Bend City Council: (proposed, 1st draft)
I contend
that the growing of trees within the city limits of Bend for commercial
harvest of a marketable species is a land use that is contrary to the
intent of city zoning regulations. It is in fact specifically not
allowed in residential zoned areas. The county assessor has sanctioned
this land use in the city of Bend contrary to city zoning rules by
granting applications for for Designated Forestland property use in
accordance with commercial forest management practices with the intent
to harvest and sell marketable species. There is a conflict between
what the county assessor may grant as an assessment with direct land use
association and the authority of the city of Bend to determine and
manage land use planning and zoning.
I recommend that
appropriate city zoning rules be revised to specifically prohibit
growing and harvesting of marketable trees within the city for the
purpose of commercial sale of wood products. There are existing rules
that adequately address the management of trees in the city. Properties
assessed at low Designated Forestland rates are predominantly high
value million and multi-million properties that would otherwise be taxed
in the same manner as all other properties in the city.
It
is clearly evident that the substantial tax reduction benefit of low
assessment rates for Designated Forestland is being abused within the
city of Bend primarily for the purpose of tax avoidance for expensive
houses on big acreage that results in substantial reduction of county
tax payments that accrue to the city of Bend. Forest Land assessment
was designed to promote commercial practices in appropriate privately
owned forested lands in forests not in cities.
There are 107 acres of property in the city of Bend that the Deschutes County Assessor reports as "Designated Forest
Land" property within the city (area code 1001) for tax year 2016-2017 as per this report: Table 2A Forestland Valuation. (Does not include the value of the homesite)
Total
assessed value for these 107 city acres is $74.88 per acre = $8,012.
The assessed Real Market value is $15,489530. All designated forestland
in Eastern Oregon is assessed at $74.88 per acre no matter where the
Designated Forestland exists. In order to obtain a Designated
Forestland assessment from the county assessor the applicant must apply
using form: Application For Designation of Land as Forestland.
The minimum requirement is 2 acres with further requirements regarding
how that acreage is used and managed. The application requires that
"Applicant attests that the predominant purpose of this land is to grow
and harvest trees of a marketable species."
I have
identified 14 city properties with a Designated Forestland assessment
totaling 43.46 acres and submit them as an attachment. The identity of
remaining city Designated Forestland acres are unknown. The purpose of
this analysis is to focus on examples that clearly demonstrate blatant
abuse of the intent and purpose of state Department of Forestry and
Department of Revenue rules and regulations as well as those of the city
of Bend.
Tim Lester
Tuesday, June 13, 2017
Monday, June 12, 2017
Charlies Potatoes - Husk properties
This County Assessor record https://dial.deschutes.org/Real/Index/117542
has "No Situs Address" in the property ownership account of HUSK, DAVID S & LEE L ET AL.
It is a vacant lot property. Having no Situs Address it is not listed on a search of properties located on Bachelor View Rd.
There are annual tax payments https://dial.deschutes.org/Real/TaxInformation/117542 made on the property of around $20 or less going back to 1996 and probably beyond but that is where the page stops and requires earlier search. The link lists the property as a suburban lot with .01 acres. The land has an assessed value of $1,360.00. It has no related accounts. No permits
Clicking on the "View Overview Map" for https://dial.deschutes.org/Real/Index/117542 brings up a graphic of property owned by Charlie Potatoes LLC https://dial.deschutes.org/Real/Index/117545 with a small red box in the middle of it. Clicking on that red box brings up the ownership information of Husk at this link: https://dial.deschutes.org/Real/Index/117542 with the information that the property was sold to Husk on 11/21/2008 for $1,800.00 as a "Sales Type" 07-INTEREST TRANSFERRED IS PARTIAL/UNDIVIDED/TIMESHARE
Husk owns a property at https://dial.deschutes.org/Real/Index/208548
with a land only valuation but having a 2 story residential structure on it built in 2014 with a Real Market Value of $1,402,450 . There is no sales history on this property. Taxes of approx. $20 per year were paid on the property at the Forest Land classification up until 2015 when a tax of $9,108 was paid. https://dial.deschutes.org/Real/TaxInformation/208548
$14,703 was paid the following year, 2016.
