HomeMy WebLinkAboutAssess-Tax Grant AgrmtDeschutes County Board of Commissi ners
1300 NW Wall S1., Suite 200, Bend, OR 97701-1960
(541) 388-6570 -Fax (541) 385-3202 -www.deschute$.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of 4-29-13
DATE:
FROM:
Please see directions for completing this document on the next page.
4-22-13
Scot Langton Assessor 388-6513
TITLE OF AGENDA ITEM:
Consideration ofBoard Signature of Resolution No. 2013-035 for FY13114 Assessment and Taxation
(]rant '
PUBLIC HEARING ON THIS DATE? no
BACKGROUND AND POLICY IMPLICATIONS:
Annual Assessment and Taxation (]rant application to the Oregon Department of Revenue
FISCAL IMPLICATIONS:
This grant represents approximately 18% -20% of the budgeted cost for FY13114 for Assessm t and
Taxation. These grant monies are administered by the Oregon Department of Revenue ard are
comprised of recording fees and deliquent interest collected by counties statewide
RECOMMENDATION & ACTION REQUESTED:
Approve and sign Resolution No. 2013-035
ATTENDANCE: Scot Langton
DISTRIBUTION OF DOCUMENTS:
Fax or e-mail to
CAFF A (]rant Coordinator
A TS Section/Property Tax
Oregon Department of Revenue
e-mail-caffa.grant@state.or.us
Fax # (503)945-8737
Copy to
Scot Langton
REVIEWED
LEGAL COUNSEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGO
A Resolution Approving a Grant Application with *
the Oregon Department of Revenue * RESOLUTION NO. 2013-035
*
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 rbmain
in compliance with ORS 308.232, 308.234, ORS Chapters 309, 310, 311, 312, and other laws requiring ~uity
and uniformity in the system of property taxation; and JI
WHEREAS, Deschutes County has undertaken a self-assessment of its compliance with the la s and
rules that govern the Oregon property tax system. County is generally in compliance with ORS 30 .232,
308.234, ORS Chapters 308, 310, 311, 312, and other laws requiring equity and uniformity in the syst m of
property taxation , now, therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHtrrES
COUNTY, OREGON, as follows:
Section 1. County agrees to appropriate the budgeted dollars based on 100 percent of the expen itures
certified in the grant application in the amount of $4,942,045, the total expenditure amount for considerat on in
the grant. If 100 percent of the expenditures is not appropriated or the county is out of compliance with th laws
referred to in the recitals, no grant shall be made to the county for the quarter in which the county is • ut 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 _______--', 2012.
BOARD OF COUNTY COMMISSIONERS
OFDESCHUTESCOUNTY,OREGON
ALAN UNGER, Chair
ANTHONY DEBONE, Vice Chair
ATTEST:
Recording Secretary TAMMY BANEY, Commissioner
PAGE 1 OF l-RESOLUTIONNO. 2013-035
Form 1
Grant Application Staffing
County _______________________________________
COLUMN 1
Approved FTE
Current Year
(2008–09)
COLUMN 2
Budgeted FTE
Coming Year
(2009–10)
COLUMN 3
Change
(Column 2
less Column 1)
A. Assessment Administration
Assessor, Deputy, etc. ...........................................
Assmt. Support Staff, Deed Clerks, & Data Entry Staff
Total Assessment Administration .........................
B. Valuation–Appraisal Staff
Chief Appraisers/Appraiser Supervisor .................
Lead Appraisers ....................................................
Residential Appraisers ..........................................
Commercial/Industrial Appraisers .........................
Farm/Forest/Rural Appraisers ...............................
Manufactured Structure/Floating Structure Appraisers
Personal Property Appraisers ...................................
Personal Property Clerks ..........................................
Sales Data Analyst ...................................................
Data Gatherers & Appraisal Techs .............................
Total Valuation–Appraisal Staff ..................................
C. Clerk/BOPTA Staff
D. Tax Collection & Distribution Administration
Administration, Deputy, etc. ..................................
Support & Collection Staff .....................................
Tax Distribution ......................................................
Foreclosure & Garnishment ...................................
Total Tax Collection & Distribution Staff ................
E. Cartography & GIS Administration
Cartographic/GIS Supervisor ...............................
Lead Cartographer ...............................................
Cartographers .......................................................
GIS Specialist .......................................................
Total Cartographic & GIS Staff .............................
F. A&T Data Processing Staff
G. Total A&T Staffing (the sum of A–F above)
2009-10 2013-14
Deschutes (2012-13)(2013-14)
2.00 2.00 0.00
8.25 8.25 0.00
10.25 10.25 0.00
1.00 1.00 0.00
0.00 0.00 0.00
6.20 6.20 0.00
2.00 2.00 0.00
0.50 0.50 0.00
0.80 0.80 0.00
1.75 2.00 0.25
0.00 0.00 0.00
1.00 1.00 0.00
2.50 2.50 0.00
15.75 16.00 0.25
0.52 0.52 0.00
3.70 3.70 0.00
1.20 0.70 (0.50)
0.20 0.20 0.00
0.20 0.20 0.00
5.30 4.80 (0.50)
1.00 1.00 0.00
0.00 0.00 0.00
4.00 3.00 (1.00)
0.00 0.00 0.00
5.00 4.00 (1.00)
3.75 3.75 0.00
40.57 39.32 (1.25)
2009-10 Form 2
Explanation of Staffing Issues
County _______________________________________
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 reported on Form 1, Section B, note that
here and include the FTE.
