Item 2D - 2005 Leg.Policies Doc - Laserfiche WebLink

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On December 20, 2001, the Oregon Supreme Court ruled on a tax appeal filed by Shilo Inns against Multnomah County, the City of Portland, the Portland Development Commission, and State Department of Revenue. The court decided that all urban renewal division of tax revenues, including those revenues generated by school levies and GO bond levies, are subject to the Measure 5 limit of $10 per thousand of real market value for general government taxes. This increases the possibility that cities will experience tax compression resulting in loss of revenue. The City opposes any proposed legislation that would result in a further potential loss of revenue to local taxing jurisdictions, unless the State fully reimburses the local government. Recommendations: 1. Oppose any legislation that reduces revenue to cities without full reimbursement from the State. 2. Oppose any legislation regarding urban renewal that affects maximum revenue collection authority granted to urban renewal agencies under Measure 50 that would cause compression where compression does not exist under current law, or that requires any retroactive reimbursement of tax revenue already collected. 4. ASSESSMENT AND TAXATION APPEALS, FUNDING AND STANDARDS Although the assessment and taxation (A&T) function is carried out at the county level, the results are important to cities, particularly in a post-Measure 50 environment. Cities have always relied on county tax collections for city property taxes; now they must rely on the completeness and accuracy of the assessment process to ensure that they receive the full amount of property taxes due. If, for example, the county assessor does not add new properties to the rolls, does not adjust assessments for major improvements or if the market value of properties are not kept up-to-date, additional revenue loss could occur. The counties have taken the position that they need help Assessment and Taxation Funding with funding of the A&T function. Assessors say that declining county revenues .Support statewide standards for assessment and have resulted in fewer staff, taxation services to ensure that assessment records particularly appraisers, are correct and up-to-date, and thus can be used to They have sought a stable provide accurate calculations of property tax funding source for A&T revenue. activities, and in particular, have proposed that cities, · Support stable and dedicated sources of statewide schools and special districts funding for assessment and taxation activities. · Oppose a shift to the cities for funding of county assessment and taxation activities unless an additional source of revenue is identified. City of Eugene Legislative Policies, 2005 Session · Support a requirement that cities be notified of appeals of non-residential assessed value.