Sunday, February 25, 2018

Operating Systems, Application Programs and Feedback Loops

Just off the top of my head thinking about what law is and what law does.  Like everything it is fundamentally about what a conceptual or real thing is all about:  It is all about two things.  What a thing is and what a thing does.  It is object oriented.

My definition: Law is a top down design for bottom application.  Bottom application is implementation and  enforcement of the intent of law and its definition of its terms.  The law works to control regulate either positive or negative objectives.
https://en.wikipedia.org/wiki/Law

There is a bottom up assembly in the making of law.  It is the formulation of law by those to whom the law will apply in choices of self governance.  Some sort of social structure in which this formulation takes place.  Once basic structure for making law is established like an operating system then application programs are designed to create laws.  These application systems in operation produce feedback for (either or both) modification of the application program and operating system.

In the Information Age more people are learning the structural framework of Operating System and Application Program and applying it as a metaphor model for an increasingly wide range of conceptual systems.

This is the way I see it:  Law design structure framework is an Operating System and a multitude collection of Application Programs.  What law is and what law does.

There is an ambiguity conundrum in the structure of law.  It is designed to be precise but where precision fails it must be subject to judgment in application.  That is the problem.

Who and how should the law be judged?

It is a feedback design loop that judges the law itself as well as its application.  When must the Operating system be updated?  When must application programs be changed?

The whole "Law" thing viewed as a Problem Domain is in the bigger picture a Problem Domain of a Social Operating System and its Application Programs.  Putting it in that frame subjects it to analysis in the terms of precise definitions and meanings that domain.  For example: Private and Public.  Public being Open Source and Private being --well--- being Private and Proprietary in some degree of Ownership.  Stakeholder is a concept of the Information Age that relates to "Ownership" concepts of Public and Private.  The Public has a "Stake" in the Private sector Operating Systems and Application Programs.  That is an interesting point of view, point of entry to the Private Domain.  One that the Private Domain has its own view regarding their prerogative's.  A private view that they own and are a stakeholder in the Public Sector Operating System and Application Programs.

Who "Owns" What?  What rights to what property that is real or conceptual or has a real/conceptual binding in terms of definition that ranges from absolute to whatever can be "proved" to the extent of "fact".  To the extent of whatever "proof" or "fact is defined to be and mean?

Interesting thoughts on a Sunday Morning.  A time every week to think about such bigger things.

The bottom line of these thoughts is:  The Law system has a fundamental "Feedback Control Loop" failure.  A failure of implementation at the point of application that does not result in modification of the Application```

Feedback Loop to modify system function operation has both bug and a feature aspects depending on what entity benefits from either aspect.

As a bug Feedback Loop performs serves to identify and correct macro system rule design for the overall improvement of systemic operation to accomplish the benefit of system objectives.  Or, below Operating system level modify Application Programs to introduce exceptions to a rule within the domain of the Application Program to benefit Application Program purpose and objective.

Failure of the Feedback Loop to function for Operating System and/or Application Program design intent is a feature to entities that do not want change because it is not in their self interest.  What is a feature to that entity is a bug to a mority.  If the majority stakeholders in a system do not want a change in the Operating System because it is not to their benefit then it is a good thing....(unless they elect Trump but that is another matter related to deceit).

https://en.wikipedia.org/wiki/OODA_loop

When established methods to modify Operating Systems and Application Programs do not work for the benefit of user groups there are options!  Social Media is a weaponized tool.

https://www.huffingtonpost.com/entry/opinion-biggers-student-walkouts_us_5a942e1ae4b02cb368c4382e

An email I wrote yesterday:

I am a retired resident living in Bend.  A year ago I happened to be looking at some residential zoned property within the city of Bend and discovered it had a tax liability warning.  The warning was related to it being “Designated Forestland”   Mysterious because it was in the city, although near the city limits.  I have been searching for answers to this mystery since then.   It has lead me ever higher and broader in scope as what I discovered drew a bigger picture encompassing ORS, OAR, various Management Plans, the Dept of Forestry and Dept of Revenue.  The picture is now very big and looking at it I found your view at http://www.hfore.com/files/11987_02_Housing_-_UGB.pdf.  

