HomeMy WebLinkAboutAssessment-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 4-23-08
Please see directions for completing this document on the next page.
DATE: 4-16-08
FROM: Scot Langton Assessor 388-6513
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Resolution 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% 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 delinquent interest collected by counties statewide
RECOMMENDATION & ACTION REQUESTED:
Approve and sign grant application
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
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. 2008 — 048
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 provides 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 309, 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 $4,783,509, 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 scot) anco.deschutes.or.us, as the county contact person for this grant application.
DATED this day of April, 2007. BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
DENNIS R. LUKE, CHAIR
ATTEST: TAMMY BANEY MELTON, VICE CHAIR
Recording Secretary MICHAEL M. DALY, COMMISSIONER
Page 1 of 1 Resolution Approving a Grant Application with the Oregon Department of Revenue
No. 2008-048
OREGON
► DEPARTMENT
silltdirOF REVENUE
COUNTY Deschutes
FORM 1 2008-2009
GRANT APPLICATION STAFFING FORM
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 Clerk(s) -.
Sales Data Analyst
Data Gatherers & Appraisal Techs
Total Valuation -Appraisal Staff
C. CLERK/BOPTA STAFF - -
D. TAX COLLECTION & DISTRIBUTION ADMIN.
Administration, Deputy, etc. _
Support & Collection Staff
Tax Distribution
Foreclosure & Garnishment
Total Tax Collection & Distribution Staff
E. CARTOGRAPHY & GIS ADMINISTRATION
Cartographic/GIS Supervisor -
COLUMN 1
Approved FTE
Current Year
(2007-08)
2.00
10.50
12.50
COLUMN 2
Budgeted FTE
Coming Year
(2008-09)
2.00
10.50
12.50
2.00 1.00
0.00 0.00
6.70 6.70
2.00 2.00
0.50 0.50
0.80 0.80
1.75 1.75
0.00 0.00
1.00 1.00
3.50 3.50
18.25 17.25
0.52 0.52
3.70 3.70
1.70 1.70
0.20 0.20
0.20 0.20
5.80 5.80
1.00
Lead Cartographer - - 0.00
Cartographers
3.00
GIS Specialist - 2.00
Total Cartographic & GIS Staff - - 6.00
F. A&T DATA PROCESSING STAFF 3.75
G. TOTAL A&T STAFFING (the sum of A -F above)
150-338-001 (Rev. 1-08)
46.82
COLUMN 3
Change
(Column 2
less Column 1)
0.00
0.00
0.00
(1.00)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(1.00)
0.00
0.00
0.00
0.00
0.00
0.00
1.00 0.00
0.00 0.00
3.00 0.00
2.00 0.00
6.00 0.00
3.75 0.00
45.82 (1.00)
15
3/12/08 14:59:01
O R E G O N
DEPARTMENT
ItdOF REVENUE
FORM 2 2008-2009
EXPLANATION OF STAFFING ISSUES
COUNTY Deschutes
In this section explain any difference between approved staffing for 2007-08 and budgeted staffing for 2008-09
Explain why any funded positions were unfilled for 2007-08. Use this form to describe the intended use of
nonpermanent workers (temporary help, project temporaries, and contractors) by A&T function, along with the] r 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 FY08/09 FTE's will be reduced by 1 appraisal FTE. The last two years have seen a large downward
trend in permits with 30% fewer building permits issued for 2007 compared to 2006. 2006 had 22% fewer permits
then 2005. This additional appraisal FTE was added in 2005 based on previous years large increases in permitted
activity; now that this trend has reversed it has been determined to not refill this position which retired in the Spring of
2008.
dor FY07/08 two retired appraisers were contracted back for a portion of the year which offset the portion of the year
any vacancies occurred.
The Tax Office budgeted $12,000 in extra help for assistances 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 assistances 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.
Additionally, the two GIS Specialist FTE's in Cartography are for our remapping project to eliminate the remaining
manual maps. This project is anticipated to take five years to complete.
150-338-001 (Rev. 1-08)
16
3/12/08 14:59:0 I
C-OREGON
DEPARTMENT
1110:4111r OF REVENUE
FORM 3
GENERAL COMMENTS
2008-2009
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. You may also use this form to document any miscellaneous comments.
N/A
150-338-001 (Rev. 1-08)
17
3/12108 14:59..01
COREGON
DEPARTMENT
1.14dirOF REVENUE
COUNTY Deschutes
Activities
FORM 4 2008-2009
VALUATION -APPRAISAL RESOURCE FORM
1. Real Property Exceptions, Special Assessments,
and Exemptions
New Construction 6,645.00
Zone Changes 75
Number of Accounts
by Activity
Actual Estimated
2007-08 2008-09
Subdivisions, Segregations, Consolidations 3,812
Omitted Properties --
Special Assessment Qualification and Disqualification
Exemptions -
Subtotal ----
2. Appeals and Assessor Review
Assessor Review and Stipulations
BOPTA
Department of Revenue 1
15
310
200
11,057
76
326
Magistrate Division -- Tax Court -- Regular Division -- Tax Court
Subtotal
3. Real Property Valuation
Physical Reappraisal
Recalculation only -- no appraisal review 8,234
Number of FTEs
by Activity
Actual Estimated
2007-08 2008-09
4,652 10.50 9.70
50 0.01 0.01
2,668 1.13 0.93
15 0.01 0.01
217 0.40 0.40
200 0.02 0.02
7,802 12.07 11.07
100 0.10 0.10
400 0.20 0.20
0 0.01 0.01
26 40 0.14 0.14
0
1 0.05 0.05
429 541 0.50 0.50
4,500
Subtotal _
4. Business Personal Property (returns mailed)
5. Ratio
6. Continuing Education
12,734
7,000 1.23 1.23
10,000 1.00 1.00
17,000 2.23 2.23
5,796 6,444 1.75 1.75
7. Other Valuation -- Appraisal Activity
8. Total Valuation -Appraisal Staff (FTE)
1.30 1.30
0.40 0.40
18.25 17.25
150-338-001 (Rev. 1-08)
18
3/12/08 14:59:01
O R E G O N
DEPARTMENT
11.41rOF REVENUE
FORM 5 2008-2009
TAX COLLECTION/DISTRIBUTION WORK ACTIVITY FORM
COUNTY Deschutes
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
Number of Accounts by Activity
Actual Estimated
2007-08 2008-09
153 160
81 90
435 500
87 90
58 75
1,394 1,500
180 200
373 400
5,545 6,000
19 50
22
484
40
500
1 2
2
32
2
40
7,187 7,500
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?
