County finance and tax staff reviewed the tax-rate calculation worksheet and discussed delinquent-tax collections during a public budget workshop. Staff noted an increase in property-value protests and recommended conservative estimates for delinquent revenue after unusually strong tax-sale proceeds this year.

Dan, a county staff member who presented the tax materials, said the county's no-new-revenue tax rate is 0.3046 and the voter-approval tax rate is 0.3336; staying at or below the voter-approval rate avoids seeking voter approval for a higher rate. Dan told commissioners the certified taxable value forms the base for the rate calculation and that a portion of value remains under protest.

Dan said he had spoken with Chief Fraser, who reported roughly 300 more protests this year than last. Staff noted a larger-than-normal amount of taxable value remaining under protest; one speaker cited a figure of $52,000,000 shown on the certification report. Dan explained that many hearings on the September docket were rescheduled from earlier dates, which contributed to the larger-than-usual protested value appearing in certification materials.

Commissioners and staff also reviewed delinquent-tax collections. The county had budgeted $115,000 for delinquent-tax receipts for the year but received approximately $189,000 this year, in part because several tax-sale proceedings produced proceeds. Staff recommended budgeting more conservatively going forward and suggested using $125,000 as a prudent estimate for next year rather than assuming the larger one-time receipts would recur.

Staff said they would consult with the delinquent-tax attorney and provide additional numbers on current collections, penalties and the likely collectible share going forward. No formal change to the proposed tax rate was recorded in the transcript.

Dan and staff requested follow-up analysis on delinquent-sales projections and collection rates to inform the final budget.