All I intended to do was to stick a finger in the dike to stop a leak at a very local level.  Penetration to solve the problem went a whole lot farther into the problem domain than I ever anticipated!  Planning is forward looking top down analysis.  Feedback is bottom up reality that closes the loop to modify initial planning.  When initial planning is ensconced in law the feedback loop is severely restrictive.  

This is my most recent futile effort to close the loop between the very bottom where the rubber meets the road and the top where the plan was made to steer the intent: An email to Representative Buehler, Bend describing the problem and asking for some legislative action:
No answer yet…of course.  I am simply a citizen, not a deep pocket special interest group that writes legislation for him.  The only way action will happen is in the court of public opinion.  Unfortunate for the democratic process.

Bend is one of the fastest growing towns in the country.  It has the potential to generate the greatest amount of feedback necessary to close the loop and correct deficiencies or unintended consequences in state rules and regulations.  It is also in a county that seems to have the most open property tax information available to the public including its property data base files in downloadable spread sheet format.  The problems are extremely discoverable and stick out as sore thumb anomalies crying for attention but nobody is looking for them.  In fact, many would prefer to look the other way for political/social reasons that are not to the benefit of the common good.

Thanks for your excellent analysis contributing to my understanding of a very complex situation that demands analysis and correction.  If you or your students want to hunt in a target rich environment to discover things that don’t work or have unintended consequences then I invite an expedition to Bend.  One of the major areas that I think needs attention is the legacy of land use and taxation of forestland in Oregon, especially the east side where mills like the one converted to a shopping mall in Bend no longer exist but forestland owned by land speculators within the UGB (as well as at the border) is assessed at $77.07 per acre as expressed in my email to Rep. Buehler.

Tuesday, February 20, 2018

Firs Holdings

http://dial.deschutes.org/results/general?value=firs+holdings&x=0&y=0&m=0
     http://dial.deschutes.org/Real/Index/144545   624 acres
     http://dial.deschutes.org/Real/Index/144547   316 acres
     http://dial.deschutes.org/Real/Index/144548   313 acres
     http://dial.deschutes.org/Real/Index/144549   640 acres
     http://dial.deschutes.org/Real/Index/144550   640 acres
     http://dial.deschutes.org/Real/Index/144556   312 acres
     http://dial.deschutes.org/Real/Index/144557   620 acres
     http://dial.deschutes.org/Real/Index/260089   323 acres
                                                                           3,788 acres
R. F. Wilson Trust: http://dial.deschutes.org/Real/Index/113067
Map View: http://dial.deschutes.org/Real/InteractiveMap/113067 

Firs Holdings, Lyons OR
     https://opencorpdata.com/us-or/88757092
     45098 Hwy 226, Lyons 

Freund Property - Sisters, Deschutes County

http://dial.deschutes.org/Real/Index/271120

Interactive Map:
http://dial.deschutes.org/Real/Index/271120

305 Acres tax: $872.38

Several Accounts:
http://dial.deschutes.org/results/taxlot?value=1409170000300&map=true
Related Accounts: http://dial.deschutes.org/Real/RelatedAccounts/265853
      http://dial.deschutes.org/Real/Index/265272
          16 acres Designated Forestland  Tax: $637.82
           No Structures
      http://dial.deschutes.org/Real/Index/187686  United States Cellular
           1 acre commercial tower site  RMV $122,970.   Assessed: $83,970   Tax $1001.
           No Structures
      http://dial.deschutes.org/Real/Index/240222  Freund/Spencer Investment Group LLC Addison TX
            http://listings.findthecompany.com/l/27414500/Freund-Spencer-Investment-Group-L-L-C
            Telephone 541-389-0070 
           1 acre commercial tower site.  RMV $223,330.  Assessed: $85,700.  Tax $1,021.
           No Structures
      http://dial.deschutes.org/Real/Index/265853  New Cingular Wireless PCS LLC, Atlanta
            0 acre commercial tower site  RMV $316,710   Assessed: $192,120  Tax $2,290.
            No Structures

