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Permanent Tax Rate Limits Considerations for Measure Elections OACD Annual Meeting November 5, 2007 Prepared by Larry O PowerPoint Presentation
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Permanent Tax Rate Limits Considerations for Measure Elections OACD Annual Meeting November 5, 2007 Prepared by Larry Ojua Oregon Department of Agriculture. Session Objective.

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Permanent Tax Rate LimitsConsiderations for Measure ElectionsOACD Annual Meeting November 5, 2007Prepared by Larry OjuaOregon Department of Agriculture

session objective
Session Objective

Provide information to Soil and Water Conservation Districts (SWCDs) regarding steps, planning considerations, and legal requirements relating to local measure elections.

legal authorities
Legal Authorities
  • Oregon Revised Statutes (ORS)
  • 568.803 (General Obligation Bonds)
  • 568.805 (Special Assessments)
  • 568.806 (Ad Valorem Tax)
  • 568.807 (Electors Authorizing Taxation)
  • 568.808 (Filing Legal Description / Map)
local option tax or permanent rate limit
Local Option Tax orPermanent Rate Limit
  • Oregon Department of Revenue Publication
    • Pages 5-6
  • Rate per $1,000 of Assessed Value
  • Eligible for Permanent Rate Limit if district has never assessed a property tax
  • Subject to Measure 5 Limits
  • Double Majority - except November General Election
getting started
Getting Started
  • Needs Assessment - Why does your district need taxing authority for…
    • General Obligation Bonds
    • Permanent Tax Rate
    • Local Option Tax
    • Special Assessments
so make your case
So…Make Your Case
  • Long Range Business Plan
  • Describe your district’s ……
    • Customers
    • Goals, objectives and priorities
    • Proposed services, technical assistance, cost-share programs, etc.
    • Estimated budget needs (long-term)
    • Ability to leverage other resources
determine district needs
Determine District Needs
  • Staffing
    • Current capacities
    • Projected staffing needs
    • Core functions (position descriptions)
    • Contract or professional services
  • Regular, part-time, or limited duration employees
  • Wages, benefits, and other expenses
  • Training considerations and costs
district needs continued
District Needs - Continued
  • Infrastructure Needs
    • Buildings
    • Vehicles
    • Equipment
  • Purchase vs. lease
  • Maintenance costs
  • Insurance and risk management
  • Other
budget development
Budget Development
  • Estimated annual operating expenses
  • Reserve requirements
  • Contingency
  • Special program requirements
    • Cost-share or grant program
    • Conservation easements
  • Projected future increases (any category)
  • Use Oregon Local Budget Law format
determine levy rate
Determine Levy Rate

$_______ Budget =___ Tax Rate

  • Work with County Assessor
  • Estimate Tax Rate that equates certain level(s) of funding

(e.g. $0.05/$1,000 assessed value = $200,000)

  • Plan for future growth (permanent means permanent)
additional tax rate considerations
Additional TaxRate Considerations
  • Compression
  • Consider uncollectible taxes
  • Potential growth of tax base (new construction)
  • Other - See your County Assessor
board action decision time
Board Action - Decision Time
  • District resolution to place measure on ballot
  • Develop Ballot Title
    • Follow Oregon Department of Revenue guidance to develop caption, title, and summary information.
    • Review other ballot measures for comparison
    • Make sure ballot title and summary provides for all anticipated needs (district technical and administrative staff, district operations, contract services or professional services, outreach, vehicles, land, buildings, conservation easements, cost-share programs, other)
election cost
Election Cost$
  • District is responsible (Pass or Fail)
    • Can use Tax Revenue if measure passes
  • Estimate cost of election (with county clerk)
  • Determine payment plan
    • From what source of funds?
    • Time frame
    • Terms
  • Negotiate with county (if desired) to:
    • Reduce or waive election costs
    • Agree to a structured repayment plan
more homework
More Homework…
  • Historical voter turnout
  • Potential for competition on the ballot
  • Review legal boundaries
  • District GIS map - provide to county
  • Address boundary changes early (if needed)
  • Oregon Department of Revenue - Certify new boundaries by March 31 of year to levy tax
almost there
Almost There…
  • Finalize ballot measure
  • Seek review from:
    • ODA
    • Oregon Department of Revenue
    • Secretary of State’s Office
  • Submit to County Clerk by filing deadline.
  • September 4, 2008 - Deadline for November 4, 2008 General Election
  • Develop information for Voters’ Pamphlet
let the campaigning begin or not
Let the CampaigningBegin…..or Not!
  • Know and follow rules and restrictions
    • Employees and campaigning
    • Use of public funds
    • Political Action Committees (PAC)
  • Identify partners and build alliances
  • Key community leaders
  • Voter’s Pamphlet
sources of assistance
Sources of Assistance
  • Oregon Department of Revenue
    • Trainings, website, individual consultation
  • County
    • Commissions, Assessor, Tax Collector, Clerk, others)
  • Other SWCDs
  • Oregon Department of Agriculture
  • Oregon Secretary of State’s Office
  • Special Districts Association of Oregon
  • Consultants
record keeping
Record Keeping
  • Gather facts and information
  • Set up files
  • Document your steps and actions
    • Record completed steps
    • Record unanswered (and answered) questions
    • Make calendar and timeline of tasks until election day
final thoughts
Final Thoughts
  • If the Measure passes
    • Learn and follow Local Budget Law
    • Seek assistance
    • Do good conservation work
  • If the Measure fails
    • Evaluate
    • Brainstorm potential strategies
    • Do good conservation work