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For Units in 2005 - 2006
LEAGUE OF WOMEN VOTERS OF LANE COUNTY
METROPOLITAN GOVERNMENT
Everymember Material -- Part 1
MAY 2005
INTRODUCTION
At the Annual Meeting in
2004, members agreed to embark on a two-year restudy of our Metropolitan
Government position. Consensus was
first reached on this position in 1969.
That position states that basic services, such as fire and police
protection, sanitary sewers, and water should be provided after annexation to a
city. If that is not feasible, a
county service district is the next best alternative for providing essential
urban services. This year we are
studying the current situation; next year we will consider whether to keep our
position as it is or to modify it. This material should be retained as background for next
yearÕs discussion.
The Eugene/Springfield Metropolitan
Area General Plan (Metro Plan), adopted in 1982 and amended over the years,
agrees with our League position for the metro area, stating as a fundamental
principle, ÒThe Metropolitan Plan is based on the premise that Eugene and
Springfield, the two existing cities, are the logical providers of services
accommodating urban levels of development within the urban growth
boundary.Ó
Changes in OregonÕs
tax law with Ballot Measures #5 in 1990 and #50 in 1997 have drastically
limited the local property taxes available to fund city and county
services. With these
constitutional property tax limitations, local governments are in a bind to
provide the services that citizens have become accustomed to and are still
expecting. Hence, cities and
counties are considering allocating some services to existing districts or
newly formed districts in order to gain additional revenues to provide services
for their citizens. Recently,
however, because of the direct conflict with the Metro Plan, the Lane County
Local Government Boundary Commission rejected a plan by Springfield to
eliminate the expense of providing fire services by having a nearby fire
district annex the Springfield area and take over fire protection
responsibility. While the Metro Plan could be amended, it is an involved and
expensive process. Other Lane
County citiesÕ plans are less restrictive, and some cities have been able
to shift their fire services to nearby fire districts.
In response to similar
budget problems, Lane County is
pursuing the formation of a county public safety district. Implementation of the proposal would
require changes to the Metro Plan and approval by the voters.
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OPTIONS FOR SERVICE DELIVERY
Many types of governmental
entities may provide basic services in accordance with Oregon statutes. Sources of funding for such entities
include property taxes, other taxes, user fees, grants and support from other
units of government. The following
is an overview of some of the alternatives.
LOCAL
GOVERNMENTS LEVYING PROPERTY TAXES
According to the records of
the Lane County Assessment and Taxation Department, the following taxing
districts collected property taxes for the 2004-05 year (July 1, 2004 Ð
June 30, 2005). The districts are
categorized as general government or education districts due to the separately
applied limitations that will be discussed in a later section of this report. The list below does not include
districts such as the Lane Library District in Creswell that first obtained
authority to levy property taxes in the November 2004 election. They will appear on the November 2005
tax bills.
GENERAL GOVERNMENT
á Lane County
á 11 Cities
á 1
County Service District (Metropolitan Wastewater)
á 24 Fire Districts
á 9 Water Districts
á 2 Park and Recreation Districts
á 4 Miscellaneous Districts: Fern Ridge Library, Siuslaw Library, Western Lane Ambulance,
and Port of Siuslaw
á 5 Urban Renewal Districts
á 5 Special Assessments: Creswell Water, Dexter Sanitary, Fertile District
Improvement, Junction City Water Control, Noti Street Lighting.
EDUCATION DISTRICTS
á 20 K-12 Districts
á Lane Community College
á Lane Education Service District
á Linn-Benton-Lincoln Education Service District
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LOCAL DISTRICTS NOT
SUPPORTED BY PROPERTY TAXES
Some services are provided
in Lane County by governmental entities that do not levy property taxes. These include utilities such as the Eugene
Water and Electric Board and the Springfield Utility Board which provide water
and electricity. Their primary
source of revenue is a usage charge to customers.
The Lane Transit District
(LTD) is a special district that provides transit services throughout much of
Lane County, except for the area west of Veneta. The primary source of revenue for operations is a payroll
tax, which is paid by employers on payroll earned in the district. Although not currently supported by
property taxes, LTD may levy such taxes if approved by the voters of the
district.