Telephone 541-389-0070:  https://www.google.com/search?q=541-389-0070&ie=utf-8&oe=utf-8&aq=t&rls=org.mozilla:en-US:unofficial
       http://www.buzzfile.com/business/Empire-Construction-and-Development-LLC-541-389-0070
       https://www.manta.com/c/mhhtxtp/norton-ranch-homes-llc
       https://www.manta.com/c/mhhtxtq/spencer-bros-llc
       https://www.mylife.com/kevin-spencer/stoneman101

Freund Spenser
https://opencorpdata.com/us-or/55490388

Other Freund Spenser properties:
http://dial.deschutes.org/results/general?value=FREUND+SPENCER+&x=0&y=0&m=0

Business at the same address: 63026 NE Lower Meadow Dr. #200
http://us-companies.info/search/address/63026_ne_lower_meadow_dr_200_bend_or_97701

Adjoining property owned by Linda Spencer:
http://dial.deschutes.org/Real/Index/265271
243 acres Designated Forestland

 
      

Saturday, February 10, 2018

Benefits For Me But Not For Thee: HB 4029 Recreation Bridge Bend Southern UGB Across Deschutes River

Benefits for me but not for thee.  

Among those submitting comments in favor of HB 4029 are three owners of frontage property homes on the Deschutes river.  These three owners and several others submitting comments are among 12 of 36  properties on Bachelor View Rd that collectively have 43 acres of Designated Forestland in this residential zoned area of the city that gives them a property tax land value assessment of $77.07per acre.  An single example of the relative land value property tax assessment without this designation next to a land lot that has it is $141,000.00 per acre.  

Some properties have had this designation for up to 25 years.  The result of this designation approved by the county assessor is that they have collectively avoided hundreds of thousands of dollars in county property taxes, some portion of which come to the city, over the period of ownership and will continue to enjoy this property tax advantage until timber from the trees they planted is harvested for commercial sale.  What they don’t pay puts their tax burden on the the rest of city and county taxpayers.

This Designated Forestland Application link is for anyone in the city that wants this exceptional tax break and has at least two acres of land.  (Exclusive of 1 acre homesite if there is a structure.)  Few strings attached and those that are receive little or no verification of planting or growth over time by the tax assessor judging from overhead property views at the Deschutes Dial Site.

Eastern Oregon Designated Forestland assessment value per acre:( $77.07)

properties with Designated Forestland have a tax liability warning.

Tuesday, February 6, 2018

ALEC

Gene Whisnant: https://en.wikipedia.org/wiki/Gene_Whisnant

Rusell Grayson email

Mr. Russell Grayson
Director, Bend Community Development Department

The attached email identified properties in a RL Zone in the city of Bend that are assessed as Forestland and noted that “Farm use, agriculture” was not a permitted use in an RL zone.

Please review my prior email as well as additional information in this email and tell me if these properties are in violation of RL/RM zoning restrictions.

Bend Development Code Definitions 1.2 defined the terms “Farming or farm use” to include Timber Agriculture.  The form: "Application for Designation of Land as Forestland” submitted to the county assessor includes as question #2 "Is the predominant purpose of this land to grow and harvest trees of marketable species?  Yes… or …No".  If the answer is no then the county assessor must deny the application in accordance with ORS 321.839 (4)    If the answer is yes the applicant attests under penalty that the land is being used predominantly to grow and harvest marketable trees.  Obviously a commercial predominant purpose intent of residential zoned land use.

Within the context of the nature and use of these urban residential multi-million dollar properties I question the financial intent to grow and harvest trees for sale when the return on investment in the property, most having an associated dwelling, is far greater as a result of tax reduction over a long period of ownership of the property.  That is a matter for the assessor to evaluate regarding “predominant purpose” in a broader analysis but it is also a matter relating to lost tax revenue accruing to the city of Bend.

