HomeMy WebLinkAboutRes 044 - Assess-Taxation Grant - AssessorDeschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 -Fax (541) 385-3202 -www.deschutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of 4-21-14 or 4-28-14
Please see directions for completing this document on the next page.
DATE: 4-10-14
FROM: Scot Langton Assessor 388-6513
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Resolution No. 2014-044 for FY14115 Assessment and Taxation
Grant
PUBLIC HEARING ON THIS DATE? no
BACKGROUND AND POLICY IMPLICATIONS:
Annual Assessment and Taxation Grant application to the Oregon Department of Revenue
FISCAL IMPLICATIONS:
This grant represents approximately 18% -20% of the budgeted cost for FY14/15 for Assessment 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. 2014-044
ATTENDANCE: Scot Langton
DISTRIBUTION OF DOCUMENTS:
Fax or e-mail to
CAFF A Grant Coordinator
ATS SectionlProperty 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, OREGON
A Resolution Approving a Grant Application with *
the Oregon Department of Revenue * RESOLUTION NO. 2014-044
*
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 $4,944,600, 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@co.deschutes.or.us , as the county contact person for this grant application
DATED this __day of _______--', 2014.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
TAMMY BANEY, Chair
ANTHONY (TONY) DeBONE, Vice Chair
ATTEST:
Recording Secretary ALAN UNGER, Commissioner
PAGE 1 OF 1-RESOLUTION NO. 2014-044
2014-15 ~REGON Form 1 ~~ OE~ARTMENT
~OF REVENUE Grant Application Staffing
COLUMN 1 COLUMN 2
Approved FTE Budgeted FTE
Current Year Coming Year
County Deschutes (2013-14) (2014-15)
~-.--.----.------
A. Assessment Administration
2.00 2.00Assessor, Deputy, etc ........................................... .
COLUMN 3
Change
(Column 2
less Column 1)
Assmt. Support Staff, Deed Clerks, & Data Entry Staff
10.25 10.50Total Assessment Administration .........................
B. Valuation-Appraisal Staff
1.00 1.00Chief Appraisers/Appraiser Supervisor ................ .
0.00 0.00Lead Appraisers ....................................................
6.20 6.20Residential Appraisers ......................................... .
2.00 2.00Commercial/Industrial Appraisers ........................ .
0.50 0.50Farm/Forest/Rural Appraisers ............................. ..
0.80 0.80Manufactured Structure/Roating Structure Appraisers
2.00 2.00Personal Property Appraisers ...................................
0.00 0.00Personal Property Clerks ..........................................
1.00 1.00Sales Data Analyst ................................................... '
2.50Data Gatherers &Appraisal Techs ............................ . 2.50
B.25 8.50 0.25
Total Valuation-Appraisal Staff ................................. .
0.52 0.52C. Clerk/BOPTA Staff
D. Tax Collection & Distribution Administration
3.70 3.40Administration, Deputy, etc. . ................................ .
0.70 0.70Support & Collection Staff .................................... .
0.20 0.20Tax Distribution ..................................................... .
0.20 0.20Foreclosure & Garnishment .................................. .
4.80 4.50Total Tax Collection & Distribution Staff ............... .
E. Cartography & GIS Administration
1.00 1.00Cartographic/GIS Supervisor .............................. .
0.00 0.00Lead Cartographer .............................................. .
3.00 3.00
16.00 16.00 0.00
(0,30)
(ll.3G)
0.00
0.00Cartographers ...................................................... .
0.00 0.00 0.00GIS Specialist .......................................................
4.00 4.00 0.00Total Cartographic & GIS Staff ............................ .
3.75 3.75 0.00F. A&T Data Processing Staff
39.32 39.27 (0.05)G. Total A&T Staffing (the sum of A-F above)
0.00
0.25
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2014-15~REGON Form 2 ~~ DE~ARTMENT
~OF REVENUE Explanation of Staffing Issues
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 reported on Form 1, Section B, note that
here and include the FTE.
The Tax Office budgeted $10,000 in extra help for assistance during peak. seasons
for tax collection.
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 projects include contracting retired staff to review and insure the
accuracy of the tax calculation process, contracting temporary help to assist in
appraisal projects; and contacting private independent appraisers to provide
appraisal expert witness service for appeals.
~REGON Form 3 2014-15 \.~ DE~ARTMENT
~OF REVENUE General Comments
County Deschutes
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.
There was a change in methodology as to how the tax collector and revenue
supervisor are allocated to the tax department, which accounts for most of the
variance year over year between personnel and material and services.
The Assessor's Office increased the Assessment Support section by 0.25 FTE from
a 0.75 Assessment Tech II vacancy that was refilled with a full 1.0 FTE due to
additional workload from the rebounding economy.
IT cost are reduced from FY13/14 due to the completion of the new assessment and
tax web application.
~REGON Form 4 2014-15 ~~ DE~ARTMENT Valuation-Appraisal Resources ~OF REVENUE
Number of Accounts Number of FTE
County Deschutes by Activity by Activity
Actual Estimated Actual Estimated
Activities 2013-14 2014-15 2013-14 2014-15
1. Real Property Exceptions, Special
Assessments, and Exemptions
2.890 3,500 3.50 4.01New Construction ................................................. .
12 10 0.01 0.01Zone Changes ........................................................ .
510 600 0.10 0.15Subdivisions, Segregations, Consolidations ........ .
30 30 0.01 0.01Omitted Properties ................................................
264 250 0.40 0.40Special Assessment Qualification and Disqualrrication
535 600 0.20 0.20Exemptions ............................................................ .
4,241 4,990 4.22 4.78Subtotal ............................................................ .