INTERGOVERNMENTAL
AGREEMENTS
Units of local government,
including cities, counties, and special districts, may enter into
intergovernmental agreements with other local governments and with the State of
Oregon. Such agreements are
governed by Oregon Revised Statues (ORS), Chapter 190, and may address any
service that the local government could deliver by itself. The agreement may provide for the
performance of any function or activity by a consolidated department, a sharing
of administrative officers, joint acquisition of facilities or equipment,
performance by one of the parties to the agreement for the other, the creation
of an intergovernmental entity, or any combination of these methods.
An example of an
intergovernmental agreement is the arrangement whereby the City of Springfield
contracts to provide fire protection services for Willakenzie Rural Fire
Protection District. Examples of
intergovernmental entities are the Metropolitan Wastewater Management
Commission, which is described below, and the Lane Regional Air Pollution
Authority.
ONE MODEL OF REGIONAL
INTERGOVERNMENTAL COOPERATION
Sanitary sewer services in
the Eugene/Springfield metropolitan area have been delivered for many years by
means of a relationship between an intergovernmental agency and a county
service district.
The Metropolitan Wastewater
Management Commission (MWMC) consists of representatives from Lane County and
the Cities of Eugene and Springfield.
The MWMC was formed by an intergovernmental agreement in 1977 between
the two cities and the county. The
agreement provided that the MWMC would finance and operate regional sewage
facilities (i.e., the regional treatment plant and wastewater lines 24 inches
and larger). However, the MWMC is not an operating entity with its own employees: by agreement Eugene operates the wastewater facilities, and Springfield performs
administrative functions.
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The county service district,
the Lane County Metropolitan Wastewater Service District (MWSD), was formed in
1978 primarily to issue bonds to provide funding for construction
of the regional sewer facilities. As a county service district, the governing
body must be the Lane County Board of Commissioners. A property tax was levied to cover the debt service on the
bonds, which have been paid in full.
The activity of the district is limited at this time.
The MWMC has recently developed
a facilities plan that proposes improvements to the regional treatment
facilities to address capacity constraints and ensure compliance with state and
federal requirements. Funding is
to include user fees and system development charges as well as the issuance of
revenue bonds.
URBAN SERVICE DELIVERY
OUTSIDE LANE COUNTY
In many parts of Oregon,
including areas that are densely urbanized, fire protection services are
provided by fire districts rather than by cities. One of the largest such districts is the Tualatin Valley
Fire and Rescue (TVFR). This district
was formed in 1972 with the merger of three existing fire districts in
Washington County. It now covers
210 square miles and includes the cities of Beaverton, Durham, King City,
Sherwood, Tigard, West Linn, and Wilsonville, in addition to unincorporated
areas in Clackamas, Multnomah, and Washington Counties. The population served by TVFR is over
400,000.
Another approach to the
delivery of urban services is exhibited by Metro, which is the regional
government serving Clackamas, Multnomah, and Washington Counties and 25 cities
within those counties. Metro is a
metropolitan service district, a type of district created by the Oregon
Legislature in 1977. Oregon
Statutes currently permit the formation of such a district only in the
tri-county area.
Metro is governed by a
council president, elected region-wide, and six councilors elected by
district. Metro also has an
auditor who is elected region-wide.
MetroÕs primary
responsibility is regional land use planning, it also carries out other regional duties:
á operation of the solid waste disposal system
á operation of the Oregon Zoo and the Oregon Convention
Center
á operation of other trade and spectator buildings
á acquisition and management of a system of parks and
open spaces
á planning and response coordination for natural
disasters
á development and marketing of data.
MetroÕs charter also
permits it to address other issues of Òmetropolitan concernÓ and to
work with cities and counties to develop common solutions to problems that are
difficult to address at the local level because they cross local jurisdiction
boundaries. Metro has the authority to seek voter approval for property taxes,
sales taxes, or income taxes. Its
only
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property tax levy for
operations is dedicated to the Oregon Zoo. Voters also have approved limited-duration capital levies
for specific projects.
CONSIDERATIONS OF SPECIAL DISTRICTS
FINANCIAL ISSUES
Local governments and
citizens in Oregon are focusing on the creation and expansion of special
districts as a way to generate additional revenues for existing or enhanced
services. Informed discussion of
this issue requires an understanding of the complexities of Oregon property tax
laws and their fiscal impacts. An
explanation of the tax system follows.
Detailed analyses of sample tax bills for residents of Eugene,
Springfield, and Cottage Grove are found in the Appendix.