14. Does the county use in-house remittance processing?
12,381
10,742
Yes ® No ❑
Yes ® No ❑
15. If tax collector is combined with another county function, please describe that function.
Tax Collector is part of, but not combined with, the Finance Department
150-338-001 (Rev. 1-08)
19
3112108 14:59:01
OREGON
DEPARTMENT
11111illirOF REVENUE
COUNTY Deschutes
FORM 6 2008-2009
ASSESSMENT AND ADMINISTRATIVE SUPPORT
Work Activity Form
1. Number of Deeds Worked
Numbers by Activity
Actual Estimated
2007-08 2008-09
14,568 14,500
CARTOGRAPHY WORK ACTIVITY FORM
Numbers by Activity
Actual Estimated
2007-08 2008-09
1. Number of new tax lots 3,570
2. Number of lot line adjustments
3. Number of consolidations 242 144
4. Number of new maps - 5. Number of tax code boundary changes -
2,712
878 828
188 120
20 10
150-338-001 (Rev. 1-08)
20
3/12/08 14:59:01
2008-2009
ti
2
0
LL
SUMMARY OF EXPENSES FORM
COUNTY Deschutes
Tax C
M
N
O
M
_N
69
$241,841
$364,864
, -,
CT'
CT
69
00
'-''
69
O
, -,
69
$486,858
,-,
, --;
NI
N
69
01
O
01'
Oh
69
0
00
M
69
V
t •
N
69
00
v.)
tra
69
00
-
'1-
,-69
69
en_
N
O
M
.-.
69
N
,.O
N
,o
bq
69
h
0
01
CT
69
M
00
N
en
69
O
CTO n.
,-,
m
69
Current Operating Expenses:
1. Personal Services
2. Materials & Services
3. Transportation
tal
an
cas
v
0
t
0 0
o tu
.0
0
0
o
to 0
cat
cri
Lat
N
bo
a
'O 0
fl ti
U
N
O0
E
U
N y W
Q, -w
0 $. 0
4-4
" 0
C�
'O O
0
7. Total Indirect Expenses
69
.—
A c
o EA
023
da
ed"
1..
O
Cd
0
0 0
4? .0
o w
U y
oaq
alo
E
G)
d
)
Capital Outlay:
E4
C4
O
7
Administration
69
69
69
N
00
N
69
9. Total direct and indirect expenses (line 4 plus line 7).
L
L.0
4,0 CI
Vl Y
0 0
Q V
W
Tti
FV
0.
ed
np
•
O
N
00
N
69
10. Direct and indirect expenses times 0.06.
C
0c
N
6A
0
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 plus line 7 plus line 12).
O
6,
00
O
N
150-338-001 (Rev. 1-08)
Z
w
N
H
Deschutes County FY08-09
r
0
N
1.00 FTE
ti N_ C
E 2a) y 0
E o
0 Q a s a s
C.) ¢ Q
a0 0-
0 0
CL CL
Personal Property Analyst - 1.00 FTE
Personal Property Analyst - 0.75 FTE
Chief Appraiser
w
LI..
U LL LL LL LL LLLL. LL L~i..
p O O p O p O O
N
C W
a) N N N c (0 y N N 0
H 0. f0 m to •cl m '6 mC t0
er
g Q Q Q Q Q Q Q
a) 0 0) 0 0) 0 00)) 0)
0 0 0 0 0 0 0 0
a a a a a a a a
Sales Analyst - 1.00 FTE
Manufactured Structures
Assessment Tech III - 1.00 FTE
N
0.
0.
Assessment Tech II - 1.00 FTE
Assessment Tech II - 1.00 FTE
- 1 .00 FTE
Assessment Te
Assessment Manager
LL
E
rn
2
O
Assessment Tech III - 1.00 FTE
Assessment Tech I - 1.00 FTE
w
O
Assessment Tech I -
aa)) V
E 0
a
N
w
O
Assessment Tech II -
Assessment Tech II - 1.00 FTE
Customer Service Clerk II - 1.00 FTE
Customer Service Clerk II - 1.00 FTE
0.
0
m
U
GIS Analyst - 1.00 FTE
GIS Analyst - 1.00 FTE
GIS Analyst - 0.50 FTE
N
d
C
Assessment Tech II - 0.50 FTE
Assessment Tech II - 1.00 FTE
W
H
LL LL
O O
O O
N)
0 00
a
w1.0
(I
5 5
o
> c1742
N LU
c
O d
cc
N Q N)
l0
1
H
X
CD
1— too W
O. Q •
O r'
0.
Customer Service
= LU
O
vr:
Customer Service