By David Jennings

Convincing citizens to raise taxes is always a tough sell, especially during hard times in a poor rural area. In 2008 Coos County voters rejected a property tax increase to fund the jail and drug enforcement. The no vote was 74.03%. A measure on the same ballot to increase funding for public health also lost with a 68.13% no vote. Since this election the County Commissioners despite County budget problems have not asked citizens to increase taxes.
Beyond the specific local reasons voters reject taxes there is a general feeling that property taxes are unfair. Opinion surveys show public dislike of the property tax is a close second only to the federal income tax.
A report released in early November provides evidence that this dislike is well founded. This research paper is titled Reconstructing Oregon’s Frankentax: Improving the Equity, Financial Sustainability and Efficiency of Property Taxes. This paper is available on line at www.pdxcityclub.org. The report was produced by a group of experts on a committee of the Portland City Club.The reports lead writer is Steve Maser, Professor Emeritus of Public Policy and Management at Willamette University.
frankenstein-628x488 The City Club committee said “Like the creature in Mary Shelley’s novel, Oregon’s property tax, a Frankentax is slowly but surely wreaking havoc upon its creators and their communities in ways they may not yet realize”.
The Committee found “owners of properties with similar market values pay different amounts”. They discovered the burden of property taxes “fall more heavily on those with low income and that “residential property bears more of the burden then commercial property”. The report states the Property Tax system fails to maintain important local government services authorized by voters and “undermines local control”. The Committee found the issues they studied extraordinarily complex and said “experts and your committee could not answer significant questions about Oregon’s property tax system”.
The Committee reports that 199,318 properties in Oregon are exempt from paying all or some property taxes. The “Real Market Value” of these properties is $98.3 billion. According to the Committee “this includes public property with a real market value of $56.2 billion, social welfare (religious & nonprofit organizations) with a real market value of $22.9 billion, and other exempt properties (including businesses) with a real market value of $19.2 billion. The Committee also found that many other properties are partly exempt “including the state farm and forest land which are assessed at a fraction of their $1.5 billion market value”.
The Committee concluded that property tax exemptions created by the state are “like unfunded mandates” imposed on local governments. This includes exemptions to promote economic development. The Committee states “whether such “strategic” exemptions promote real economic development remains unclear. They might merely encourage jurisdictions to compete with each other”.
Exempt and under assessed property is unevenly distributed. This uneven distribution has a negative impact on much of Southwestern Oregon. Writing in the Oregonian on 12/22/2011 guest columnist Shane Jimerfield said “All private forested property in Josephine County is valued at $354 million, yet its assessed tax value is only $19 million.” This private forest land contributed only $14,000.00 to Josephine County government’s general fund. Josephine County has the lowest property tax rate among Oregon’s 36 County Governments. Curry County is second and Coos County is third lowest.
In Coos County 29.7% of the land is owned by the state and federal governments and therefore exempt from property taxes. Writing in the World on 10/19/2013 Coquille writer Mary Geddry said “according to the Coos County Assessor 608,363 acres or 66% of the 920,350 acres of taxable land are undervalued for terms of property tax assessment.” She pointed out that 490,639 acres of private forest land “are assessed at less than $390 per acre regardless of how many millions of dollars worth of trees are standing on them.
In a separate post on her MGX blog Ms. Geddry states that Coos County’s private timber lands pay “less than $4.00 per acre in taxes”. She also suggests “compare this to your own property tax bill and see if you think it is fair”.
I think most citizens agree with the statement attributed to Oliver Wendall Holmes, Jr. “Taxes are the price we pay for civilization”. However, civilization should include at least a minimally fair Tax System.

David Jennings worked for 28.5 years as a Juvenile Detention Counselor in the Coos County Juvenile Department. During his years with the County he also served in a variety of offices with the AFSCME Courthouse Union including President, Chief Steward and Bargaining Team member.