2013-14
Deschutes
The Tax Office budgeted $10,000 in extra help for assistance during peak seasons
for tax collection activities.
The Assessor's Office budgeted $25,000 in extra help which is used to assist in
special projects through the use of contract employees, outside appraisal work, and
retired staff. Some project include contracting retired staff to review and insure the
accuracy of the tax calculation process, and for additional resources at BoPTA
appeals; contracting temporary help to assist in appraisal projects; and contacting
private independent appraisers to provide appraisal expert witness service for
appeals.
Form 3
General Comments
County _______________________________________
Use this form to describe any issue in your budget that needs further clarification. Examples would
be significant changes on Form 7, purchase of a new data processing system, salary increases, new
car purchases, personal services costs for mapping, etc. You may also use this form to document any
miscellaneous comments.
2009-10 2013-14
Deschutes
The total FTE's for the Tax Department has been reduced by .5. When one of our
1.0 FTE Customer Service Clerks let due to a medical emergency, we created a .5
position as a replacement on a trial basis. When we found that we could function
with that .5 position, we submitted the FY 2014 budget to reflect the FTE reduction.
The Assessor's Office increased the Business Personal Property section by .25 FTE
to better accommodate the new M&E legislation, and to help administer the greatly
expanded Enterprise Zones in Deschutes County which just occurred this year. The
Cartography section was reduced by 1.0 GIS Analyst due to reduced funding from
the GIS Dedicated funds which was supporting the County's remapping project.
Though this will have a direct impact on the time frame for completing our remapping,
this reduction will not have an impact on the statutory required Assessor cartography
mapping functions.
Form 4
Valuation–Appraisal Resources
County _______________________________________
Number of Accounts
by Activity
Number of FTE
by Activity
Activities
Actual
2008–09
Estimated
2009–10
Actual
2008–09
Estimated
2009–10
1. Real Property Exceptions, Special
Assessments, and Exemptions
New Construction ..................................................
Zone Changes .........................................................
Subdivisions, Segregations, Consolidations .........
Omitted Properties ................................................
Special Assessment Qualification and Disqualification
Exemptions .............................................................
Subtotal .............................................................
2. Appeals and Assessor Review
Assessor Review and Stipulations ........................
BOPTA ...................................................................
Department of Revenue ........................................
Magistrate Division—Tax Court ............................
Regular Division—Tax Court .................................
Subtotal .............................................................
3. Real Property Valuation
Physical Reappraisal .............................................
Recalculation only—no appraisal review ...............
Subtotal .............................................................
4. Business Personal Property (returns mailed) ......
5. Ratio .................................................................................................................
6. Continuing Education ....................................................................................
7. Other Valuation—Appraisal Activity .............................................................
8. Total Valuation—Appraisal Staff (FTE) .........................................................
2009-10 2013-14
Deschutes
2012-13 2013-14 2012-13 2013-14
2,224 2,890 3.00 3.50
0 10 0.01 0.01
266 500 0.05 0.10
13 10 0.01 0.01
258 250 0.40 0.40
523 500 0.20 0.20
3,284 4,160 3.67 4.22
520 600 0.25 0.25
777 2,500 3.50 2.50
4 5 0.01 0.01
300 150 1.00 1.00
219 25 0.05 0.05
1,820 3,280 4.81 3.81
1,705 250 2.07 2.52
25,000 30,000 1.75 1.75
26,705 30,250 3.82 4.27
6,594 6,700 1.75 2.00
1.30 1.30
0.40 0.40
0.00 0.00
15.75 16.00
Form 5
Tax Collection/Distribution
Work Activity
County _______________________________________
Number of Accounts
by Activity
Actual
2008–09
Estimated
2009–10
1. Number of accounts requiring roll corrections
Business Personal Property .........................................................................
Personal Property Manufactured Structures ...............................................
Real Property ................................................................................................
2. Number of accounts requiring a refund
Business Personal Property .........................................................................
Personal Property Manufactured Structures ...............................................
Real Property ................................................................................................
3. Number of delinquent tax notices sent
Business Personal Property .........................................................................
Personal Property Manufactured Structures ...............................................
Real Property ................................................................................................
4. Number of foreclosure accounts processed
Real Property only.........................................................................................
5. Number of accounts issued redemption notices
Real Property only ........................................................................................
6. Number of warrants ..................................................................................
7. Number of garnishments ..........................................................................
8. Number of seizures ...................................................................................
9. Number of bankruptcies ...........................................................................
10.Number of accounts with an address change processed ...................
11. How many second trimester statements do you mail? ........................
12.How many third trimester statements do you mail? .............................
13.Does the county contract for lock box service? .................................... Yes No
14.Does the county use in-house remittance processing? ....................... Yes No
15.If tax collector is combined with another county function, please describe that function.
2009-10 2013-14
Deschutes
2012-13 2013-14
131 100
66 50
1,895 1,500
21 20
4 5
1,131 1,000
297 300
422 450
6,068 6,200
82 80
62 50
290 300
13 10
0 0
310 300
5,414 5,000
16,300
14,600
■
■
The Tax Dept. is part of the Finance Dept.
Form 6
Assessment and Administrative
Support and Cartography
Work Activity
County _______________________________________
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual
2008–09
Estimated
2009–10
1. Number of Deeds Worked ..............................................................
Cartography Work Activity
Numbers by Activity
Actual
2008–09
Estimated
2009–10
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 .........................................
2009-10 2013-14
Deschutes
2012-13 2013-14
13,800 14,000
2012-13 2013-14
391 425
410 425
60 65
77 45
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