Thursday, January 3, 2019

Property Tax Comparison example Chairman. Deschutes County Audit Commitee

Public data research:

Where to take the property tax analysis I am doing to initiate action to correct serious errors and disfunction is the question.

Three avenues I see the NLA, City Council or the County level.  The county has an Audit Committee  and maybe the best place to go or Tony Debone who is also on the Committee as a County member.

I chose the Audit Committee Chairman

Previously I had decided that selecting my own property as an example and comparing it to a Designated Forestland property in the City would be an excellent example exposing the magnitude of difference in Property Tax.

I decided to use the same approach but to select the Committee Chairman's taxlot as an example.  Any city taxlot in the normal range of valuation and tax would work.  Choosing the Chairman's property would be a clever way to make the point.

What follows is the result of creating a comparison example.  It reveals more than I expected and leads to more questions.

Deschutes County Audit Committee
https://www.deschutes.org/administration/page/audit-committee-information

Committee Members
https://www.deschutes.org/sites/default/files/fileattachments/administration/page/255/audit_committee_membership_list_7-1-2018_abbrev.pdf


https://dial.deschutes.org/Real/Index/184628
Map View:
https://dial.deschutes.org/Real/InteractiveMap/184628

Comparison between Two Taxlot Properties

Taxlot Without Forestland Special Assessment
#1 EXAMPLE PROPERTY TAX 2018-19 $4,454.82
Assessor Acres: 0.24 

Property Class: 101 -- RESIDENTIAL

Real Market Value: $601,640
Assessed Value:      $287,040

2018 - 2019 TAX:  $4,454.82

#1 EXAMPLE PROPERTY TAX REVENUE DISTRIBUTION:

SCHOOL DISTRICT #1 1,351.64
HIGH DESERT ESD 27.38
C O C C 176.04
EDUCATION TOTAL: 1,555.06 
---------------------------------------
DESCHUTES COUNTY 345.68
COUNTY LIBRARY 156.09
COUNTYWIDE LAW ENFORCEMENT 306.42
COUNTY EXTENSION/4H 6.40 9-1-1 102.67

CITY OF BEND 795.42
CITY OF BEND LOCAL OPTION 2014 57.41
BEND JUNIPER RIDGE URBAN RENEWAL 28.96
MURPHY CROSSING URBAN RENEWAL 11.31
BEND METRO PARK & RECREATION 417.16
GENERAL GOVT TOTAL: 2,227.52 
--------------------------------------
BONDS - OTHER
CITY OF BEND BOND 48.37
BEND METRO PARK AND REC BOND 45.27
SCHOOL #1 BOND 2007 209.63
SCHOOL #1 BOND 2013 203.20
SCHOOL #1 BOND 2017 133.79
C O C C BOND 31.98
BONDS - OTHER TOTAL: 672.24

TOTAL REVENUE DISTRIBUTION:   $4,454.82

COMPARISON EXAMPLE 

Distance from #1 to #2 Example:  582 feet

https://dial.deschutes.org/Real/Index/117415
Map View:

Property with Designated Forestland Special Assessment:
#2 EXAMPLE PROPERTY TAX 2018-19:                              $533.81

Assessor Acres: 40.00 

Property Class: 641 -- FOREST

Real Market Value:  $471,860
Assessed Value:      $30,215
2018-19 Tax             $533.81

#2 EXAMPLE PROPERTY TAX REVENUE DISTRIBUTION:

SCHOOL DISTRICT #1     143.95 
HIGH DESERT ESD              2.91 
C O C C                                18.75 
EDUCATION TOTAL:                                                  165.61 

DESCHUTES COUNTY 36.81 
COUNTY LIBRARY 16.62 
COUNTYWIDE LAW ENFORCEMENT 32.63 
RURAL LAW ENFORCEMENT 40.49 
COUNTY EXTENSION/4H 0.68 9-1-1 10.93 
BEND METRO PARK & RECREATION 44.14 
GENERAL GOVT TOTAL:                                            182.30 

DEPT OF FORESTRY FIRE PATROL 120.23 
BEND METRO PARK AND REC BOND 4.76 
SCHOOL #1 BOND 2007 22.07 
SCHOOL #1 BOND 2013 21.39 
SCHOOL #1 BOND 2017 14.08 
C O C C BOND 3.37 
BONDS - OTHER TOTAL:                                             185.90

REVENUE DISTRIBUTION TOTAL:                                             $533.81

#1 and #2 Example Comparison:

                                      #1.                       #2
Real Market Value:    $601,640.         $471,860
Assessed Value:         $287,040.         $30,215
2018 Tax:                $4,454            $533

Example #3 Common lot line with Example
View

                             Example #3.                Example #1
RMV:                   $703,650.                    $601,640.
AV:                       $533,280                     $287,040 
AV%RMV.              75%                            48%
Tax 2018                $8,276.40.                 $4,454.82
Purchase Date:     02/22/2012              04/27/2016
Purchase $              $400,000                   $655,000.     




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