HomeMy WebLinkAboutRes 037 - Assess-Taxation GrantDeschutes 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 4-25-12
Please see directions for completing this document on the next page.
DATE: 4-16-12
FROM: Scot Langton Assessor 388-6513
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Resolution No. 2012-037 for FY12/13 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 FY12/13 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. 2012-037
ATTENDANCE: Scot Langton
DISTRIBUTION OF DOCUMENTS:
Fax or e-mail to
CAFF A Grant Coordinator
ATS Section/Property Tax
Oregon Department of Revenue
e-mail-caffa.grant@state.or.us
Fax # (503)945-8737
Copy to
Scot Langton
~;/ REVI~ -/~fr,.< ~..;.
LEGAL OUNSEL
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. 2012-037
*
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 I. County agrees to appropriate the budgeted dollars based on 100 percent of the expenditures
certified in the grant application in the amount of $4,731,861, 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 ________,2012.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY DeBONE, Chair
ALAN UNGER, Vice Chair
ATTEST:
Recording Secretary TAMMY BANEY, Commissioner
PAGE 1 OF 1-RESOLUTION NO. 2012-037
~REGON Form 1 2012-13 ~~ OE~ARTMENT Grant Application Staffing ~Of REVENUE
County Deschutes
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 StructurelAoating 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)
COLUMN 1 COLUMN 2
Approved FTE Budgeted FTE
Current Year Coming Year
(2011-12) (2012-13)
2.00 2.00
COLUMN 3
Change
(Column 2
less Column 1)
8,25 8.25
10.25
1.00
0.00
6.20
2.00
0.50
0,80
1.75
0.00
1,00
2.50
15.75
0.52
3.70
1.70
0.20
0.20
5.80
1.00
0.00
4.00
0.00
5.00
3.75
41.07
10.25
1.00
0.00
6.20
2.00
0.50
0.80
0.00 0.00
1.00 0,00
2.50 0.00
15.75 0.00
0.52 0.00
3.70
1.70
0.20
0.20
1.75 0.00
5.80
1.00
0.00
4.00
0.00
5.00
3.75
0.00
0.00
41.07 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
0.00
0.00
0.00
0.00
2012-13~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 1.0 Appraiser FTE that was restored in the FY11/12 budget had been targeted to
be recruited in January 2012, therefore was included in the FY11/12 CAFFA grant at
1/2 the full yearly cost. Due to economic conditions and budget uncertainties this
pOSition, as of the date of this grant application, has not been filled. It is anticipated
that we will start the recruitment process to fill this vacancy sometime within the next
several months.
The Tax Office budgeted $10,000 in extra help for assistance during peak seasons
for tax collection activities.
The Assessor's Office budgeted $35,000 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 contracting private independent appraisers to provide
appraisal expert witness service for appeals.
~REGON Form 3 2012-13 ~~ 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.
N/A
~REGON Form 4 2012-13 ~~ DE~ARTMENT Valuation-Appraisal Resources ~OF REVENUE
Number of Accounts Number of FTE
county Deschutes by Activity by Activity
Actual Estimated Actual Estimated
Activities 2011-12 2012-13 2011-12 2012-13
1. Real Property Exceptions, Special
Assessments, and Exemptions
1512 1750 3.00 3.00New Construction ................................................. .
30 30 0.01 0.01Zone Changes ........................................................ .
1167 1200 0.25 0.25Subdivisions, Segregations, Consolidations ....... ..
6 10 0.Q1 0.01Omitted Properties ................................................
250 250 0.40 0.40Special Assessment Qualification and Disqualification
479 490 0.20 0.20Exemptions ............................................................ .
3,444 3.730 3.87 3.87Subtotal ............................................................ .
2. Appeals and Assessor Review
410 400 0.25 0.25Assessor Review and Stipulations ....................... .
1396 2000 4.00 4.00SOPTA .................................................................. .
4 3 0.01 0.01Department of Revenue ........................................
485 500 1.00 1.00Magistrate Division -Tax Court ........................... .
66 75 0.05 0.05Regular Division-Tax Court ............................... ..
2,361 2,978 5.31 5.31Subtotal ............................................................ .
3. Real Property Valuation
2317 4500 1.37 1.37Physical Reappraisal .............................................
23257 25000 1.75 1.75Recalculation only-no appraisal review .............. .
25,574 29,500 3.12 3.12Subtotal ............................................................ .
6939 1.75 1.754. Business Personal Property (retums mailed) ...... 6911
1.30 1.305. Ratio ................................................................................................................ .
