HomeMy WebLinkAboutRes. 2009-043 Assessment and 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 -29 -08
Please see directions for completing this document on the next page.
DATE: 4 -16 -09
FROM: Scot Langton
Assessor 388 -6513
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Resolution No. 2009 -043 for FY08 /09 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 FY08 /09 for Assessment and
Taxation. These grant monies are administered by the Oregon Department of Revenue and are
comprised of recording fees and deliquent interest collected by counties statewide
RECOMMENDATION & ACTION REQUESTED:
Approve and sign Resolution No. 2009 -043
ATTENDANCE: Scot Langton
DISTRIBUTION OF DOCUMENTS:
Fax to -
Rosemary Love, Program Analyst
ATS Section/Property Tax
Oregon Department of Revenue
Fax # (503)945 -8737
Copy to -
Scot Langton
REVIEV�
r//I(
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 Depai tment of Revenue * RESOLUTION NO. 2009-043
*
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, 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, 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 $4,414,697, the total expenditure amount for consideration in
the grant. If 100 percent is not appropriated, 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 , 2009.
ATTEST:
Recording Secretary
PAGE 1 OF 1- RESOLUTION NO. 2009-043 (4/29/09)
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
TAMMY BANEY, Chair
DENNIS R. LUKE, Vice Chair
ALAN UNGER, Commissioner
C-OREGON
DEPARTMENT
�IOF REVENUE
county Deschutes
Form 1
Grant Application Staffing
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)
COLUMN 1
Approved FTE
Current Year
(2008 -09)
2.00
10.50
12.50
1.00
0.00
6.70
2.00
0.50
0.80
1.75
0.00
1.00
3.50
17.25
0.52
3.70
1.70
0.20
0.20
5.80
1.00
0.00
3.00
2.00
6.00
3.75
45.82
COLUMN 2
Budgeted FTE
Coming Year
(2009 -10)
2.00
9.50
11.50
1.00
0.00
5.70
2.00
0.50
0.80
1.75
0.00
1.00
2.50
15.25
0.52
3.70
1.70
0.20
0.20
5.80
1.00
0.00
3.90
0.00
4.90
3.75
41.72
2009 -10
COLUMN 3
Change
(Column 2
less Column 1)
0.00
(1.00)
(1.00)
0.00
0.00
(1.00)
0.00
0.00
0.00
0.00
0.00
0.00
(1.00)
(2.00)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.90
(2.00)
(1.10)
0.00
(4.10)
12
150- 338 -001 (Rev. 01 -09)
COREGON
DEPARTMENT
11111tierOF REVENUE
County Deschutes
Form 2 2009 -10
Explanation of Staffing Issues
In this section, explain any difference between approved staffing for 2008 -09 and budgeted staffing
for 2009 -10. Explain why any funded positions were unfilled for 2008 -09. 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.
Due to a significant downturn in the real estate market and corresponding large
decrease in new construction and new subdivisions FY09 /10 FTE's in the Assessor's
Office will be reduced by 4.1 FTE's. The breakdowns of these positions are - 1.0
Appraiser FTE; 1.0 Assessment Technician FTE; 1.0 GIS Specialist FTE; 0.6 GIS Analyst
FTE; and 0.5 Customer Service Clerk FTE.
The last several years have seen a large downward trend in permits with 35% fewer
building permits issued for 2008 compared to 2007; and 2007 had 30% fewer permits
then 2006. These additional positions were added since 2003 based on the large
increases in permitted activity Deschutes County had been experiencing; now that this
trend has reversed these reductions will take this office back to slightly higher staffing
levels then we had in 2002; with permit levels well below 2002 amounts. Based on
detailed analysis we do not believe these reductions will have a negative impact on this
office's ability to maintain the same level and quality of service and product that we've
been providing.
Additionally, there is an on going multi -year project using GIS dedicated funds for a
remapping project to eliminate the remaining manual maps. Prior years there were two
GIS Specialist FTE's in Cartography for this project Due to forecasted reductions in
revenue in the GIS Department this project has been reduced by 1.0 FTE; which will
cause the timeframe for the completion of this project to extend.
In FY08 /09 a retired appraiser was contracted back for a portion of the year which offset
some of the loss due to vacancies that occurred.
The Tax Office budgeted $12,000 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 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 the scanning of appraisal information; and
providing extra assistance in setting up and organizing the appraisal workload such as
pulling permit and blueprint information in the peak season just prior to the majority of the
appraisal field work.