Tim Lester

2098 NW Trenton Ave.
Bend, Oregon 97703
541-948-5250

On May 25, 2017, at 1:38 PM, Timothy Lester <timlester@me.com> wrote:

Director, Bend Community Development Department:

There are RL zoned properties in the city of Bend that the Deschutes County Assessor assesses on their forestland values.  This results in substantial reduction in tax.  Taxes are collected on harvested timber or when the classification of designated forestland is no longer applicable.  Designated as well as Highest and Best Use Forestland in rural forest land areas is one thing.  Designated Forestland with commercial harvesting intent in an urban residential zone is another matter.

The Deschutes County Assessor submits Forestland Valuation Tax Year 2016-17 in this report:

The first line of the report is for County Code Area Number 1001 which is the city of Bend.

There are 107 acres of Designated Forestland in the city of Bend.

http://www.codepublishing.com/OR/Bend/  2.1.200 Permitted Land Use for RL zoned land "Miscellaneous uses" does not allow "Farm use, agriculture”.  

I provide examples as an attachment to this email citing designated forestland taxlots within a city zoned RL area.  They constitute 40% of the total 107 acres the Deschutes Assessor reports to be in the city of Bend.  The examples are clustered in a single area.  I do not have any information where the remaining acreage is located.

It is a perplexing situation with many significant issues related to permitted land use, intent and equitable taxation. I think the perplexity is self evident with numerous aspects.  I submit it to you to be examined and evaluated.

For background, I found this analysis to be interesting. Oregon Private Timberland Owners Not Paying Fair Share of County Property Taxes.

Tim Lester
2098 NW Trenton
Bend, Oregon


Attachement:
Taxlot properties located in an RL zoned area that have a Designated Forestland assessment.

The first three taxlot properties in the list of examples have a single owner.  
Total Forestland acres:   8.24 acres
Total RMV: $2,308,200.00
Assessed Value: $615.00
Tax 2016: $65.63

Deferred taxes are due in accordance with a computation when the properties are sold or for other reasons.  New owners may apply for the same forestland enrollment.  Long term tax advantages are significant and likely to be far less than would otherwise be paid.
Properties with residences on them have a similar tax per acre on the forestland acreage portion but it is not as readily evident because only the total tax due is given.
Tax Lot Properties           Forestland Acres  Residence Acres
https://dial.deschutes.org/Real/Index/117545    2.12                      None

https://dial.deschutes.org/Real/Index/241568    3.23                      None

https://dial.deschutes.org/Real/Index/241569    2.89                      None

https://dial.deschutes.org/Real/Index/117550     2.89 and 4.01       1.09

https://dial.deschutes.org/Real/Index/117551     1.56 and 2.80       1

https://dial.deschutes.org/Real/Index/117552     4.81                      1

https://dial.deschutes.org/Real/Index/117569     3.72                      1 Urban lot no building

https://dial.deschutes.org/Real/Index/162127     2.60                      2.40

https://dial.deschutes.org/Real/Index/189042     2.50                      1

https://dial.deschutes.org/Real/Index/200999     1.74                      1

https://dial.deschutes.org/Real/Index/205941     5.57                      1

https://dial.deschutes.org/Real/Index/208548     2.96            1

Oregon 2 Acre Minimum Designated Forestland Requirement

This blog was started by my interest in the 2 acre minimum requirement for submission of a request to the county assessor for designation of property as Designated Forestland and therefore assessed as the fixed rate of $74.83 per acre for tax year 2016-17.  That fact was discovered when reviewing property within the city limits of Bend, Oregon that had been granted this designation by the county assessor.  Those same properties, if they were not classified as Designated Forestland would be taxed on an assessment of approximately $200,000.00 per acre.

Cities are for people and their structures such as residential and commercial buildings as well as schools and churches and hospitals and government buildings and hundreds of miles roads, water and sewer lines, etc connecting all the structures.

