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House Revenue Committee adopts rules, hears DOR briefing on county assessment funding and LRO overview of HR 1
Summary
The House Committee on Revenue adopted its rules without objection, then received a Department of Revenue briefing on the County Assessment Function Funding Assistance Program (CAPA) and Legislative Revenue Office presentations on HR 1’s personal and business tax provisions and their implications for Oregon.
The House Committee on Revenue adopted its committee rules without objection at the start of its Oct. 1 organizational meeting.
After adopting rules, the committee heard Grama Ekstrand, administrator of the property tax division at the Oregon Department of Revenue, describe the County Assessment Function Funding Assistance Program (CAPA). "CAPA stands for County Assessment Function Funding Assistance Program and it was established in 1989 through House Bill 2,338," Ekstrand said, explaining the program supports counties in maintaining accurate and uniform property tax assessments. Ekstrand said CAFA funding comes from a portion of interest on delinquent property taxes and a $9 recording-document fee, and that DOR administers the program and certifies county budgets that meet adequacy standards.
Ekstrand described the adequacy review process: counties submit applications with budgets, organizational charts, workload data and assessment-review documents; DOR compares staffing and workload using a best-practices staffing model and may certify budgets for quarterly CAFA distributions. She said DOR retains 10% of collected CAFA dollars to fund appraisal of industrial and centrally assessed property and distributes 90% proportionally to certified counties statewide. Ekstrand said the share of counties below the recommended staffing model has grown from 36% in 2006 to 67% today.
After the DOR briefing, staff from the Legislative Revenue Office briefed the committee on HR 1, the federal legislation that reworks several tax provisions. LRO staff said broad personal- and business-tax changes were incorporated into the recent revenue forecast and outlined how federal changes can affect Oregon either directly (through Oregon’s connection to the federal taxable-income definition) or indirectly (through changes to the federal tax subtraction).
The meeting closed after an LRO presentation on the state’s reserve funds and a reminder about the upcoming chief economist certification for the kicker estimate.
The committee adjourned.