BOARD OF PROPERTY TAX APPEAL 309.120 probably explains whatever confusion there is about this property.
has "No Situs Address" in the property ownership account of HUSK, DAVID S & LEE L ET AL.
It is a vacant lot property. Having no Situs Address it is not listed on a search of properties located on Bachelor View Rd.
There are annual tax payments https://dial.deschutes.org/Real/TaxInformation/117542 made on the property of around $20 or less going back to 1996 and probably beyond but that is where the page stops and requires earlier search. The link lists the property as a suburban lot with .01 acres. The land has an assessed value of $1,360.00. It has no related accounts. No permits
Clicking on the "View Overview Map" for https://dial.deschutes.org/Real/Index/117542 brings up a graphic of property owned by Charlie Potatoes LLC https://dial.deschutes.org/Real/Index/117545 with a small red box in the middle of it. Clicking on that red box brings up the ownership information of Husk at this link: https://dial.deschutes.org/Real/Index/117542 with the information that the property was sold to Husk on 11/21/2008 for $1,800.00 as a "Sales Type" 07-INTEREST TRANSFERRED IS PARTIAL/UNDIVIDED/TIMESHARE
Husk owns a property at https://dial.deschutes.org/Real/Index/208548
with a land only valuation but having a 2 story residential structure on it built in 2014 with a Real Market Value of $1,402,450 . There is no sales history on this property. Taxes of approx. $20 per year were paid on the property at the Forest Land classification up until 2015 when a tax of $9,108 was paid. https://dial.deschutes.org/Real/TaxInformation/208548
$14,703 was paid the following year, 2016.
BOARD OF PROPERTY TAX APPEAL 309.120 probably explains whatever confusion there is about this property.
ORS Statutes Revisions to 2015 Edition to be published in 2017 and online 2018
https://www.oregonlegislature.gov/bills_laws/Pages/ORS.aspx
The ORS is published every two years. Each edition incorporates all laws, and changes to laws, enacted by the Legislative Assembly through the odd-numbered year regular session referenced in the volume titles for that edition.
The 2015 Edition does not include changes to the law enacted during the 2016 regular session of the Seventy-eighth Legislative Assembly. Changes to the law by the 2016 regular session will be reflected in the 2017 Edition of Oregon Revised Statutes. Because the Acts of the 2016 regular session are not incorporated into the 2015 Edition, examine both the 2015 Edition and the 2016 Oregon Laws for the most up-to-date version of the law. See the Instructions for Using 2016 Oregon Laws for details on how to determine the current state of the law.
Each ORS chapter below that is affected by an Act of the 2016 regular session contains a notice (directly below the ORS chapter number) describing how the ORS chapter is affected. To see how an entire ORS volume is affected by the 2016 regular session, see the 2016 Update to 2015 Oregon Revised Statutes.
The 2017 Edition will be available online in early 2018.
The ORS is published every two years. Each edition incorporates all laws, and changes to laws, enacted by the Legislative Assembly through the odd-numbered year regular session referenced in the volume titles for that edition.
The 2015 Edition does not include changes to the law enacted during the 2016 regular session of the Seventy-eighth Legislative Assembly. Changes to the law by the 2016 regular session will be reflected in the 2017 Edition of Oregon Revised Statutes. Because the Acts of the 2016 regular session are not incorporated into the 2015 Edition, examine both the 2015 Edition and the 2016 Oregon Laws for the most up-to-date version of the law. See the Instructions for Using 2016 Oregon Laws for details on how to determine the current state of the law.
