Legislative Policies for the 2005 Legislative Session

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would result in compression where compression does not exist under current law would up-to-date, additional revenue loss could occur. result in a reduced ability by the City to fund highly desired projects. The counties have taken the position that they need help with funding of the A&T On December 20, 2001, the Oregon Supreme Court ruled on a tax appeal filed by Shilo function. Assessors say that declining county revenues have resulted in fewer staff, Inns against Multnomah County, the City of Portland the Portland Development particularly appraisers. They have sought a stable funding source for A&T activities, and Commission, and State Department of Revenue. The court decided that all urban renewal in particular; have proposed that cities, schools and special districts share in the cost of division of tax revenues, including those revenues generated by school levies and GO property tax administration. bond levies, are subject to the Measure S limit of $l 0 per thousand of real market value for general government taxes. This increases the possibility that cities will experience tax In addition, appeals of assessed property value may result in loss of taxable value within compression resulting in loss of revenue. the city and subsequent loss of tax revenue. This is of particular concern for the City of ` Eugene and other cities which have a substantial portion of their taxable valuation The City opposes any proposed legislation that would result in a further potential loss of ~ provided byhigh-technology facilities which may be subject to extreme swings in revenue to local taxing jurisdictions, unless the State fully reimburses the local assessed value. Unexpected reductions of assessed values in such cases can have government. damaging effect on local services. In order to anticipate changes in taxable valuation, Recommendations: cities should be notified of appeals of assessed value for non-residential property. Recommendations: 1 • Oppose any legislation that reduces revenue to cities without full reimbursement from~the State. 1. Support statewide standards for assessment and taxation services to ensure that assessment records are correct and up-to-date, and thus can be used to provide 2. Oppose any legislation regarding urban renewal that affects maximum revenue accurate calculations of property tax revenue. collection authority granted to urban renewal agencies under Measure 50 that would cause compression where compression does not exist under current law or 2. Support stable and dedicated sources of statewide funding for assessment and that requires any retroactive reimbursement of tax revenue already collected. taxation activities. 4. ASSESSMENT AND TAXATION APPEALS, FUNDING AND STANDARDS 3. Oppose any shift to cities for funding of county assessment and taxation activities Although the assessment and unless an additional source of revenue is identified. taxation (A&T) function is Assessment and Taxation Funding 4. Support a requirement that cities be notified of appeals of assessed value for non- carried out at the county level, residential property. Cities should be given a formal opportunity to comment on the results are important to ¦Support statewide standards for assessment the record. cities, particularly in a post- and taxation services to ensure that assessment Measure 50 environment. Cities records are correct and up-to-date, and thus can have always relied on county tax be used to provide accurate calculations of C. OTHER LOCAL BUDGET CONCERNS collections for city property property tax revenue. taxes; now they must rely on the 1. STATE-SHARED REVENUE completeness and accuracy of ¦Support stable and dedicated sources of _ the assessment process to ensure statewide funding for assessment and taxation that they receive the full amount activities. The provision of police, fire, planning, zoning and other services make the City eligible of property taxes due. If, for to receive these funds from the State. The City receives approximately $2.5 million each example, the county assessor ¦Oppose a shift to the cities for funding of fiscal year in state shared revenue. This money is placed in the City's General Fund and does not add new properties to county assessment and taxation activities is used to provide essential services, such as police and fire. the rolls, does not adjust unless an additional source ofrevenue is assessments for major identified. improvements or if the market value of properties are not kept ¦Support a requirement that cities be notified City of Eugene Legislative Policies, 2005 Session l2 City of Eugene Legislative Policies, 2005 Session 13