[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6287895,"mediaKeyId","2546165-afca676d7b0d53b52a4a8c1314067fc8","parentId",2546165,"title","Oregon Department of Revenue business division cites enforcement gains, lodging-tax challenges in budget briefing","audioSeconds",1446,"startMs",124000,"endMs",1570000,"viewUrl","/Search/View?dp=1&key=2546165-afca676d7b0d53b52a4a8c1314067fc8&start=124&end=1570","thumbnailUrl","https://assets.pipeline.soar.com/2546165-afca676d7b0d53b52a4a8c1314067fc8/thumbnail_124000.jpg","articleUrl","/articles/6287895/Oregon/Oregon-Department-of-Revenue-business-division-cites-enforcement-gains-lodging-tax-challenges-in-budget-briefing","mediaUrl","https://secure.pipeline.soar.com/6287895-5d35389855cfcdb40fe6ee1f4af61acf/orig.mp4?Expires=1770484783&Signature=FaMYlNHJRmjAwO8k4t~SBQ4s1UPLRuTk9wXzoHRcn8XuvBvbnwPUcfRUnu5LKW2ctg6bIQiL7qcz4f5nVUe33zfb-gWfAhKMQrsW4AQ6qXKNADRQ1LwhXPc6rpbkM93By14mmgqMofX5TbzB~xGE34YYE~VhHO5sdF8Qn~HcZvj0I8c~LEsu6hth4JOmFKEfezPMqBgIPGt5O0Ja22YA93znZe-yoxI9yI58WQMaxC5IN-u1EHim~~efQbvW0ZSyrmplQmfj45UGFUMCB9GsVr13JTNwB1~UMxY7SDpm9xf2NZ8XJa-sek0JgUNSlJ4ck8DWYM~PVFAEx9Vx2Gbi1g__&Key-Pair-Id=KUT5TJCACFTXG","author","Oregon State Legislature","date","2025-03-11T00:00:00Z","article","Oregon Department of Revenue Director Betsy Eimholt and Business Division Administrator Katie Lawley told the Joint Committee on Ways and Means Subcommittee on General Government on March 11 that the business division has increased enforcement activity and improved some customer-service measures while continuing to implement several new tax programs.

Lawley said the division handled more than 106,000 calls in calendar year 2024 and reduced average wait times to about 6.5 minutes. The division completed nearly 110,000 enforcement cases in the business division last year, and staff attended 96 outreach events statewide. Lawley said registration work increased to about 33,600 items and that the division reviews returns that cannot be processed automatically and checks refunds before they are issued.

Why it matters: The business division administers many state and locally delegated tax programs that affect employers and retail businesses; changes to enforcement and collection affect state and local revenue and taxpayer experience.

Division workload and program counts: Lawley said the department administers transient lodging and marijuana retail programs for localities (27 lodging localities and 94 marijuana localities were cited) and administers tobacco retail licensing in counties that contract with the Department of Revenue. She told the committee the department also administers two transit programs (TriMet and Lane County) on behalf of localities.

On point of technical corrections, Lawley corrected testimony from the prior day: the department currently accepts ACH payments for marijuana retailers and is working to implement credit-card acceptance but has not yet done so.

Lodging tax enforcement and short-term rentals: Legislators asked whether the department captures revenue from vacation rentals and intermediary platforms such as Airbnb. Lawley said the department dedicates audit resources to lodging programs and shares data with localities, but she acknowledged limits on available address-level data from major intermediaries. Legislators and committee members pressed for additional ways to find untaxed lodging inventory; the department said it looks at advertising and other registration sources and will continue to pursue detection methods.

Payroll reporting and combined reporting changes: Lawley described ongoing work on the combined payroll reporting product that allows employers to pay up to seven payroll-related taxes in a single process. She said the division is in the final stages of a product project to identify improvements and efficiencies in that combined reporting process, and that larger structural changes may require additional agency capacity.