0.40 0.406. Continuing Education ................................ , .................................................. .
0.00 0.007. Other Valuation-Appraisal Activity ........................................................... ..
15.75 15.758. Total Valuation-Appraisal Staff (FTE) .........................................................
----
Form 5 ~REGON ~~ DE~ARTMENT Tax Collection/Distribution ~OF REVENUE
Work Activity
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
2012-13
Number of Accounts
by Activity
Actual Estimated
2011-12 2012-13
76 50
29 20
1740 1200
21 20
7 ----5
991 1000
352 350
413 400
7108 7200
98 80
46 40--.-
313 300
6 10
0 0
399 350
4867 4000
1800011. How many second trimester statements do you mail? ........................
1600012.How many third trimester statements do you mail? ............................ .
13.0oes the county contract for lock box service? .................................... [!JYes DNo
14.00es the county use in-house remittance processing? ....................... GYes 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 2012-13 ~~ OE~ARTMENT Assessment and Administrative ~OF REVENUE Support and Cartography
Work Activity
County Deschutes
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2011-12 2012-13
1. Number of Deeds Worked ............................................................. . 12959 13000
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
2011-12
Estimated
2012-13
375 380
448 420
65 70
72 75
20 20
Form 7 ~REGON 2012-13 ~~ 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 816137 1471942 42850 485458 641834 0 $3.458.221
2. Materials & Services 118680 224045 27599 316064 100527 256446 $1.043.361
3. Transportation 0 2000 0 0 0 0 $2.000
4. Total Current Operating Expenses
(Total Direct Expenses) $934,817 $1.697.987 $70.449 $801.522 $742.361 $256.446 $4.503.582
• Include ORMAP-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) ..............................................................................................................................................
$4.503.582
$225.179
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
$225.179
Assessment Tax Collection Capital Outlay
Administration Valuation BOPTA & Distribution Cartography
8. Enter the actual capital outlay
without regard to limitation. 0 I 100 I 0 I 3000 I 0
Total Capital
Outlay Without
A&TData Regard to
Processing Limitation
o $3,100
$4,728,7619. Total direct and indirect expenses (line 4 + line 7) ............................................................................................................................... .
$283.72610. Direct and indirect expenses x 0.06 ................................................................................................................................................... ..
$283.72611. The greater of line 10 or $50,000 ......................................................................................................................................................... .
$3.10012. Capital outlay (the lesser of line 8 or line 11) ........................................................................................................................................ .
$4,731,86113. Total expenditures for CAFFA consideration (line 4 + line 7 + line 12).................................................................................................. '-
0.05000
Deschutes County FY12-13 CITIZENSI
Assessor • 1 FTE
I I r
Chief Cartographer Assessment Manager Chief Appraiser
1 FTE 1 FTE 1 FTE
Cartography Data Mgmt Residential Commercial
Appraisal Appraisal
GIS Analyst -1.00 FTE Assessment Tech 111-1.00 FTE Property Appraiser /I -1.00 FTE Property Appraiser III -1.00 FTE
GIS Analyst -1.00 FTE Assessment Tech /1-1.00 FTE Property Appraiser II • 1.00 FTE Property Appraiser III -1.00 FTE
GIS Analyst -1.00 FTE Assessment Tech 11-1.00 FTE Property Appraiser II -1.00 FTE
GIS Analyst· 0.30 FTE Property Appraiser /I -1.00 FTE
Assessment Property Appraiser II -1.00 FTE Personal
Deeds Support Property Appraiser II -1.00 FTE Property
Assessment Tech 11-1.00 FTE Property Appraiser II • 1.00 FTE Personal Property Analyst -1.00 FTE
Assessment Tech 11.75 FTE Property Appraiser II -1.00 FTE Personal Property Analyst -0.75 FTE
Assessment Tech 11-0.50 FTE Sales
Customer Service Clerk 11-1.00 FTE Sales Analyst. 1.00 FTE
Customer Service Clerk II -1.00 FTE
GIS Manufactured Structures
GIS Analyst -0.70 FTE Assessment Tech III-1.00 FTE
Appraisal
Support
Assessment Tech II -1.00 FTE
Assessment Tech II -1.00 FTE
Assessment Tech II -1.00 FTE
Deschutes County Tax Office Organization Chart
Marty Wynne,
Finance Director,
Treasurer and Tax
Collector
Deputy Tax Collector
Property Tax Analyst
Customer Service 1
Clerk II
'-Customer Service
Clerk II
I--'-Personal Property
Collections
P.T. Customer
Service Clerk II