Extending the Examination of Forestland Beyond Bend

There are several taxing districts that receive revenue from taxable properties in their district area.

Every taxable property in these districts  pays tax that becomes revenue to required for their operation and voter approved bond payments.

Some owners properties in this taxing districts have an Eastern Oregon Forestland Special Assessment Classification that reduces their property tax.  The intent is to protect owners of Forestland from encroachment of urban development.  The special assessment is $79.38 per acre for the computation of Assessed Value.

The Eastern Oregon Forestland Special Assessment of $79.38 per acre is a benefit to Forestland property owners at the expense of decreasing revenue to special taxing districts.  School District #1 is an example

Two property examples prove tax revenue disparity burden attributable to the $79.38 Eastern Oregon Special Assessment for Forestland.

Two examples:  One without Eastern Oregon Forestland Special Assessment, the other with it.  The facts of Eastern Oregon Special Assessment of $79.38 were presented in the analysis of 71 acres of Forestland within the city limits of Bend.  The same facts apply to Forestland located anywhere in Eastern Oregon.

School District #1 taxlot

Example #1 
Taxlot Account
https://dial.deschutes.org/Real/Index/182377
Real Market Value:  $1,156,320
Assessed Value:       $520,050
Property Tax:            $8,071                

2018-19 Tax Statement Revenue Distribution:

EDUCATION:
SCHOOL DISTRICT #1  2,448.86
HIGH DESERT ESD            49.61
C O C C                               318.95
EDUCATION TOTAL:      $2,817.42 

BONDS:
BEND METRO PARK AND REC BOND 82.01
SCHOOL #1 BOND 2007                         379.79
SCHOOL #1 BOND 2013                         368.14
SCHOOL #1 BOND 2017                         242.40
C O C C BOND                                           57.93
BONDS - OTHER TOTAL:                   $1,217.90

TOTAL                                                   $4,035.32

Example #2:  Forestland Classification taxlot outside the City Limits of Bend but in the same School District #1

Forestland Classification  $79.38 per acre 

Taxlot Account:  

https://dial.deschutes.org/Real/Index/158158

Map View:                          https://dial.deschutes.org/Real/InteractiveMap/158158

School District #1 Map Overlay View               

https://dial.deschutes.org/Real/ZoningMap/158158                      

RMV:                 $1,099,500

AV:                    $3,468

Property Tax:    $138.73

2018-19 Tax Statement Revenue Distribution

Education

SCHOOL DISTRICT #1                          16.52 

HIGH DESERT ESD.                                0.33 

C O C C                                                      2.15 

EDUCATION TOTAL:                            $19.00 

Bonds:

BEND METRO PARK AND REC BOND 0.55 

SCHOOL #1 BOND 2007                           2.53 

SCHOOL #1 BOND 2013                           2.45 

SCHOOL #1 BOND 2017                           1.62 

C O C C BOND                                           0.39 

BONDS - OTHER TOTAL:                       $7.54 

Total to Education:                                    $26.54
 are not paying their fair share of tax that is revenue goes to pay for schools.