MEASURE 5 AND MEASURE 50
In 1990 the voters of Oregon
approved Measure 5. This
initiative established a constitutional limit on the total tax rate that can be
levied on a property: $5 per
$1,000 of a propertyÕs real market value for education and $10 per $1,000
for general government. These
limits do not apply to bonded indebtedness.
In 1997 Oregon voters
approved Measure 50. This measure
set the assessed value of property for tax purposes at 10% less than the July
1, 1995, value and limited future increases. The assessed value can rise a maximum of 3% per year. Currently in Eugene most residential
real market values exceed the assessed value. However, for commercial and industrial property, the values
are about the same. If the real
market value falls below the assessed value, the lower of the two is used to
calculate a propertyÕs tax.
TYPES OF PROPERTY TAXES
Four types of property tax
are available: permanent rate
limit taxes, local option taxes, bonded debt taxes, and other qualified
obligations.
As stated above, bonded debt
taxes are not subject to Measure 5 limits and generally do not have an impact
on the discussion of what type of entity should provide service. Only a few jurisdictions are able to
impose taxes for other qualified obligations, so this type will not be
described in this material.
Most taxing jurisdictions
(such as cities, counties, special districts, school districts) have a
permanent tax rate expressed in dollars per thousand, which is levied against
the assessed value of property, in order to generate revenue for general
operating purposes. No
action of the taxing jurisdiction can increase this rate. Permanent tax rates were either
computed by the Oregon
Department of Revenue for jurisdictions existing prior to the 1997-98 tax year;
or were established by formula for merged, divided, or consolidated
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jurisdictions; or are
voter-approved for jurisdictions formed in or after the 1997-98 tax year. Only new local governments or local
governments that have never levied a property tax before can seek voter
approval of a permanent tax rate.
Because Lane County used to receive so much federal timber money, it had
a very low property tax rate. This
converted to a very low permanent rate, one of the lowest county rates in
Oregon.
Local option taxes may be
imposed in addition to the taxes generated by a local governmentÕs
permanent tax rate only if approved by the voters. Local option taxes used for general operations may be
imposed for up to five years, while those used for capital projects may be
imposed for up to ten years. A
local option levy is approved for a specific dollar amount. A tax rate stated in dollars per
thousand of assessed value must be computed by dividing the approved amount by
the total assessed value of property within the local governmentÕs
boundaries. Eugene has two local
option levies (for the library and for youth programs) which had a combined
rate of $1.47 per thousand for the 2003-04 year.
COMPRESSION AND ITS
EFFECTS
Measure 5 limits are applied
on an individual property (tax lot) basis and are affected by the relationship
between assessed value and real market value for that property. A property is said to be in compression
if the property tax cap as calculated on the real market value is exceeded by the total levied by all the
overlapping jurisdictions. (The
amount levied is calculated by applying the approved tax rates to the assessed
value). Determining if a property is in compression is complicated
because Measure 5 limits apply to real market value rather than assessed
value. If the real market value of
the property is sufficiently higher than the assessed value, rates higher than
$5 per thousand for education and $10 per thousand can be applied to the
assessed value without compression occurring. An example of how the compression calculation is performed
is found in the Appendix in the analysis of the sample bill for a City of
Eugene residential property.
To reduce the tax to the
amount of the cap, the amounts to be collected for local option levies
(temporary levies lasting no more than five years) are proportionally reduced
first. If necessary, taxes
generated by permanent rates are reduced proportionally once local option levy
collections have been reduced to zero.
NEW DISTRICT IMPLICATIONS
When a new district is
created, like the Lane Library District in Creswell that was approved in the
November 2004 election, the voters may approve a permanent tax rate to fund
operations. This will probably
increase the total tax rate levied on the properties within the new
district. If the cumulative total
bumps some or all of the property affected into compression, taxes on all local
option levies may be reduced. All
districts serving that property may potentially receive less money because of
the new district. Measures 5 and
50 have created a property tax ceiling for government operating costs.
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CHANGES TO EXISTING
DISTRICTS
The boundaries of an
existing district may be adjusted by annexation of additional territory, by
withdrawal of territory, by transfer of territory, and by merger or
consolidation with another district.
Annexations, mergers, and consolidations have the potential to increase
the total property tax revenue collected within the revised district
boundaries.
An annexation occurs when
one district extends its boundaries outside its previous service area. This can include extending services
over the entire boundary of another district if both districts are not formed
under the same statutory authority.
For example, a rural fire protection district can annex the entire
territory of a city.