Each ORS chapter below that is affected by an Act of the 2016 regular session contains a notice (directly below the ORS chapter number) describing how the ORS chapter is affected. To see how an entire ORS volume is affected by the 2016 regular session, see the 2016 Update to 2015 Oregon Revised Statutes.
The 2017 Edition will be available online in early 2018.
Zoning Forestland
https://www.oregonlaws.org/ors/321.359
ORS 527.722
https://www.oregonlaws.org/ors/527.722
Zoning Ordinance No. NS-1178:
ESTABLISHING ZONING REGULATIONS, PROVIDING PENALTIES FOR THE VIOLATION THEREOF AND REPEALING ORDINANCE NS-796, AND ALL AMENDMENTS THERETO.
ORS 527.722
https://www.oregonlaws.org/ors/527.722
Zoning Ordinance No. NS-1178:
ESTABLISHING ZONING REGULATIONS, PROVIDING PENALTIES FOR THE VIOLATION THEREOF AND REPEALING ORDINANCE NS-796, AND ALL AMENDMENTS THERETO.
Special Assessment Programs for Forestland
Contact at Forestry: Matt Frison 503-856-6329 Matthew.R.Frison@oregon.gov
Oregon Department of Revenue link:
http://www.oregon.gov/DOR/programs/property/Pages/timber.aspx
Special Assessment Programs For Forest Land pdf
Oregon Department of Revenue link:
http://www.oregon.gov/DOR/programs/property/Pages/timber.aspx
The Oregon Forest Practices Act is at this link.
Special Assessment Programs For Forest Land pdf
Charlie Potatoes
Charlie Potatoes
Interactive map of 3 Charlie Potatoes properties on Bachelor View Rd. Not many trees on it.
Note that the adjoining property also has a Designated Forestland classification also viewed at this Interactive Map At least it looks more like forestland!
These three Charlie Potatoes properties totaling 8.2 acres show in the Interactive Map that requirements for Designated Forestland stocking growth may not have not been met. That is a technical matter of evaluation. Regardless, these properties are in a residential zoned area within the city limits of Bend that does not allow agriculture timberland use. They therefore must be disqualified from Forestland Designation and appropriate disqualification penalties applied. Total 2016 tax for all 3 properties was $65.00 total Real market Value on the assessor record is $1,532,366.00
Tax Lots owned by Charlie Potatoes: Each is in a Residential Standard RS zone within the city of Bend and designated Forestland Property Class: 640 Forest taxed at that rate with no structures on it.
https://dial.deschutes.org/Real/Index/117545
https://dial.deschutes.org/Real/Index/241569
https://dial.deschutes.org/Real/Index/241568
These 3 properties have been assessed for 13 years at the Designated Forestland assessment rate close to the 2016-17 rate of $74.88 per acre. It is unknown how long these properties have officially been in a city zoned RS area. In that time they should show a very visible growth of trees on the property if it is managed in compliance with the requirements of:
1. Application For Forestland Designation.
2. Department of Revenue OAR 150-321-0810 Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon.
3. 2017 Forestland Manual 150-303-424 (Rev. 04-17)
2D3. Required elements of the application:..
Interactive map of 3 Charlie Potatoes properties on Bachelor View Rd. Not many trees on it.
Note that the adjoining property also has a Designated Forestland classification also viewed at this Interactive Map At least it looks more like forestland!
These three Charlie Potatoes properties totaling 8.2 acres show in the Interactive Map that requirements for Designated Forestland stocking growth may not have not been met. That is a technical matter of evaluation. Regardless, these properties are in a residential zoned area within the city limits of Bend that does not allow agriculture timberland use. They therefore must be disqualified from Forestland Designation and appropriate disqualification penalties applied. Total 2016 tax for all 3 properties was $65.00 total Real market Value on the assessor record is $1,532,366.00
Tax Lots owned by Charlie Potatoes: Each is in a Residential Standard RS zone within the city of Bend and designated Forestland Property Class: 640 Forest taxed at that rate with no structures on it.
