On May 31, the Josephine County Board of Commissioners adopted a $185.5 million budget for the fiscal year beginning July 1. This includes $173.5 million of appropriated spending and a General Fund ending balance of $12 million.
The leaner 2023-24 budget maintains funding and staffing levels for the Sheriff’s Office using one-time federal ARPA funds of $2.9 million, reducing non-essential spending and by shifting commissioner office expenses to the Internal Service Fund, which is funded by other county departments.
The 2023-24 Josephine County budget provides funding for 470.63 full-time equivalent (FTE) employees. Overall headcount was reduced by 13.35 FTE (3%) from the 2022-23 budget. Due to a hiring freeze and attrition, the headcount reductions eliminate unfilled positions. No employee layoffs will be necessary.
At the May 31 meeting, there were no public comments on the budget or the budgeting process.
Commissioner Herman Baertschiger pointed out that 85% of the county’s budget is from state and federal grants.
Commissioner John West expressed his appreciation for the county employees during this budgeting process. “There was a lot of time on this budget that they took, and they had to go back to the drawing board. A lot of departments had to make cuts, and it wasn’t easy. But they came back, and they didn’t complain. They did it the best they could and it wasn’t easy, so I want to thank them for that.”
Commissioner Dan DeYoung thanked the budget committee and Finance Director Sandy Novak.
“I just want to thank the budget committee for wading through this once again this year,” said DeYoung. “I’d like to also thank Sandy, the budget committee and her staff for putting all this together. It’s a lot of work getting all these numbers to balance out, so I want to thank all the department heads that were involved. The whole county was involved in finding and calling back as much money as possible.”
For the 2023-24 year, the general fund will be funded primarily by these sources of revenue:
- Property Taxes: $5.2 million
- State Marijuana Tax: $457,500
- Marijuana tax (local 3%): $125,000
- Timber Revenue (O&C, SRS, etc.): $4 million
- ARPA admin fee (one-time money): $2.85 million
- Fees and charges for service by county departments: $3.8 million
- Payment Lieu of Taxes (PILT): $800,000
Federal timber revenue of $4 million equates to $5.69 per acre from the federal government’s 702,872 acres in Josephine County. In contrast, the county projects $1,242,000 in net timber receipts from the county’s approximately 30,000 acres of forest land. The county generates $41 for each acre under county management.
In November 2021, the $0.93 Adult Jail & Juvenile Detention levy was renewed for another five years. This levy will provide approximately $8 million dollars.
The Animal Shelter and Control levy of $0.11 will generate approximately $1 million for 2023-24.
Josephine County’s $0.5867 cent permanent property tax rate limit is the lowest rate among Oregon’s 36 counties. Under Measure 50, the rate was set in 1997 based on historic federal timber receipts.
Taken together, the total county property tax rate is just under $1.63 per thousand of assessed value.
If federal timber revenue were to grow to average $20 per acre, it would fund the Sheriff’s Office and allow for the elimination of the county’s combined $1.63 property tax rate. Josephine County levied no property tax from 1957 to 1980.
Law Enforcement Service District
On June 7, the board of county commissioners voted unanimously to put a 99-cents-per-thousand law enforcement service district on the Nov. 7 ballot. This action was taken by the request of Sheriff Dave Daniel who is leading a citizen’s effort to find additional permanent funding for the Sheriff’s office.
The proposed tax district, if approved by voters, would cover the incorporated portions of Josephine County and Cave Junction. The tax would not be paid by property owners in the City of Grants Pass who already pay a $1.79 public safety property tax levy.
Richard Emmons is the Publisher and Editor of the Josephine County Eagle.