John Solis, Crook County assessor, briefed commissioners on Dec. 19 about the assessor office’s core services: determining real market and assessed values for all property, maintaining assessment records, certifying the county’s property tax roll, and submitting required reports to the Oregon Department of Revenue.

Solis said the office maintains an inventory of about 19,000 accounts, divides the county into six maintenance areas and multiple neighborhood value areas for appraisal purposes, and processes veteran and senior exemptions and special assessments. He cited ORS provisions that govern appraisal duties and said required activities include annual sales verification and submitting an annual appraisal plan to the Department of Revenue.

On fiscal pressures, Solis described continuing-education and technology costs and a steady decline in CAFA grant coverage for assessment budgets: he said CAFA covered about 32% in 2002, roughly 20% in 2012 and about 10.5% currently. He noted assessment-related fees have not been adjusted in approximately 25 years and the office is exploring modest fee increases and legislative options through the state assessor organization.

Solis emphasized the assessor’s role in certifying values (the office does not collect taxes) and explained that timely, accurate certification ensures revenue distribution to taxing districts. He noted several nonmandated services the office provides to taxing districts and agencies (tax estimates, boundary information) and said those requests can be time consuming.

Board members asked clarifying questions about taxing districts and rate-setting; Solis and others explained that many districts set their own permanent rates and that changes typically require voter approval. The board offered no formal action; Solis’ materials will be refined and returned with other core-service reviews in January.