https://dial.deschutes.org/Real/Index/117545
https://dial.deschutes.org/Real/Index/241569
https://dial.deschutes.org/Real/Index/241568
These 3 properties have been assessed for 13 years at the Designated Forestland assessment rate close to the 2016-17 rate of $74.88 per acre. It is unknown how long these properties have officially been in a city zoned RS area. In that time they should show a very visible growth of trees on the property if it is managed in compliance with the requirements of:
1. Application For Forestland Designation.
2. Department of Revenue OAR 150-321-0810 Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon.
3. 2017 Forestland Manual 150-303-424 (Rev. 04-17)
2D3. Required elements of the application:..
Whether or not the land has been platted under ORS Chapter 92.
After platting and subsequent disqualification, the new parcels may
re-qualify for designation by application. This information is to alert
the assessor to verify that additional taxes have been paid prior to
re-qualifying the land as designated forestland.
It
is required that at least one-fifth (20 percent), but not less than 2
acres, of the area in the plan be planted by December 31 of the first
assessment year that the land is designated as forestland. Each year
after, a minimum of one-fifth (20 percent) of the area must be planted,
in addition to the previous year’s requirements. At the end of the fifth
year after the assessor approves designation, 100 percent of the area
in the plan must be planted. The assessor may grant extensions to
planting requirements if a loss of planted stock occurs due to
conditions beyond the control of the landowner.
2H. County monitoring and maintenance
The
county is responsible for monitoring lands that have been approved as
designated forestland. It is recommended that the assessor set up a
routine schedule of contacting landowners or site inspection to
determine if the land continues to meet the minimum stocking and species
requirements. The assessor should also monitor deeds and other
documents as they are recorded in the county to assist in monitoring
these properties.
ORS
321.359 directs the assessor to remove the special assessment of
designated forestland when certain events occur [See ORS 321.359(1)(b)].
See “Disqualification” chapter of this manual for detailed
information.
Overview of 3 Charlie Potatoes properties:
Overview of 3 Charlie Potatoes properties:
List of Designated Forestland Properties Found in Bend -- So Far
Tax Lot Properties with Forestland Designation Forestland Residence
Bachelor View Rd. Acres 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+4.01 1.09
https://dial.deschutes.org/Real/Index/117551 1.56+2.80 1
https://dial.deschutes.org/Real/Index/117552 4.81 1
https://dial.deschutes.org/Real/Index/117569 3.72 1 (Urban)
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
Additional Locations in the City of Bend
https://dial.deschutes.org/Real/Index/269691
Mailing Name: WEST BEND PROPERTY COMPANY LLC
Map and Taxlot: 1711360000320
Account: 269691
Situs Address: **NO SITUS ADDRESS**
Tax Status: Assessable
Tax code area 1001
32.1 acres Forest
RMV: $4,851,540
https://dial.deschutes.org/Real/Index/269835
West Bend Property Company LLC
9.5 acres Forest
RMV: $945,000.00
https://dial.deschutes.org/Real/Index/269836
4.7 Acres Forest
Mailing Name: NWX APARTMENTS LLC
Map and Taxlot: 1711360000322
Account: 269836
Situs Address: **MULTIPLE SITUS ADDRESSES**
Tax Status: Assessable