150 - 338 -001 (Rev. 01 -09)
13
OREGON
G ENT
�IOF DEPARTMENT
REVENUE
county Deschutes
Form 3 2009 -10
General Comments
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
14
150 - 338 -001 (Rev. 01 -09)
O R E G O N
C DEPARTMENT
IOF REVENUE
County Deschutes
Form 4 2009 -10
Valuation - Appraisal Resources
Activities
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)
Number of Accounts Number of FTE
by Activity by Activity
Actual Estimated Actual Estimated
2008 -09 2009 -10 2008 -09 2009 -10
6,339
50
3,493
15
217
185
10,299
36
1,010
9
30
0
1,085
9,555
13,460
23,015
6,444
4,120
30
2,100
15
250
200
6,715
100
1,500
3
60
1
1,664
10,000
20,000
30,000
6,623
9.70
0.01
0.93
0.01
0.40
0.02
11.07
0.10
0.20
0.01
0.14
0.05
0.50
1.23
1.00
2.23
1.75
1.30
0.40
0.00
17.25
8.88
0.01
0.75
0.01
0.40
0.02
10.07
0.10
0.20
0.01
0.14
0.05
0.50
1.23
1.00
2.23
1.75
1.30
0.40
0.00
16.25
Not equal to Total Valuation appraisal on form 1.
150 - 338 -001 (Rev. 02 -09)
15
(urO R E G O N
DEPARTMENT
OF REVENUE
county Deschutes
Form 5
Tax Collection /Distribution
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
2009 -10
Number of Accounts
by Activity
Actual Estimated
2008 -09 2009 -10
543 150
69 100
1,452 2,000
32 40
40 50
1,224 1,500
253 275
392 400
7,935 8,000
34 40
16 20
680 750
9 20
0 5
326 350
6,533 7,000
11. How many second trimester statements do you mail? 18,000
12.How many third trimester statements do you mail? 15,000
13. Does the county contract for lock box service? Ei Yes Elk lo
14.Does the county use in -house remittance processing? is Yes EINo
15. If tax collector is combined with another county function, please describe that function.
The Tax Collector is part of, but not combined with the Finance Department. Marty
Wynne is the Tax Collector, Treasurer, and Finance Director
16
150- 338 -001 (Rev. 01 -09)
CO
(60-10'A ) L00- 8££-OS L
O R E G O N
DEPARTMENT
(.. REVENUE
county Deschutes
Form 7
Summary of Expenses
2009 -10
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
$762,068
$1,311,064
$38,334
$465,744
$562,741
$0
$3,139,951
2. Materials & Services
$132,809
$264,966
$20,899
$193,086
$79,795
$364,237
$1,055,792
3. Transportation
$o
$8,730
$0
$o
$0
$0
$8,730
4. Total Current Operating Expenses
(Total Direct Expenses)
$894,877
$1,584,760
$59,233
$658,830
$642,536
$364,237
$4,204,473
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)
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
Include ORMAP- approved grant funding
$4,204,473
0.05000
$210,224
0.00000
$0
$210,224
Assessment
Administration
Capital Outlay
8. Enter the actual capital outlay
without regard to limitation.
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)
$0
Valuation
BOPTA
Tax Collection
& Distribution
Cartography
A &T Data
Processing
Total Capital
Outlay Without
Regard to
Limitation
$0
$0
$o
$0
$0
$0
$4,414,697
$264,882
$264,882
50
$4,414,697
Deschutes County FY09 -10
CITIZENS
Assessor
1FTE
Chief Cartographer
1 FTE
Assessment Manager
1 FTE
Chief Appraiser
1 FTE
Cartography
GIS Analyst - 1.00 FTE
GIS Analyst - 1.00 FTE
GIS Analyst - 1.00 FTE
GIS Analyst - 0.20 FTE
Deeds
Assessment Tech II - 1.00 FTE
Assessment Tech II - 0.50 FTE
GIS
GIS Analyst - 0.70 FTE
Data Mgmt
Assessment Tech III - 1.00 FTE
Assessment Tech I - 1.00 FTE
Assessment Tech I - 1.00 FTE
Assessment
Support
Assessment Tech II - 1 .00 FTE
Assessment Tech II - 1.00 FTE
Customer Service Clerk II - 1.00 FTE
Customer Service Clerk II - 1.00 FTE
Residential
Appraisal
Property Appraiser II - 1.00 FTE
Property Appraiser II - 1.00 FTE
Property Appraiser II - 1.00 FTE
Property Appraiser II - 1.00 FTE
Property Appraiser II - 1.00 FTE
Property Appraiser II - 1.00 FTE
Property Appraiser II - 1.00 FTE
Sales
Sales Analyst - 1.00 FTE
Manufactured Structures
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
Assessment Tech I - 1 .00 FTE
Commercial
Appraisal
Property Appraiser III - 1.00 FTE
Property Appraiser III - 1.00 FTE
Personal
Property
Personal Property Analyst - 1.00 FTE
Personal Property Analyst - 0.75 FTE
Customer Service
Clerk II
Deschutes County Tax Office Organization Chart
Customer Service
Clerk II
Marty Wynne,
Finance Director,
Treasurer and Tax
Collector
Deputy Tax Collector
Property Tax Analyst
Personal Property
Collections