When a district annexes new
territory, its permanent tax rate is extended over the new territory. If no territory is withdrawn from any
district as part of the annexation, then the permanent rates of all districts
stay the same. For example, in the
situation of a fire district annexing the territory of a city, the fire
districtÕs permanent tax rate would be extended to properties in the city,
and the fire district would provide fire protection to the expanded area. However, the annexed territory would
still be in the city, would
continue to receive city services other than fire protection, and would
still be subject to the same city taxes as before the annexation. The city is not required to reduce its
permanent tax rate because it no longer provides fire protection. Thus all the territory in the city is
now subject to the permanent tax rate of the fire district as well as the
permanent tax rate of the city.
This increases property tax revenue and may result in compression, which
would affect not only the city and the fire district but also overlapping
jurisdictions such as the county and other special districts.
GOVERNANCE ISSUES
Special districts have
either a single purpose or multiple purposes; that is, they are established to
deliver one type of service or two or more unrelated services. Their governance is defined by Oregon
enabling statutes that permit the formation of a district as a municipal
corporation and a separate subdivision of the State. A district is subject to the provisions of its
principal act (law) that describes the districtÕs powers, limitations,
and the type of service or services it may deliver. It is also subject to the general requirements for special
districts in Oregon Revised Statutes (ORS) 198 and applicable administrative
rules. In addition, within Lane
County, districts must follow ORS 199 which provides for a local government
boundary commission. A district is
typically permitted to fund its operations and services by levying property
taxes if approved by voters.
SINGLE PURPOSE DISTRICTS have
one primary purpose but may engage in related activities necessary to support
that purpose. For example, a rural
fire protection district may engage in such related purposes as ambulance
service, fire prevention education, and search and rescue if authorized by the
principal act. A district is
governed by an elected or appointed board of directors and generally has
municipal powers. Examples of
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single purpose districts are library, park and recreation,
health, and communication districts.
MULTIPLE PURPOSE DISTRICTS
are established under ORS 198.
Outside the Portland metropolitan area, the only type of district that
may provide a wide range of unrelated services is a county service
district. A County Service District (CSD)
can provide up to 20 services, including sewage collection, public parks and recreation,
law enforcement, parking services, library, emergency communications, fire,
road, and emergency medical services.
When a CSD is formed, it must define the specific services it will provide.
However, services of a CSD may be modified to add services not originally
identified, subject to Boundary Commission approval. The county commissioners are the governing board of a CSD.
A CSD is allowed to finance
construction, operation, and maintenance of service facilities through a
variety of methods, some unique to this type of district. A CSD may charge fees, levy taxes with
voter approval, and issue general obligation and revenue bonds. It is important to consider all
services that may be desired through a single CSD and set the districtÕs
permanent maximum tax rate at a level that will produce adequate revenue for
those services. Once passed by the
voters the rate cannot be changed even if additional services are later
authorized and delivered.
LIMITATIONS ON GOVERNANCE
VOTER APPROVAL of permanent
tax levies is required by almost all special districts. These levies may be subject to
compression triggered by Measures 5 and 50. Some districts may charge fees, make assessments on property,
and issue bonds. A port district
and a CSD have the widest ability to find revenue outside the tax base.
BOUNDARY COMMISSION
JURISDICTION covers most special service districts in Lane County. The Governor
appoints commission members. Through
an intergovernmental agreement, the Lane Council of Governments provides
operating services and staff to the Commission. The Boundary Commission is
designated to assess community services, priorities, and type and level of
services that residents need and desire.
Commission policies encourage efficient service delivery by a single
governmental agency providing multiple services rather than by several separate
agencies although the law does not prohibit special districts. In the Eugene-Springfield area, the
Metro Plan is the applicable comprehensive land use plan with adopted plan
policies that establish the roles of special districts in the metropolitan
area. The Boundary Commission is
required to make its decisions consistent with applicable comprehensive plans. The Metro Plan views such
districts as interim solutions for provision of services prior to urban
transition by annexation. Approval
by the Boundary Commission of new districts or district boundary changes may
require amendments to the Metro Plan. The comprehensive plans of other
communities in Lane County are less restrictive in their approach to special
districts.
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SINGLE PURPOSE VS MULTIPLE
PURPOSE SPECIAL DISTRICTS. An
obvious advantage of single purpose districts is that they can concentrate
resources toward a
single purpose. Their board can be held directly
accountable for that purpose. Is
the garbage being collected? Is
the fire district protecting my home?
