Legislative Policies for the 2007 Oregon Legislative Session

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City of Eugene Legislative Policies for 2007 Oregon Legislative Session City of Eugene Legislative Policies for 2007 Oregon Legislative Session B4. Assessement and Taxation Appeals, money is placed in the City's General Fund and is used to provide essential services; Funding and Standards including police services and fire protection. Assessment and Taxation Funding Although the assessment and taxation (A Support statewide standards for assessment and and T) function is carried. out at the county The 2005 Legislature attached a budget note to the OLCC budget calling for a study of taxation services to ensure that assessment records are correct and up-to-date, and thus can level, the results are important to cities, how local governments utilize state shared revenue. The City. is participating in this survey be used to provide accurate calculations of particularly in apost-Measure 50 and subsequent discussions, and will continue to emphasize that local control of this propertytaxrevenue. environment. Cities have always relied on revenue is critically important. Support stable and dedicated sources of county tax collections for city property statewide funding for assessment and taxation taxes; now they must rely on the Recommendation activities. completeness and accuracy of the ~ Support any effort to increase the amount ofstate shared revenues sent to local Oppose a shift to the cities for funding of county assessment process to ensure that they governments and strongly oppose any action that would reduce current funding assessment and taxation activities unless an receive the full amount of property taxes /eve/S. additional source of revenue is identified. due. If, for example, the county assessor ~ Strongly oppose any action by the State to direct or restrict the use ofstate shared Support a requirement that cities be notified of does not add new properties to the rolls, revenue by cities. appeals ofnon-residential assessed value. does not adjust assessments for major improvements or if the market value of C2. Ability to Charge for State-Mandated Services properties are not kept up-to-date, Cities should be allowed to recover the full cost of providing a service when performing additional revenue loss could occur. mandated activities on behalf of the State. The State may have an interest in setting guidelines for the fees charged by local government, but cities should be able to request The counties have taken the position that they need help with funding the A and T function.. fee increases when their documented costs exceed State recommendations. Assessors say that declining county revenues have resulted in fewer staff, particularly appraisers. They have sought a stable funding source for A and T activities and, in C3. Disbursement of State Fines and Fees particular, have proposed that cities, schools and special districts share in the cost of The burden of uncollected fineslfees should be shared equally between the State and the property tax administration. City. In addition, appeals of assessed property value may result in loss of taxable value within .Recommendation ' the city and subsequent loss of tax revenue. This is of particular concern to the City of ~ Support any effort to allow cities and the State to equitably distribute anymonies Eugene and other cities which have a substantial portion of their taxable valuation collected, so that the burden ofuncollected monies is shared byboth. provided byhigh-technology facilities which may be subject to extreme swings in assessed value. Unexpected reductions of assessed values in such cases can have damaging C4. Ability to Recoup Costs of State Collections effect on local services. In order to anticipate changes in taxable valuation,. cities should When the City acts as a collection agent for the State, it should be allowed to retain its be notified of appeals of assessed value for non-residential property. legitimate overhead costs before forwarding funds to the State. consistent with City collections of County court assessments. Recommendations ~ Support statewide standards forassessment and taxation services to ensure that C5. Fee for Services to Tax-Exempt Organizations assessment records are correct and up-to-date, and thus can be used to provide Cities should be allowed to collect payments in lieu of property taxes for municipal services accurate calculations of property tax revenue.. provided totax-exempt organizations. ~ Support stable and dedicated sources of statewide funding for assessment and , taxation activities. C6. Payment in Lieu of Taxes for Police, Fire and Emergency Medical Services ~ Oppose any shift to cities for funding of county assessment and taxation activities Provided toState-Owned Property unless an additional source ofrevenue is identified. The League of Oregon Cities is supporting legislation to require State agencies with ~ Support a requirement that cities be notified ofappeals ofassessed value fornon- property within a city's boundaries to make Payments in Lieu of Taxes (PILOTS) residential property. Cities should be given a formal opportunity to comment on the equivalent#o the portion of the city's taxes that goes to support police, fire and emergency record.. medical services. C. OTHER LOCAL BUDGET CONCERNS As an example, State-awned properties with an estimated assessed value of about $400 C1. State Shared Revenue million receive police, fire and emergency medical services provided by the City of Eugene, The provision of police, fire, planning, zoning and other services. make the Ciry eligible to yet are exempt from payment of property taxes to help support those services. Other receive these funds from the State.. The Ciry receives approximately $2.5 million each Oregon cities, like Salem, with many State-owned properties, face similar demands for fiscal year in state shared revenue from cigarette, beer and wine and liquor sales. This services. 12 13 i