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Wasco County assessor warns of large utility and industrial tax appeals, urges reserve set-asides
Summary
Wasco County Assessor Jill Amery told commissioners that appeals by utilities and industrial firms are increasing and recommended setting aside funds to cover potential refunds, citing notices to Charter, Lumen, PacifiCorp and a large industrial settlement totaling about $750,000.
Wasco County Assessor and Tax Collector Jill Amery told the Board of Commissioners on Feb. 4 that the county is seeing renewed, large-scale property tax appeals from centrally assessed utility and industrial companies and recommended reserving funds so local taxing districts can be protected if refunds are ordered.
“Following a new appraisal and negotiations, a settlement was reached in Magistrate Court that resulted in a refund of approximately $750,000 for the cumulative five-year period,” Amery said in materials provided to the board and summarized for commissioners. She also referenced formal notices placing potential refund credits for Charter Communications ($138,560 reported in the notice), Lumen Technologies ($140,000 prorated) and PacificCorp ($100,000 prorated across multiple years) while an Avangrid appeal could require a refund credit in excess of $1.7 million.
Amery told commissioners that valuation differences often reflect the lack of a secondary market for specialized industrial equipment: appraised operational utility can diverge from market value if equipment cannot be readily resold, producing sharp reductions in assessed values and triggering appeals.
Commissioners asked procedural questions about who provides valuations; Amery said the Oregon Department of Revenue conducts periodic site visits and appraisals, but companies are responsible for self-reporting material changes between cycles, which helps the Department and county keep assessments up to date.
The county has established a separate trust investment for potential refund credits, which preserves interest earned on funds until appeals are resolved, Amery said. She recommended continued use of that mechanism to avoid drawing down the General Fund and to protect taxing districts, including schools and cities, from sudden revenue shocks.
No formal vote was required beyond receiving the update, but the memo and the formal ‘Notice of Potential Refund Credit’ letters were entered into the record and will inform budget and reserve planning as appeals proceed.
