Polk County commissioners approve annual CAPA grant resolution as state funding remains low

The Polk County Board of Commissioners on April 29 unanimously approved Resolution 25-08 to submit the county's annual application for the County Assessment Function Funding Assessment Program, commonly called CAPA.

The resolution and accompanying memo, presented to the board by Caitlin D'Agassini, finance director for Polk County, direct staff to continue the county's CAPA grant process and document how grant dollars are applied to assessor and tax-collection functions. "CAPA stands for the County Assessment Function Funding Assessment Program," Valerie, a Polk County staff member, told the board while explaining the program's purpose and history.

County staff and speakers told commissioners that CAPA funding has dropped sharply from earlier levels and that local offices now cover a larger share of assessment and tax-collection costs. Valerie said CAPA was created in 1989 and that the program originally drew from recording fees and a share of delinquent interest; counties were once funded at roughly 30% to 35% of assessment-and-taxation costs. She said Polk County's CAPA funding peaked near 48% around 2003, was about 28% in 2015, and is "about 11%" this year.

Staff outlined reasons for the decline: (1) volatility in recording-fee revenue tied to the real estate market and interest rates; (2) a long-term drop in delinquent tax interest as collection rates have improved (from about 92% historically to around 98.5% presently); and (3) the absence of a state General Fund contribution since roughly 2009. Valerie said the county and statewide assessor/tax-collector groups are lobbying for legislative change.

County staff described the components of a proposed funding redesign contained in a bill the coalition is supporting, identified in the meeting as House Bill 3,518. According to staff, the proposal would combine three revenue sources: higher deed/recording fees adjusted for cost-of-living; a 0.3% share of overall tax collections; and a renewed, partial contribution from the state General Fund. "Our bill actually has that built in, an adjustment for cost of living," Valerie said during her explanation.

Commissioners and staff framed the change as an effort to create a more stable, predictable funding stream for assessor and tax-collector offices. A county official noted that the decrease in CAPA support places more burden on local property taxpayers because counties are required to deliver state-mandated functions even as state support has waned.

Commissioner Jared moved to approve Resolution 25-08 and proceed with the CAPA grant application; a second was given and the motion passed unanimously. The transcript records the outcome as "pass unanimously," but individual roll-call votes were not named in the record provided.

The board did not take additional formal actions tied to the legislation itself during the meeting; staff said they and their lobbyist are continuing outreach to gain support and address potential opposition. The discussion included historical funding figures and mechanics of the proposed revenue mix but did not set any new county-wide fees or change existing local tax rates during the meeting.

Officials said they would continue to monitor House Bill 3,518 and related advocacy work; the resolution authorizes the county to proceed with the CAPA grant paperwork and formalizes the board's support for that annual application process.