding source would need to be identified for such a program.
ATTENDANCE:
Robert Tintle, Chief Financial Officer/Tax Collector
Jason Brockie, Property Tax Section Manager, Oregon Department of Revenue
ATTACHMENTS:
Attachment A - ORS 310.800
Attachment B - Oregon Department of Revenue presentation slide deck
ATTACHMENT A
ORS 310.800 - Property tax work -off programs
(1) As used in this section:
(a) "Authorized representative" means a senior citizen who is authorized by a tax-
exempt entity to perform charitable or public service on behalf of a senior
citizen who has entered into a contract under subsection (2) of this section.
(b) "Homestead" means an owner -occupied principal residence.
(c) "Senior citizen" means a person who is 60 years of age or older.
(d) "Tax-exempt entity" means an entity that is exempt from federal income taxes
under section 501(c) of the Internal Revenue Code as defined in ORS 305.842
(Application of Internal Revenue Code to certain property tax laws).
(e) "Taxing unit" means any county, city or common or union high school district,
community college service district or community college district within this state
with authority to impose ad valorem property taxes.
(2) A tax-exempt entity may establish a property tax work -off program pursuant to which a
senior citizen may contract to perform charitable or public service in consideration of
payment of property taxes extended against the homestead of the senior citizen and
billed to the senior citizen. For purposes of ORS chapters 316 and 656, and
notwithstanding ORS 670.600 (Independent contractor defined) or other law, a senior
citizen who enters into a contract under this subsection shall be considered an
independent contractor and not a worker or employee with respect to the services
performed pursuant to the contract. Nothing in this section precludes a taxing unit
from being considered an employer, for purposes of unemployment compensation
under ORS chapter 657, of a senior citizen who enters into a contract under this section.
(3) A taxing unit may enter into an agreement with a tax-exempt entity that has established
a property tax work -off program. Pursuant to the agreement the taxing unit may
accept, as volunteer and public service, the services of a senior citizen who has entered
into a contract described in subsection (2) of this section or an authorized
representative.
(4) A taxing unit may provide funds or make grants to any tax-exempt entity that has
established a property tax work -off program for use to carry out the program.
[1993 c.777 §9; 1997 c.271 §8; 1997 c.839 §46; 1999 c.90 §35; 2001 c.660 §30; 2003 c.77 §8;
2003 c.704 §8; 2005 c.533 §6; 2005 c.832 §20; 2007 c.614 §8; 2008 c.45 §9; 2009 c.5 §19;
2009 c.909 § 19; 2010 c.82 § 19; 2011 c.7 § 19; 2012 c.31 § 19; 2013 c.377 § 19; 2014 c.52 §21 ]
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1. 9-1-1 Executive board
2. 9-1-1 Service District Budget Committee
3. Ambulance Service Area Advisory Committee
4. Bend Metropolitan Planning Organization Policy Board
5. Bicycle/Pedestrian Advisory Committee
6. Black Butte Ranch Service District
7. Black Butte Ranch Service District Budget Sub Committee
a. Board of Property Tax Appeals (BOPTA)
9. Central Oregon Regional Housing Authority (dba Housing Works)
lo. COIC
11. Countywide Law Enforcement - County Service District Budget
Committee
12. Deschutes County Behavioral Health Advisory Board
13. Deschutes County Public Health Advisor/ Board
14. Deschutes County Audit Committee
15. Deschutes County Budget Committee
16. Deschutes County Investment Advisory Committee
17. Deschutes River Mitigation & Enhancement Committee
18. Dog Control Board of Supervisors
19. Economic Development for Central Oregon
20. Extension/4-H Advisory Council
21. Extension/4-H Budget Committee
22. Facility Project Review Committee
23. Fair Board
24. Forestland Classification Committee
25. Four Rivers Vector Control District
26. Historic Landmarks Commission
27. Hospital Facility Authority of Deschutes County
28. Oregon Living with Fire Steering Committee previously CO
Cohesive Strategy Initiative Steering Committee
29. Planning Commission
30. Project Wildfire Steering Committee
31. Public Safety Coordinating Council (PSCC)
32._Redmond Airport Commission
33. Rural Law Enforcement Counter Service District Budget Committee
34. Solid Waste Advisory Committee
35. Statewide Transportation Improvement Fund Advisory Committee
36. Sunriver Service District Budget Committee
37. Sunriver Service District Managing Board
38. Upper Deschutes Watershed Council
39. Noxious Weed Advisory Board
40. Wolf Depredation Compensation and Financial Assistance
Committee