Large tracts of forests are for trees and animals that populate them in a natural ecosystem.  Trees on large tracts of forestland that were present when Fremont explored the area in 1843 were cut and hauled to the wood mill in town in the 20th century.  The forest was the reason for the establishment and growth of Bend.  Residents from that time period would laugh at the fact that current residents would plant and grow trees on a minimum of 2 acres in their backyard within the city limits for the purpose of harvesting them for market profit....long after the owners that planted the trees were dead. 

Privately owned Designated Forestland within the city limits the purpose of which is to grow trees for harvest to market like an agricultural crop?  It's not natural!  Not natural to the nature of a city.  It takes a lot of land that does not have a higher use purpose to grow trees for profitable harvest!  Why is growing of trees for profit within the city incentivized by a fixed low assessment value of $74.83 per acre taxed at a rate of approximately $15.00 per one thousand dollars in assessed value?  A city tax payer having the minimum requirement of 2 acres of Designated Forestland property within the city limits of Bend would therefore be taxed $2.24 on the assessed value ($150.00) of that property

Beats me!

That is why this blog "Designated Forestland" was started:  To look fore some answers and logic reasoning behind this situation.

I own about a quarter acres of vacant wooded property next to my home in the West Hills of Bend.  I bought it for $220,000.  My 2016-17 tax on this property was $844.00.  It has an assessed  Real Market Value of $170,290.00 and Maximum Assessed Value of $55,380.00.

Bend Oregon Non Profit Entities - Other Tax Exempt

https://greatnonprofits.org/city/bend/OR

Assessor property class 991

Property Tax Time

Its time to pay property taxes.  Everyone pays about $15.00 per thousand on their total assessed land and dwelling property value.  Sounds fair.  However, some property owners in Bend have a reduced assessment value that makes a big difference in tax due.  Thirteen owners of more than 50 acres in a residential zoned area of Bend have collectively reduced the total assessed value on XX  acres from about $4 million to about $3,000.00.  Taxes from about $60,000.00 to about $900.00.  It is legal tax avoidance.  Is it reasonable, and fair? 

Deschutes county tax records are public documents available to everyone at the county assessor website DIAL system.   My research is based on DIAL system facts and Oregon laws and rules and verifiable fact.  

Thirteen lots with the reduced tax assessment and tax bill are all located on Bachelor View Road.  A private access patrolled road with large acreage lots and homes ranging from x to x on the west side of the Deschutes River on the very south end of Bend.   X lots are bare land, the remainder have dwellings. 

Cloud Based County Assessment and Property Tax?

https://www.wsj.com/articles/stop-using-excel-finance-chiefs-tell-staffs-1511346601

Deschutes County Assessor Files are in .csv spreadsheet format.  ORCAT System in a contract between Helion Software and multiple County Assessors to provide software services.  CVS files are evidently provided to Helion for processing in the ORCAT system under contract.

Residents of Bachelor View Rd

https://rehold.com/Bend+OR/BACHELOR+VIEW+RD

City of Bend Designated Forestland Property Analysis

There are 87 acres of privately owned Designated Forestland within City of Bend residential zoned areas.  This acreage has a Deschutes County Assessor Real Market Value (RMV) of $14,505,284.00 and a Taxable Assessed Value (TAV) of $7,388.00 (5% of RMV).  The extremely low TAV is based on Department of Revenue 2017-18 Specially Assessed Forestland Value for Eastern Oregon at a rate of $77.07 per acre.

xx taxlot Designated Forestland acres are located on Bachelor View Rd and xxRd.  The location of remaining acres is unknown.