New programs, process improvements, and training: The presentation listed 14 new tax or fee programs the department has implemented since 2018; Lawley highlighted two recent additions—the kratom registration program (effective 07/01/2023; 70 registrants) and collection of the 988 coordinated crisis service fee using the same return format as E-911. Lawley and director-level staff described process improvements including a consolidated contact center phone line for special business programs and additional training and recruitment changes to broaden candidate pools for tax-auditor roles.

Hiring and workforce initiatives: Committee members asked about difficulty hiring tax auditors. Lawley said the agency broadened minimum qualifications and updated hiring and training practices. Members asked the department to review external workforce-development programs (for example, tuition support programs for potential CPAs); Lawley said the department would look into those and referenced an existing state program, Uplift Oregon, that supports accounting training for employees.

Budget overview for the business division: The department presented the governor's requested budget figures for business-division programs included in Senate Bill 5536: $44,100,000 all funds and 140 FTE for the business division; a $4,400,000 other-funds limitation and 10 FTE for the marijuana program (expenses paid from marijuana funds prior to distribution); and $18,500,000 other-funds limitation and 49.23 FTE for the corporate (CAAT) program. No policy option packages were included in the governor's request for these items.

Ending: Committee members thanked department staff and the hearing continued with property-tax and collections presentations scheduled for the remainder of the day and the next meeting.","mediaType","Video","parentTitle","Joint Committee On Ways and Means Subcommittee On General Government 03/11/2025 8:00 AM","oneSentenceSummary","Oregon Department of Revenue Director Betsy Eimholt and Business Division Administrator Katie Lawley told the Ways and Means subcommittee on March 11 that enforcement activity and several customer-service measures improved in the business division, but the agency still faces challenges identifying untaxed short-term lodging and hiring experienced tax auditors.","taxTitle","General Government, Ways and Means, Joint, Committees, Legislative, Oregon","taxId",18636,"location","Oregon","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6287885,"DOR collections division reports $1.68 billion inventory, spike in automated write‑offs and cancellations",392,3528000,3920000,"/Search/View?dp=1&key=2546165-afca676d7b0d53b52a4a8c1314067fc8&start=3528&end=3920","https://assets.pipeline.soar.com/2546165-afca676d7b0d53b52a4a8c1314067fc8/thumbnail_3528000.jpg","/articles/6287885/Oregon/DOR-collections-division-reports-168-billion-inventory-spike-in-automated-writeoffs-and-cancellations","https://secure.pipeline.soar.com/6287885-4ed672c2d2b0842817b95028e847b925/orig.mp4?Expires=1770484783&Signature=kdqNEYnPTFID0EjGrdrEZcKXxDMHNEJ30~1fILJGb0HYzhD0VoapTeIrohwHCv7MqM0cpIIUFAyoBWkonSd34VwBq7aZ0-yehgza7Lp7THaS1I-fQlIHi8H9DUypiFmgipOk6Lt~dKBY0TjZs8dQuEOxZA6YpIVsfub2VmY3weyUT~m8HMPxQ6Cxma06SAL3FCM2IaBj4-PrNVup1rzxTwRJBbTmLb0HOvh8SGGLhdWolF2pcVI4ihapnQuFSln2H7yM296R9wh2BfvVO1HXcz~K-z6Ojy73DeZMgP~MTxl1q8KNcP2Gz-7wylnXXur-pbv6KasHZd-N6inK~SBbuw__&Key-Pair-Id=KUT5TJCACFTXG","Deanna Mack, administrator of the Department of Revenue Collections Division, told the Joint Committee on Ways and Means Subcommittee on General Government on March 11 that the collections division now consolidates tax and non‑tax collections, manages other‑agency accounts (OAA), and is using automation and analytics to improve performance.

Mack said the department's debt inventory available for collection was about $1.68 billion in fiscal 2024. She said roughly two-thirds of that inventory is tax debt and one‑third is assigned by other agencies; about 30% of the total inventory is assigned to private collection firms.

Why it matters: The collections division acts as the state's centralized collections agent for many agencies and local governments; changes in collections, write-offs and cancellations affect state and local agency revenues and accounting.

Collection rates and recent changes: Using Legislative Fiscal Office methodology, Mack reported a 15.7% collection rate for the department's tax debt in fiscal 2024; OAA collection rate was 5.9% and private collection firms' rate rose to 2.4% in the same period. The department projects roughly $440 million in tax collections and about $100 million for other‑agency accounts in the 2025–27 biennium.