https://dial.deschutes.org/Real/Index/183021
Mailing Name: PETRIE, CRAIG A & BRYNDA J
Map and Taxlot: 171126AD02800
Account: 183021
Situs Address: **NO SITUS ADDRESS**
Tax Status: Assessable
8.22 acres Forest
Tax Code Area 1001
https://dial.deschutes.org/Real/Index/169808
Mailing Name: MCCLAIN, PATRICK K & KIMBERLY A
Map and Taxlot: 171126AD00200
Account: 169808
Situs Address: 62628 MCCLAIN DR, BEND, OR 97703
Tax Status: Assessable
2.99 acres
Homesite: 1 acre
Forestland 1.99 acre
Tax code Area; 1001
https://dial.deschutes.org/Real/Index/244558
Mailing Name: KRECH,HERMAN ETAL
Map and Taxlot: 171126AD00100
Account: 244558
Situs Address: 62650 MCCLAIN DR, BEND, OR 97703
Tax Status: Assessable
Tax Code Area 1001
4.58 acres
Homesite: 1 acre
Forestland: 3.58 acres
https://dial.deschutes.org/Real/Index/183021
Mailing Name: PETRIE, CRAIG A & BRYNDA J
Map and Taxlot: 171126AD02800
Account: 183021
Situs Address: **NO SITUS ADDRESS**
Tax Status: Assessable
Tax Code Area; 1001 City of Bend Residential RS Zoned Area
8.22 Acres Forestland
Sale Date
Assessed Value: $615.00 ($74.88 per acre forestland assessment rate for all of Eastern Oregon)
Tax 2016: $28.13
Interactive property map view: https://dial.deschutes.org/Real/InteractiveMap/183021
Bachelor View Rd. Acres 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+4.01 1.09
https://dial.deschutes.org/Real/Index/117551 1.56+2.80 1
https://dial.deschutes.org/Real/Index/117552 4.81 1
https://dial.deschutes.org/Real/Index/117569 3.72 1 (Urban)
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
Additional Locations in the City of Bend
https://dial.deschutes.org/Real/Index/269691
Mailing Name: WEST BEND PROPERTY COMPANY LLC
Map and Taxlot: 1711360000320
Account: 269691
Situs Address: **NO SITUS ADDRESS**
Tax Status: Assessable
Tax code area 1001
32.1 acres Forest
RMV: $4,851,540
https://dial.deschutes.org/Real/Index/269835
West Bend Property Company LLC
9.5 acres Forest
RMV: $945,000.00
https://dial.deschutes.org/Real/Index/269836
4.7 Acres Forest
Mailing Name: NWX APARTMENTS LLC
Map and Taxlot: 1711360000322
Account: 269836
Situs Address: **MULTIPLE SITUS ADDRESSES**
Tax Status: Assessable
https://dial.deschutes.org/Real/Index/183021
Mailing Name: PETRIE, CRAIG A & BRYNDA J
Map and Taxlot: 171126AD02800
Account: 183021
Situs Address: **NO SITUS ADDRESS**
Tax Status: Assessable
8.22 acres Forest
Tax Code Area 1001
https://dial.deschutes.org/Real/Index/169808
Mailing Name: MCCLAIN, PATRICK K & KIMBERLY A
Map and Taxlot: 171126AD00200
Account: 169808
Situs Address: 62628 MCCLAIN DR, BEND, OR 97703
Tax Status: Assessable
2.99 acres
Homesite: 1 acre
Forestland 1.99 acre
Tax code Area; 1001
https://dial.deschutes.org/Real/Index/244558
Mailing Name: KRECH,HERMAN ETAL
Map and Taxlot: 171126AD00100
Account: 244558
Situs Address: 62650 MCCLAIN DR, BEND, OR 97703
Tax Status: Assessable
Tax Code Area 1001
4.58 acres
Homesite: 1 acre
Forestland: 3.58 acres
https://dial.deschutes.org/Real/Index/183021
Mailing Name: PETRIE, CRAIG A & BRYNDA J
Map and Taxlot: 171126AD02800
Account: 183021
Situs Address: **NO SITUS ADDRESS**
Tax Status: Assessable
Tax Code Area; 1001 City of Bend Residential RS Zoned Area
8.22 Acres Forestland
Sale Date
Assessed Value: $615.00 ($74.88 per acre forestland assessment rate for all of Eastern Oregon)
Tax 2016: $28.13
Interactive property map view: https://dial.deschutes.org/Real/InteractiveMap/183021
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