This is a property tax example from publicly searchable Deschutes County Dial website records of a single owner of three Designated Forestland taxlots located on Bachelor View Rd.
Total Acres: 8.24
RMV Land: $2,400,380.00
AV at $77.07 per acre: $2,633.00 (Assessor tax lot computation, adnl. taxes included)
2017-18 tax: $97.11

There is a total of xx acres of privately owned, residential zoned Designated Forestland on xx taxlot properties on Mt. Bachelor View Rd.
Total Acres:
RMV Land: $
AV at $77.07 per acre:
XX acres are bare land and xx acres of Designated Forestland are an exclusive portion of same total taxlot acreage having a residence located on 1 acre.

Totals for Residential Structures on taxlots having a Designated Forestland portion on the same taxlot:
RMV
AV
2017-18 property tax:








Forestland within the city exempt from Forest Practices Act?

https://www.oregonlaws.org/ors/527.722

Yes, but generally applicable to the benefits of trees and the management of them within a city.

Where in fact does the responsibility for the purpose and intent of Designated Forestland reside and for what reasons.

Dept of Revenue is concerned with Revenue and Revenue matters related to value assessment and taxation.

Dept of Forestry is concerned with....what might it be?   Trees and Forest management.  At least they are the "Go To" lead agency for all tree and environmental matters relating to other agencies.

It seems that the focal point for a state agency management of forest matters is the Department of Forestry.

Dept of Revenue involvement is based on governance that aims to protect forestland from acreage shrinkage caused by urban expansion.  That intention is implemented by low tax on forestland that makes it attractive to maintain and retain in the production of forest products acreage that would otherwise be drawn in to UGB.


Monday, February 5, 2018

Bachelor View Road - email to Representative Buehler

                                                                                                                                                                                                            6 February 2018

Representative Buehler:

The Deschutes County Assessor reports at this link that within the city of Bend (County Code Area 101) there are 87 acres of Designated Forestland.  Investigating this fact reveals specific properties totaling 55 acres of Designated Forestland within the city.  (location of 32 acres are unknown) It also reveals obvious, substantial, and inappropriate property tax avoidance that deserves examination and correction to assure that all citizens of the city pay equitable property taxes that support both the City of Bend and Deschutes County.  

I ask that you review this matter and introduce appropriate legislation for its correction.  Specifically; the exclusion of property within a city from eligibility for Designated Forestland assessment because the intended purpose of thid designation is protecting forestland from the pressures of urban growth.  The following analysis applies to the city of Bend and Designated Forestland within city limits.  In accordance with applicable ORS and OAR this situation is not exclusive to Bend but may exist in any Oregon city.  Examination of other Oregon county assessment reports for city areas would reveal it.

I submit the following analysis for your review of the fairness of a few Bend property owners taking advantage of a tax assessment that was never the intention of legislation to extend into cities.  It was intended to protect forestland outside cities.  It incentivizes large acreage city tax lots with an extreme reduction in property taxes. A mandatory 2 acre minimum is required for Designated Forestland approval in addition to a residence, if any of 1 acre.  A 3 acre homesite property in Bend is an expensive luxury.  If an owner's true intent is to grow and harvest timber on their city residential property for commercial sale then they should be free to do that or any other permissible residential zoned property use but without an extremely substantial inappropriate tax reduction incentive.  Planting, growing and selling trees for timber from small acreage in a city is not a profitable venture.  Cost of harvest is greater than return and leaves stumps and slash for removal.  Not worth it.  Bend has its own regulations for city trees that are aimed at preserving them.

In your current position you represent all citizens of Bend and in the future perhaps serve all citizens of Oregon.  I look forward to your reply stating a position on Designated Foresland assessment for property in the city of Bend or any other city in Oregon.  I support the introduction of legislation to prohibit this assessment for residential zoned city properties.  What owners of these properties do not pay in county property taxes either the rest of county residents make up as an addition to their taxes or, depending on how the accounting is done, Deschutes County and Bend get that much less in tax revenue and everyone loses.  Either way it is private self interest gain at public expense over the long period of time it takes to grow a tree to maturity for commercial harvest.  

As a voter I expect that my representative, senator and governor will always support public interest in the face of any and all blatant narrow self interest attempts to gain personal benefit at public expense.  

respectfully/

email
cell

------------------------------
--------------------------------


NOTE: if tables lose alignment in this email, please refer to attached Excel document. 