2. Appeals and Assessor Review
223 300 0.50 0.25Assessor Review and Stipulations ........................
229 500 1.54 1.00BOPTA .................................................................. .
3 5 0.01 0.01Department of Revenue ........................................
51 25 0.75 0.50Magistrate Division-Tax Court ........................... .
0 2 0.01Regular Division-Tax Court ................................ . 0.01
506 832 2.81 1.77Subtotal ............................................................ .
3. Real Property Valuation
1,618 6,300 3.52 4.00Physical Reappraisal ........................................... ..
25,800 28,000 1.75 1.75Recalculation only-no appraisal review ............. ..
27,418 34,300 5.27 5.75Subtotal ............................................................ .
6,594 7,127 2.00 2.004. Business Personal Property (returns mailed) ......
1.30 1.305. Ratio ................................................................................................................ .
0.40 0.406. Continuing Education ................................................................................... .
0.00 0.007. Other Valuation-Appraisal Activity ........................................................... ..
16.00 16.008. Total Valuation-Appraisal Staff (FTE) .........................................................
Form 5 ~RE(jON 2014-15 ~~ DE~ARTMENT Tax Collection/Distribution ~OF REVENUE
Work Activity
Number of Accounts
County Deschutes by Activity
Actual Estimated
2013-14 2014-15
1. Number of accounts requiring roll corrections
79 70Business Personal Property ........................................................................ .
Personal Property Manufactured Structures .............................................. . 16
Real Property ............................................................................................... . 716 650
2. Number of accounts requiring a refund
Business Personal Property ........................................................................ . 5
Personal Property Manufactured Structures .............................................. .
555 500Real Property .............................................................................................. ..
3. Number of delinquent tax notices sent
274 275Business Personal Property ....................................................................... ..
391 400Personal Property Manufactured Structures .............................................. .
4.914 5,000Real Property .............................................................................................. ..
4. Number of foreclosure accounts processed
66 60Real Property only ....................................................................................... ..
5. Number of accounts issued redemption notices
Real Property only ....................................................................................... . 33 30
275 2606. Number of warrants ................................................................................. .
7. Number of garnishments ......................................................................... . 10 8
28. Number of seizures ...................................................................................
171 1509. Number of bankruptcies ...........................................................................
5.828 5,80010.Number of accounts with an address change processed
11. How many second trimester statements do you mail? ....................... . 14.500
12.How many third trimester statements do you mail? ............................. 13,500
13. Does the county contract for lock box service? ................................... . 0Ves DNo
14.Does the county use in-house remittance processing? ...................... . ElVes DNo
15.lf tax collector is combined with another county function, please describe that function.
The Tax Department is part of the Finance Department
---
FormS~REGON 2014-15 ~~ DE~ARTMENT Assessment and Administrative ~OF REVENUE Support and Cartography
Work Activity
County Deschutes
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2013-14 2014-15
1. Number of Deeds Worked ............................................................. . 14,727 15,000
Cartography Work Activity
Numbers by Activity
Actual Estimated
2013-14 2014-15
395 4251. Number of new tax lots .................................................................... .
390 4002. Number of lot line adjustments ...................................................... .
60 603. Number of consolidations ............................................................... .
24 304. Number of new maps ....................................................................... .
18 205. Number of tax code boundary changes ........................................ .
Form 7 ~REGON 2014-15 ~~ DE~ARTMENT Summary of Expenses
.....Of REVENUE
County Deschutes
-
Current Operating Expenses
A.
Assessment
Administration
B.
Valuation
C.
BOPTA
D.
Tax Collection
& Distribution
E.
Cartography'
F.
A&T Data
Processing TOTALS
1. Personal Services $873,372 $1,665,205 $46,254 $456,926 $441,822 $46,723 $3,530,302
2. Materials & Services $146,628 $258,655 $17,590 $336,549 $62,066 $344,265 $1,165,753
3. Transportation $0 $11,945 $0 $0 $0 $0 $11,945
4. Total Current Operating Expenses
(Total Direct Expenses)
$1,020,000 $1,935,805 $63,844 $793,475 $503,888 $390,988 $4,708,000
• Include OR MAP-approved grant funding
Indirect Expenses
5. Total Direct Expenses (line 4) .............................................................................................................................................................. ..
6. If you use the 5 percent method to calculate your indirect expenses, enter .05 in this box ............................................................... .
Total Indirect Expenses (line 5 x line 6)............................................................................................................................................ ..
$4,708,000
0.05000
$235,400
6A. If you use a percent amount approved by a federal granting agency to calculate your indirect expenses,
enter that percentage in this box ........................................................................................................................................................ ..
Total Indirect Expenses (line 6A x the direct expense amount for the category/categories that your certificate allows) .............. ..
7. Total Indirect Expenses ..................................................................................................................................................................... .
0.00000
$0
$235,400
Capital Outlay
8. Enter the actual capital outlay
without regard to limitation.
Assessment
Administration
$100
Valuation
$0
Tax Collection
SOPTA I & Distribution
$100 I $1,000
A&T Data
Cartography Processing
$0 $0
9. Total direct and indirect expenses (line 4 + line 7) ............................................................................................................................... .
10. Direct and indirect expenses x 0.06 ................................................................................................................................................... ..
11. The greater of line 10 or $50,000 ......................................................................................................................................................... .
12. Capital outlay (the lesser of line 8 or line 11) ........................................................................................................................................ .
13. Total expenditures for CAFFA consideration (line 4 + line 7 + line 12) ..................................................................................................
Total Capital
Outlay Without
Regard to
Limitation
$1.200
$4,943,400
$296.604
$296.604
$1,200
$4,944,600
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