ASSESSMENT AND TAXATION Presenter: MIKE COWLES, Assessor / Tax Collector FY 20-21 Proposed Budget Presentation
Department Overview The mission of Assessment and Taxation is to appraise property, to calculate, collect and distribute taxes, and to provide related information to the public in a manner that merits the highest degree of confidence in our integrity, efficiency, and fairness. We are a broad service organization mandated by the Oregon Constitution and Oregon law and collect revenue for 85 taxing jurisdictions, including local governments, schools, and special districts that provide essential public services for the citizens of Lane County. Assessment and Taxation Divisions • Administration • Appraisal • Property Tax Management FY 20-21 Proposed Budget Presentation
FY 20-21 Budget Details 20-21 RESOURCES CAFFA Grant Tax Penalties Foreclosure Penalties Late Filing Penalties Miscellaneous sales DCBS Fee Revenue Service Charges General Fund FY 20-21 Proposed Budget Presentation
FY 20-21 COVID-19 Resource Impact At Risk Not at Risk Property Tax Dollars (General Tax Penalties Fund) Foreclosure Penalties Collections Late Filing Penalties Appeals Miscellaneous Sales Values DCBS Fee Revenue Legislation Service Charges CAFFA Grant Recording Interest FY 20-21 Proposed Budget Presentation
FY 20-21 Budget Details 20-21 EXPENDITURES Normalized expenses w/ minor $6,000,000 growth $5,033,790 Total FTE 2020-21 (+1) $5,000,000 We continue to barely meet $4,000,000 minimum statutory requirements $3,000,000 and staffing is far from the optimal level. $1,823,580 $2,000,000 We have been very efficient with $1,000,000 A&T use of general fund resources $- and continually look for new ways $- Personnel Services Materials & Services Capital Expenses to increase productivity, quality and work output. FY 20-21 Proposed Budget Presentation
ADMINISTRATION Mission: The Administration Division provides planning, goals, direction, coordination and operational oversight to Assessment and Taxation. Administration is responsible for assisting the managers and employees of the department through budgetary, personnel and general office support. Staffing: Administration converted position to a Management Analyst position in the current budget year 19-20 and we are requesting a limited duration Deputy Assessor (2-3 years) position starting 1/2021 in preparation for the retirement of the current Assessor in January 2023. FTE : 4.0 Proposed FY 20-21 Resources: $975,510 Expenses : $670,107 FY 20-21 Proposed Budget Presentation
ADMINISTRATION FY 20-21 Proposed Budget Presentation
APPRAISAL Mission : The purpose of the appraisal division is to ensure that all property is valued and assessed at 100 percent of its real market value as of January 1st each year using standard methods and procedures for mass appraisal, accurately calculating maximum assessed value, special use assessments, and determining market adjustments to be reported annually in the ratio report. Services: Real Property Valuation M50 Calculations Reappraisal Personal Property Valuation Ratio Report Taxpayer Assistance Appeals Property Boundary Changes Maintain Property Inventory COVID-19 Specific Items: Reappraisal on hold Been able to start processing some work earlier Completed continuing education hours Some teleworkers are doing project work FTE : 21.0 Proposed FY 20-21 Resources: $0 Expenses : $2,886,541 FY 20-21 Proposed Budget Presentation
APPRAISAL FY 20-21 Proposed Budget Presentation
PROPERTY TAX MANAGEMENT Mission: The purpose of the property and tax management division is to create and maintain accurate and current records of tangible property and associated ownership, to produce and update cadastral maps, apply special assessments, manage use assessments, administer state deferral and exemption programs, provide public information and bill, collect and distribute property tax monies for the citizens and service districts of Lane County. Tax Collections / Distributions Exemptions Use Assessments Senior Deferral Ownership / Property Changes Annexations COVID-19 Specific Items Providing only telephone and e-mail assistance to the public Some staff will run out of work that can be done remotely In FY 20-21 Ability to accept credit cards in the office All payments will be processed in-house FTE : 25.0 Proposed FY 20-21 Resources: $449,000 Expenses : $3,300,722 FY 20-21 Proposed Budget Presentation
PROPERTY TAX MANAGEMENT FY 20-21 Proposed Budget Presentation
Highlights of FY 19-20 Outcomes 18,000+ Public Digitized 8,500+ Property Information 3,874,647 Inspections Contacts Tax Records 15,000+ 2,700+ Property $65B Market Ownership Boundary Value (RMV) changes Changes 195,000+ 100% RMV $580M+ Taxes Property Tax 1/1/2019 Certified Payments FY 20-21 Proposed Budget Presentation
Future Challenges & Opportunities Challenges Opportunities / Investments • COVID-19 impact on property taxes • One-time investments • Impact potential • Scanning Microfiche / • Collections Microfilm (current project) • Appeals • Scanning documents (current • Values project) • Process changes • Assessment and Taxation software (challenge and • Federal budget bill and State budget opportunity) bill impact unknown • Mobile Assessor – in the • Dated records capital improvement plan • Legislation • Limited staffing • CAFFA Grant • Non-indexed funding • Recordings FY 20-21 Proposed Budget Presentation
Lane County Strategic Plan Robust Our People & Safe, Healthy County Vibrant Communities Infrastructure Partnerships Assessment and Taxation The Departmental In order to carry out the • Interdepartmental supports Lane County’s Strategic Plan includes department’s principal •Lane Council of strategic priorities of efforts to enhance the objective, Assessment and Governments (LCOG) Robust Infrastructure, customer service Taxation adopted a •Oregon State having a Safe, Healthy experience for our Departmental Strategic Association of County County and ensuring we taxpayers, review and Plan. This plan will be Assessors (OSACA) have Vibrant update business updated within the next •Association of Oregon Communities by the fair, processes to increase budget year. Lane Counties (AOC) efficient and accurate efficiency and County depends on •Oregon Association of assessment and collection effectiveness and to Property Tax funds for County Tax Collectors of property taxes within create a professional maintaining it’s (OACTC) Lane County and the working environment infrastructure. •District #1 / Other timely distribution of where our employees can Oregon Counties those funds to the 85 grow, develop and thrive •Taxing Districts taxing districts. – all with the aim of •Businesses/Citizens serving our community in (Taxpayers) the best manner possible. FY 20-21 Proposed Budget Presentation
Questions? 15 MIKE.COWLES@LANECOUNTYOR.GOV 541-682-6798 Up Next: County Counsel FY 20-21 Proposed Budget Presentation
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