Designated Forestland (DF) in the City of Bend — Analysis

Twelve of a total of 36 properties at this link are located on Bachelor View Rd, a residential zoned neighborhood in Bend having a combined total of 43.4 acres of Designated Forestland.  In accordance with this Department of Revenue link the acreage is assigned a property tax assessment value of $77.07 per acre 2017-18.   Owners of these properties are entitled to this Designated Forestland property tax assessment by submission and assessor approval of this Application for Designation as Forestland form 150.309-024 (rev. 03/17)  as required by this link: ORS 321.358.

Among the various requirements of this Application the applicant must own least 2 contiguous acres of land and answer this question: “Is the predominant purpose of this land to grow and harvest trees of a marketable species?” If the answer is “no" the application is not approved.  When approved by the assessor the applicant’s property tax assessment in accordance with Oregon Forestland Values for 2017 -2018 (Eastern Oregon) is an MSAV of $77.07 per acre regardless of whether the land is located in the most remote part of Eastern Oregon or in a residential zoned neighborhood with large acreage and expensive residences in Bend.

The "Forestland Owner" signs this Application Declaration: 
"As owner of the above described land, I indicate by my signature that I am aware of the potential tax liability involved when the land ceases to be designated forestland.  I declare under the penalties of false swearing (ORS 305.990(4) that I have examined this application (and any accompanying documents), and to the best of my knowledge, it is true, correct and complete.” 

When the Application is approved there is no requirement that any trees already exist on the property, only a required management plan for planting and growing them to maturity for market sale.  The assessment carries a tax liability of 5 years at the property tax rate that would otherwise apply.  That liability to be invoked for reasons specified in the Application.  Some owners have held the same Designated Forestland property for at least 25 years.

The following is a single example of the property tax implications of a Designated Forestland assessment on three residential zoned bare land lots under the same owner located on Bachelor View Rd. in Bend.  

TABLE 1
Property
Acres
RMV
Assessed
 Tax 
2017-18 
DF since 
2.12
$807,520
$2,163.00
$52.30
1993
3.23
$796,430
$248.00
$22.60
2004
2.89
$796,430
$222.00
$22.19
2004
Totals: 
8.24
$2,400,380
$2,633.00
$97.11

Tax History for these properties:

The following bare land lot shares a property line with the above lots on Bachelor View Rd. but does not have an associated Designated Forestland assessment of $77.07 per acre. It is assessed at a comparable (but low) assessment value for properties in this area without Designated Forestland classification .

TABLE 2
PropertyAcresRMVAssessedTax 2017-18:
https://dial.deschutes.org/Real/Index/2442000.99$280,610 $141,200 (50% of RMV)$2,190.95  
Map view: https://dial.deschutes.org/Real/InteractiveMap/244200

If the three example properties were assessed approximately as the above contiguous lot then their assessed value would be estimated at about $1,200,000.00 (50% of RMV).  Applying tax at $15.00 per thousand would result in a 2017-18 county property tax of $18,000.00 instead of $97.11.  Note that these three example properties in the city of Bend have been taxed at the Designated Forestland rate since at least 1993 and 2004.  Tax savings over that period are roughly estimated to be at least $200,000 now after a 5 year deferred tax payback. 

The Designated Forestland assessment example of 3 properties reveals an astounding property tax reduction.  The basis for this assessment of $77.07 per acre is that the owner has declared in their Application under penalties of false swearing their intent to grow timber for commercial sale.  These are overhead map views of the same properties displaying the degree of progress toward eventual timber harvest for sale and profit at maturity.  Not much progress toward profit over 25 years!
https://dial.deschutes.org/Real/InteractiveMap/117545
https://dial.deschutes.org/Real/InteractiveMap/241568
https://dial.deschutes.org/Real/InteractiveMap/241569
The real profit of the Designated Forestland intent to grow trees is not for timber but for more than $200,000 in tax savings over the period of ownership!

