ASSESSMENT AND TAXATION Presenter: MIKE COWLES, Assessor / Tax - - PowerPoint PPT Presentation

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ASSESSMENT AND TAXATION Presenter: MIKE COWLES, Assessor / Tax - - PowerPoint PPT Presentation

Sep 27, 2022 339 likes •497 views

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

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ASSESSMENT AND TAXATION

Presenter:

MIKE COWLES, Assessor / Tax Collector

FY 20-21 Proposed Budget Presentation

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SLIDE 2

Department Overview

FY 20-21 Proposed Budget Presentation

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
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FY 20-21 Budget Details

CAFFA Grant

Tax Penalties

Foreclosure Penalties

Late Filing Penalties

Miscellaneous sales

DCBS Fee Revenue

Service Charges

General Fund

FY 20-21 Proposed Budget Presentation

20-21 RESOURCES

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FY 20-21 COVID-19 Resource Impact

 Property Tax Dollars (General

Fund)

 Collections  Appeals  Values  Legislation

 CAFFA Grant

 Recording  Interest

 Tax Penalties  Foreclosure Penalties  Late Filing Penalties  Miscellaneous Sales  DCBS Fee Revenue  Service Charges

FY 20-21 Proposed Budget Presentation

 At Risk  Not at Risk

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FY 20-21 Budget Details

Normalized expenses w/ minor growth

Total FTE 2020-21 (+1)

We continue to barely meet minimum statutory requirements and staffing is far from the optimal level.

We have been very efficient with A&T use of general fund resources and continually look for new ways to increase productivity, quality and work output.

FY 20-21 Proposed Budget Presentation

20-21 EXPENDITURES

$5,033,790 $1,823,580 $- $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 Personnel Services Materials & Services Capital Expenses

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ADMINISTRATION

FY 20-21 Proposed Budget Presentation

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

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ADMINISTRATION

FY 20-21 Proposed Budget Presentation

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APPRAISAL

FY 20-21 Proposed Budget Presentation

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

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APPRAISAL

FY 20-21 Proposed Budget Presentation

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PROPERTY TAX MANAGEMENT

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

FY 20-21 Proposed Budget Presentation

Mission: The purpose of the property and tax management division is to create and maintain accurate and current records of tangible property and associated

  • wnership, 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. FTE: 25.0 Proposed FY 20-21 Resources: $449,000 Expenses: $3,300,722

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PROPERTY TAX MANAGEMENT

FY 20-21 Proposed Budget Presentation

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Highlights of FY 19-20 Outcomes

FY 20-21 Proposed Budget Presentation

18,000+ Public Information Contacts 8,500+ Property Inspections Digitized 3,874,647 Tax Records 15,000+ Ownership changes 2,700+ Property Boundary Changes $65B Market Value (RMV) 100% RMV 1/1/2019 $580M+ Taxes Certified 195,000+ Property Tax Payments

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Future Challenges & Opportunities

FY 20-21 Proposed Budget Presentation

Challenges

  • COVID-19 impact on property taxes
  • Impact potential
  • Collections
  • Appeals
  • Values
  • Process changes
  • Federal budget bill and State budget

bill impact unknown

  • Dated records
  • Legislation
  • Limited staffing
  • CAFFA Grant
  • Non-indexed funding
  • Recordings

Opportunities / Investments

  • One-time investments
  • Scanning Microfiche /

Microfilm (current project)

  • Scanning documents (current

project)

  • Assessment and Taxation

software (challenge and

  • pportunity)
  • Mobile Assessor – in the

capital improvement plan

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Lane County Strategic Plan

FY 20-21 Proposed Budget Presentation Safe, Healthy County Vibrant Communities Robust Infrastructure Our People & Partnerships Assessment and Taxation supports Lane County’s strategic priorities of Robust Infrastructure, having a Safe, Healthy County and ensuring we have Vibrant Communities by the fair, efficient and accurate assessment and collection

  • f property taxes within

Lane County and the timely distribution of those funds to the 85 taxing districts. The Departmental Strategic Plan includes efforts to enhance the customer service experience for our taxpayers, review and update business processes to increase efficiency and effectiveness and to create a professional working environment where our employees can grow, develop and thrive – all with the aim of serving our community in the best manner possible. In order to carry out the department’s principal

  • bjective, Assessment and

Taxation adopted a Departmental Strategic Plan. This plan will be updated within the next budget year. Lane County depends on Property Tax funds for maintaining it’s infrastructure.

  • Interdepartmental
  • Lane Council of

Governments (LCOG)

  • Oregon State

Association of County Assessors (OSACA)

  • Association of Oregon

Counties (AOC)

  • Oregon Association of

County Tax Collectors (OACTC)

  • District #1 / Other

Oregon Counties

  • Taxing Districts
  • Businesses/Citizens

(Taxpayers)

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Questions?

 Up Next: County Counsel

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FY 20-21 Proposed Budget Presentation

MIKE.COWLES@LANECOUNTYOR.GOV 541-682-6798