HomeMy WebLinkAboutRes 039 - Annual 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 - FW\V.deschutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of 4-29-15
Please see directions for completing this document on the next page.
DATE: 4-20-15
FROM: Scot Langton Assessor 388-6513
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Resolution No. 2015-039 for FY15116 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 FY15116 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. 2015-039
ATTENDANCE: Scot Langton
DISTRIBUTION OF DOCUMENTS:
Fax or e-mail to-
CAFF A Grant 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
REVIEWEDroM!
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. 2015-039
*
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 $5,448,894, 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
DATEDthis __dayof ________,,2015.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY (TONY) DeBONE, Chair
ALAN UNGER, Vice Chair
ATTEST:
Recording Secretary TAMMY BANEY, Commissioner
PAGE 1 OF 1 -RESOLUTION NO. 2015-039
~REGON Form 1 2015-1€ ~~ DE~ARTMENT
~OF REVENUE Grant Application Staffing
County Deschu_te-'-s-'--________
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/Roating 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
(2014-15) (2015-16)
2.00 2.00
COLUMN 3
Change
(Column 2
less Column 1)
8.50 9.50 1.00
10.50
1.00
0.00
6.20
2.00
0.50
0.80
2.00
0.00
1.00
2.50
16.00
0.52
3.40
0.70
0.20
0.20
4.50
1.00
0.00
3.00
0.00
4.00
3.75
39.27
11.50
1.00
0.00
6.70
2.50
0.50
0.80
2.00 0.00
0.00 0.00
0.00
0.00
1.00 0.00
2.50 0.00
17.00 1.00
0.52
3.40
0.70
0.20
0.20
4.50
1.00
0.00
3.00
0.00
4.00
3.75
41.27 2.00
0.00
1.00
0.00
0.00
0.50
0.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
~REGON Form 2 2015-1~ ~~ 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 I, Section B, note that
here and include the FTE.
The Tax Office budgeted again this year extra help for assistance during peak
seasons for tax collection
The Assessor's Office will be adding a 0.50 appraiser FTE to the Commerciall
Industrial; a 0.50 FTE appraiser to the residential section; and a 1.00 FTE
assessment tech. These positions will allow us to keep up with the increasing rise in
new construction, and the resulting data entry. They will allow us to add back
previously lost positions when the economy turned. Additionally the Assessor's
Office budgeted an increase in extra help to allow for an overlapping transition due to
the current Chief Appraiser retiring in the first part of 2016 -It is anticipated there will
be a several month overlap to have the retiring Chief work with her replacement.
~REGON Form 3 2015-1E ~~ 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 2015-1E ~~ DE~ARTMENT
~OF REVENUE Valuation-Appraisal Resources
Number of Accounts Number of FTE
by Activity by Activity
Actual Estimated Actual Estimated
Activities 2014-15 2015-16 2014-15 2015-16
1. Real Property Exceptions, Special
Assessments, and Exemptions
6,223 7,800 4.51 5.51New Construction ................................................. .
12 10 0.Q1 0.01Zone Changes ........................................................ .
416 500 0.15 0.15Subdivisions, Segregations, Consolidations ....... ..
13 15 0.01 0.Q1Omitted Properties ................................................
154 150 0.40 0.40Special Assessment Qualification and Disqualification
565 680 0.20 0.20Exemptions ............................................................ .
7,383 9,155 5.28 6.28Subtotal ........................................................... ..
2. Appeals and Assessor Review
232 300 0.25 0.25Assessor Review and Stipulations ........................
148 250 0.50 0.50BOPTA .................................................................. .
--.
5 5 0.Q1 0.01Department of Revenue ....................................... .
10 15 0.50 0.50Magistrate Division-Tax Court ............................
2 2 0.Q1 0.Q1Regular Division-Tax Court ................................ .
397 572 1.27 1.27Subtotal ............................................................ .
3. Real Property Valuation
6.188 7,000 4.00 4.00Physical Reappraisal ............................................ .
27,860 28,000 1.75 1.75Recalculation only-no appraisal review ............. ..
34,048 35,000 5.75 5.75Subtotal ............................................................ .
7,127 7,762 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 17.008. Total Valuation-Appraisal Staff (FTE) ........................................................ .
FormS~REGON 2015-16 ~~ DE~ARTMENT Tax Collection/Distribution ~OF REVENUE
Work Activity
Number of Accounts
County Deschutes . _________ by Activity
Actual Estimated
2014-15 2015-16
1. Number of accounts requiring roll corrections
101 80Business Personal Property ........................................................................ .
36 30Personal Property Manufactured Structures .............................................. .
400Real Property ............................................................................................... . 237
2. Number of accounts requiring a refund
10Business Personal Property ........................................................................ . 18
Personal Property Manufactured Structures .............................................. . 2
230 400Real Property ............................................................................................... .
3. Number of delinquent tax notices sent
270 275Business Personal Property ........................................................................ .