The following is an analysis of 9 remaining properties on Bachelor View Rd. having Designated Forestland (DF) acreage assessed at $77.07 per acre.  It is to be noted that unlike the straight forward assessment of bare land DF, properties with a dwelling have an assessment of DF acres at $77.07 combined with dwelling site acreage and residence assessment at normal values.  The reduction in property tax for DF acreage is the same as in the previous 3 lot example but is not as readily evident due to the combining of DF assessment and non DF assessment for tax computation.  However it becomes apparent in the disparity between RMV and Assessed value.

TABLE 3                                          DF   Structure                       RMV
Property Acres Acres     RMV Land StructureTotal RMV  Value % AV of RMVTax 2017-2018
https://dial.deschutes.org/Real/Index/1175506.9 1.09$765,180 $701,120 $1,466,300 $551,031 37.60%$8,616.38  
https://dial.deschutes.org/Real/Index/1175514.361$1,221,720 $784,000 $2,005,720 $671,895 33.50%$10.491.77
https://dial.deschutes.org/Real/Index/1175524.811$964,680 $368.93 $1,333,610 $410,330 30.10%$6,433.17 
https://dial.deschutes.org/Real/Index/1175693.721 (lot)$739,380 $0 $739,380 $136,396 18.40%$2,135.16 
https://dial.deschutes.org/Real/Index/1621272.62.4$697,650 $449,360 $1,147,010 $569,230 49.60%$8,898,078 
https://dial.deschutes.org/Real/Index/1890422.51$129,400 $788,340 $917,740 $694,842 75.70%$10,874.83 
https://dial.deschutes.org/Real/Index/2009991.741$2,030,810 $1,194,440 $3,225,250 $972,034 30.10%$15,148.93*
https://dial.deschutes.org/Real/Index/2059415.571$6,300,810 $499,710 $6,800,520 $687,488 10.10%$10,740.43 **
https://dial.deschutes.org/Real/Index/2085482.961$535,100 $1,458,560 $1,993,650 $989,168 49.60%$15,414.78 
*(3.88 acres open space)







**(6.86 acres open space)







Map View of each of the above properties:

Total Designated Forestland acres for the combined 12 properties is 43.4 acres.  They are assessed at $77.07 per acre as Designated Forestland but would otherwise be assessed at approximately $200,000 per acre and pay tax at an approximate rate of about $15 per thousand.
43.4 acres at $77.07 per acre = $3,345.00 X $15 per thousand = $50.17
43.4 acres at $200,000 per acre = $8,680,000.00 X 15 per thousand = $130,200.00
While precise computations may come up with amount differences the ball park difference is so great that any computational errors or estimates would be inconsequential.  Over the period of years that these properties have been assessed on their Designated Forestland acreage hundreds of thousands of dollars in property tax payments have not gone into the tax revenue of Deschutes County.

Subsequent to this analysis I discovered the following three additional properties in Bend in a residential zoned area on McClain Drive, Bend that have Designated Forestland acreage.

TABLE 4
Property DF AcresResidence AcresRMV Land  RMV
Structure
Total RMVAssessed Value% AV of RMVTax 2017-18
https://dial.deschutes.org/Real/Index/2445583.581$630,860 $593,510 $1,224,370$534,425 43.60%$8,292.47
Map view:https://dial.deschutes.org/Real/InteractiveMap/244558














https://dial.deschutes.org/Real/Index/1698081.991$1,327,120$781,820 $2,108,990$729,583 35%$11,386.90
Map View: https://dial.deschutes.org/Real/InteractiveMap/169808 





Note: fails to qualify for the 2 acre minimum requirement















https://dial.deschutes.org/Real/Index/1830218.220$493,510 $0 $493,510 $633.00 >1%$28.00 
Map view: https://dial.deschutes.org/Real/InteractiveMap/183021 





Note the tax history since 1996:  https://dial.deschutes.org/Real/TaxInformation/183021







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