A disadvantage of the
single purpose district is
that the taxpayer can face too many overlapping, duplicating services. Where is the governance and
responsibility when one deals with many elected boards?
A range of services provided
by a single authority as in the multiple purpose district may be more
efficient. County Commissioners
may be more accountable than fragmented service districts. The multiple purpose district, however,
may have more difficulty projecting revenue and expenses than a single purpose
district.
IMPACT ON GENERAL PURPOSE
GOVERNMENTS AND CITIZENS
Before Ballot Measure #5,
general purpose governments usually preferred to provide services themselves
rather than develop special service districts. A city or county may set funding priorities through its
budget process. A special district
has its own taxing authority and may ignore city or county fiscal
planning. For example, a few years
ago the City of Springfield was considering whether to curtail fire protection
service because of financial pressure while voters in the city were approving a
Willamalane Park and Recreation District bond levy to build a new swimming pool. The resulting swimming pool is much
enjoyed by the community. The City
of Eugene has more expansive fire facilities but hasnÕt built an indoor
swimming pool for a long time. In
2004, the City of Springfield had a tax rate of $6.15 per thousand and Willamalane
$2.33 for a total of $8.48. At the
same time EugeneÕs rate was $8.82 and included park funds. The figures include levies for bonded
debt repayment.
The current property tax limitations tempt cities to
transfer some services to special districts to lower their costs and retain the
same taxing authority. In Oregon
fire protection is commonly provided by districts rather than cities. In Lane County, because of the Metro
Plan restrictions, Springfield was not permitted to transfer its fire service. Junction City, Cottage Grove, and
Creswell have transferred fire service to existing fire districts. These districts have expanded
their boundaries to include properties within city limits. Citizens then pay a separate fire
district tax and may continue paying the same city tax rate for a higher total
tax bill. A city is not required
to adjust its rate to reflect lower costs. Thus annexing a service to a special district may be a means
of generating additional tax revenue with an associated higher financial impact
on taxpayers.
WHATÕS
AHEAD
As the League continues the
two-year review of its Metropolitan Government position, it is likely that
public bodies and citizens in Lane County will be considering many of the same
questions as they evaluate proposals for delivery of basic services. What is the appropriate level of
government-provided services? What
needed services are not now
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provided? What government agency should provide
specific services? How are
existing and expanded services to be financed? What is the impact of property tax limitations?
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BIBLIOGRAPHY
INTERVIEWS
Jim Gangle, Assessor, Lane
County
Steve Gordon, Planner, Lane
Council of Governments
Jim Johnson, former City
Manager, City of Eugene
Cynthia Pappas, Assistant
City Manager, City of Springfield
Paula Taylor, Staff, Lane
County Local Government Boundary Commission
Teresa Wilson, County
Counsel, Lane County
RESOURCES
Eugene/Springfield
Metropolitan Area General Plan.
1987 Update
Lane County Service
Stabilization Task Force. Report
to the Lane County Board
of Commissioners.
November, 2004
Lane Transit District. 2003-2004 Comprehensive Annual
Financial Report
Metro. Information posted on its website: www.metro-region.org
Metropolitan Wastewater
Management Commission. Water
Pollution Control
Improvements in Your Community. 2005
Oregon Department of
Revenue. Boundary Change
Information. (publication
150-504-420).
Revised June, 1999
Oregon Department of
Revenue. Local Budgeting Manual
(publication
150-504-420).
Revised February, 2002
Oregon Revised
Statutes. Chapters 190, 198, 199
A Review of Special
Districts as a Means to Deliver Urban Services in the
Eugene/Springfield Metropolitan Area. Prepared for City of Eugene, May, 2003
***************************************
DISCUSSION QUESTIONS
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A EUGENE
RESIDENTIAL PROPERTY SAMPLE FOR TAX YEAR 2004
Measure 5
Real Market Value (M5RMV): $149,951
Assessed
Value Regular (AVR): $117,263
State law
sets a maximum tax for education at $5 per $1000 M5RMV and $10 per $1000 M5RMV
for general government. These limits do not apply to bonds.
5 x 149,951 = $ 750
10 x
149,951 = $1,500
In Eugene,
there are four education property taxes, which are multiplied times the AVR to
calculate the property tax. All tax rates are in dollars per thousand.