370 400Personal Property Manufactured Structures .............................................. .
4.800 5,100Real Property ............................................................................................... .
4. Number of foreclosure accounts processed
55 60Real Property only ........................................................................................ .
5. Number of accounts issued redemption notices
52 50Real Property only ....................................................................................... .
261 2606. Number of warrants ..................................................................................
14 107. Number of garnishments ......................................................................... .
o8. Number of seizures .................................................................................. .
154 1609. Number of bankruptcies .......................................................................... .
5.960 5,90010.Number of accounts with an address change processed
11. How many second trimester statements do you mail? ........................ 14,200
12.How many third trimester statements do you mail? ............................ . 13,200
13.Does the county contract for lock box service? .................................... [!JYes DNo
14.Does the county use in-house remittance processing? ...................... . [!]Yes DNo
15.lf tax collector is combined with another county function, please describe that function.
The Tax Department is part of the Finance Department
Form 6 ~REGON 2015-1E ~~ DE~ARTMENT Assessment and Administrative ~OF REVENUE Support and Cartography
Work Activity
County Desch.~u::.:tc=.e-=-s_~____~__
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2014-15 2015-16
15,700 17,0001. Number of Deeds Worked ............................................................. .
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
2014-15
Estimated
2015-16
475 550
400 400
60 60
40 40
15 15
Form 7 ~REGON 2015-16 ~~ DE~ARTMENT Summary of Expenses ........ OF REVENUE
County Deschutes
Current Operating Expenses
A.
Assessment
Administration
B.
Valuation
C.
SOPTA
D.
Tax Collection
& Distribution
E.
Cartography'
F.
A&T Data
Processing TOTALS
1. Personal Services $907.066 $1.857,762 $46.321 $510.201 $471,176 $95.762 $3,888.288
2. Materials & Services $144,989 $256.893 $12.853 $274,960 $61.044 $300.468 $1.051.207 1
3. Transportation $0 $13.045 $0 $0 $0 $0 $13.045 1
4. Total Current Operating Expenses
(Total Direct Expenses) $1.052.055 $2,127.700 $59.174 $785.161 $532.220 $396,230 $4.952.540
• 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)............................................................................................................................................ ..
$4,952,540
$0
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 ..................................................................................................................................................................... .
,-
0.10000
$495,254
$495.254
Capital Outlay
8. Enter the actual capital outlay
without regard to limitation.
9.
10.
11.
12.
13.
Assessment
Administration Valuation SOPTA
Tax Collection
& Distribution Cartography
A&T Data
Processing
Total Capital
Outlay Without
Regsrdto
Limitation
$0 I $0 I $0 I $0 I $0 I $1,100
Total direct and indirect expenses (line 4 + line 7) ............................................................................................................................... .
Capital outlay (the lesser of line 8 or l
Total expenditures for CAFFA consid
$1,100
$5.447,794
Direct and indirect expenses x 0.06 .................................................................................................................................................... . $326,868
The greater of line 10 or $50,000 ......................................................................................................................................................... . $326,868
ine 11) ......................................................................................................................................... $1.100
eration (line 4 + line 7 + line 12) ................................................................................................. . $5,448,894
0.00000
---
RACIAL AND ETHNIC IMPACT STATEMENT
This form is used for informational purposes only and must be included with the grant application.
Chapter 600 of the 2013 Oregon Laws require applicants to include with each grant application a racial
and ethnic impact statement. The statement provides information as to the disproportionate or unique
impact the proposed policies or programs may have on minority persons 1 in the State of Oregon if the
grant is awarded to a corporation or other legal entity other than natural persons.
1. 0 The proposed grant project policies or programs could have a disproportionate or unique
positive impact on the following minority persons:
Indicate all that apply:
___ Women
___ Persons with Disabilities
___African-Americans
___ Hispanics
___Asians or Pacific Islanders
American Indians
___ Alaskan Natives
2. 0 The proposed grant project policies or programs could have a disproportionate or unique
negative impact on the following minority persons:
Indicate all that apply:
___Women
___ Persons with Disabilities
___African-Americans
___ Hispanics
___Asians or Pacific Islanders
___ American Indians
___Alaskan Natives
3. 0 The proposed grant project policies or programs will have no disproportionate or unique impact
on minority persons.
If you checked numbers 1 or 2 above, on a separate sheet of paper, provide the rationale for the
existence of policies or programs having a disproportionate or unique impact on minority persons in this
state. Further provide evidence of consultation with representative(s) of the affected minority persons.
I HEREBY CERTIFY on this __day of ,20---, the information contained on this
form and any attachment is complete and accurate to the best of my knowledge.
Signature
Printed Name: _______________
Title:_________________
1 "Minority persons" are defined in SB 463 (2013 Regular Session) as women, persons with disabilities (as defined
in ORS 174.107), African-Americans, Hispanics, Asians or Pacific Islanders, American Indians and Alaskan Natives.