Eugene
School District Local Option Levy 1.4669
x 117,263 = $172
Eugene
School District
4.6434
x 117,263 = $544
Lane
Education Service District
0.2192
x 117,263 = $ 26
Lane
Community College
0.6078 x 117,263 = $ 71
Total
6.9373
x 117,263 = $813
Note that
the total calculated at $813 exceeds the total of $750 allowed on this
property. This property is in compression. The $63 in excess charges is
subtracted from the Local Option Levy to bring the total education tax for this
property down to $750.
In Eugene
there are six general government property taxes, which are multiplied times the
AVR to calculate the property tax. All tax rates are in dollars per thousand.
Library
& Youth Local Option Levies
1.4154 x 117,263 = $166
City of
Eugene
6.8775 x 117,263 = $806
Lane County
1.2531 x 117,263 = $147
Eugene
Special Levy
0.2229 x 117,263 = $
26
Urban
Renewal Downtown
0.2384 x 117,263 = $
28
Urban
Renewal Riverfront
0.0559 x 117,263 = $ 7
Total
10.0632x
117,263 = $1180
Note that
the total calculated at $1,180 is less than the total of $1,500 allowed on this
property. Therefore the total calculated for general government services will
be charged.
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A
COTTAGE GROVE RESIDENTIAL PROPERTY SAMPLE FOR TAX YEAR 2004
Measure 5
Real Market Value (M5RMV): $119,413
Assessed
Value Regular (AVR): $ 99,967
State law
sets a maximum tax for education at $5 per $1000 M5RMV and $10 per $1000 M5RMV
for general government. These limits do not apply to bonds.
5 x 119413 = $ 597
10 x 119413 = $1,194
In Cottage Grove, there are three education property taxes, which are multiplied times the AVR to calculate the property tax. All tax rates are in dollars per thousand.
South Lane
School District 4.7532 x 99,967 = $475
Lane
Education Service District 0.2232
x 99,967 = $ 22
Lane
Community College 0.6191 x 99,967 = $ 62
Total
5.5955
x 99,967 = $559
Note that
the total calculated at $559 is less than the total of $597 allowed on this
property. Therefore the total calculated for education services will be
charged.
In Cottage Grove, there are three general government property taxes, which are multiplied times the AVR to calculate the property tax. All tax rates are in dollars per thousand.
City of
Cottage Grove
6.4687
x 99,967 = $647
Lane County
1.2764 x 99,967 = $128
South Lane
County Fire & Rescue 1.0335
x 99,967 = $103
Total
8.7786
x 99,967 = $878
Note that
the total calculated at $878 is less than the total of $1,194 allowed on this
property. Therefore the total calculated for general government services will
be charged.
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A
SPRINGFIELD RESIDENTIAL PROPERTY SAMPLE FOR TAX YEAR 2004
Measure 5
Real Market Value (M5RMV): $129,008
Assessed
Value Regular (AVR): $ 97,959
State law
sets a maximum tax for education at $5 per $1000 M5RMV and $10 per $1000 M5RMV
for general government. These limits do not apply to bonds.
5 x 129,008 = $ 645
10 x 129,008 = $1,290
In Springfield, there are three education property taxes, which are multiplied times the AVR to calculate the property tax. All tax rates are in dollars per thousand.
Springfield
School District
4.6412
x 97,959 = $455
Lane
Education Service District 0.2232
x 97,959 = $ 22
Lane
Community College
0.6191
x 97,959 = $ 61
Total
5.4835
x 97,959 = $537
Note that
the total calculated at $537 is less than the total of $645 allowed on this
property. Therefore the total calculated for education services will be
charged.
In Springfield there are five general government property taxes, which are multiplied times the AVR to calculate the property tax. All tax rates are in dollars per thousand.
Local Option Levy 1.0200 x 97,959 = $100
City of
Springfield
4.7403
x 97,959 = $464
Willamalane
Park & Rec GapBond 0.0180
x 97,959 = $ 2
Willamalane
Park & Rec District
1.9732
x 97,959 = $193
Lane County
1.2764
x 97,959 = $125
Total
9.0279
x 97,959 = $884
Note that
the total calculated at $884 is less than the total of $1,290 allowed on this
property. Therefore the total calculated for general government services will
be charged.
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COMMITTEE MEMBERS: Merle Bottge, Janet Calvert, Kappy
Eaton, Diana Grandberry, Mary Ann Holser, Pat McDaniels, Eleanor Mulder, Emily
Schue, Pat Hocken, Chair.