Write-off automation and cancellations: Mack said that the department automated its write-off process in 2019 and that automation led to a backlog being processed; as a result, $68.9 million in uncollectible debt was canceled in fiscal 2024 when accounts aged out per statutory timelines. She explained that an account can be restored to active collections if new assets or activity are identified while it is in write-off status. The department cited ORS 293.240 for write-off authority during the discussion.

Settlement offers and other resolution tools: Mack said the department canceled $2.2 million under its settlement-offer process in fiscal 2024 and recently updated rules and planned an online calculator to improve accessibility of the settlement-offer tool.

Staffing, customer service and technology: Mack said the collections division has about 250 staff who manage payment plans, hardship reviews and active enforcement, and that turnover is a perennial challenge because many positions are entry level with active internal promotion. Mack said call-center modernization, improved website content, a department chatbot (informally referred to as ‘‘Doug’’), and analytic hires (a Research Analyst 4) are part of the division's strategy to improve customer experience and prioritization of accounts. She said the division uses data analytics to identify accounts most likely to pay voluntarily and to prioritize enforcement resources.

Ending: Mack said staff would return for additional meetings; committee members asked for follow-up materials including agency-specific breakdowns for large OAA contributors and additional detail on out-of-state collections and use of private collection firms.","Collections Division Administrator Deanna Mack told the Ways and Means subcommittee the department has $1.68 billion in collectible debt inventory, assigned nearly 30% to private collection firms, and canceled $68.9 million in uncollectible debt in fiscal 2024 after automating write-off processes.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6287890,"Property Tax Division requests $1.3M to backfill declining other‑funds, outlines industrial valuation and ORMAP work",1364,1635000,2999000,"/Search/View?dp=1&key=2546165-afca676d7b0d53b52a4a8c1314067fc8&start=1635&end=2999","https://assets.pipeline.soar.com/2546165-afca676d7b0d53b52a4a8c1314067fc8/thumbnail_1635000.jpg","/articles/6287890/Oregon/Property-Tax-Division-requests-13M-to-backfill-declining-otherfunds-outlines-industrial-valuation-and-ORMAP-work","https://secure.pipeline.soar.com/6287890-e9d48df8129f2cd92af4ebc73d080e79/orig.mp4?Expires=1770484783&Signature=BM-L7bJu2wy0f59y-HwlIE6DQEWpRh-A5otgBwXkWYBs-ohJH6u8N0qa4JVynX45OmpiZunb30VdMhBxuq5I3Iz7YCCtYADsbSajOiPWzuUFgrPfyAiryLnYrs1yIaA0PZ95ck4s-THYcdLCwZVD7qrj-QOck7FXWDhAXOhaG0jxNz4qjz9MbsanpBjUf8s3o9NolQDSzY6TwCZk4mYZGGC3bbho6PTLJF77Xwo75JCeKamuQ~pqYYhvV5jMZgMqcOyHsZ94GpLyJ4HSQO2s5WHnDuXX4JKKyDDQH9hWgAhrCw7zRgspYETpf7tOnPTPL5m2umfLpDZhLlbQl~yT4g__&Key-Pair-Id=KUT5TJCACFTXG","Brahm Ekstrand, administrator of the Property Tax Division at the Oregon Department of Revenue, briefed the Joint Committee on Ways and Means Subcommittee on General Government on March 11 about the division's appraisal responsibilities, modernization projects and a funding request to cover a shortfall in other funds.

Ekstrand said the division appraises specialized property statewide — including industrial, utility, and centrally assessed companies — and appraises more than 8.2 million acres of private forest land annually. He told the committee the state's appraised-value work attributable to Oregon for centrally assessed companies exceeds $34 billion.

Why it matters: Property valuations determined by the department affect tax bills and revenue for state and local services. Changes in the division’s funding and technology systems influence counties' ability to process tax rolls and maintain uniform appraisal practices.

Scope of programs and oversight: Ekstrand described four primary oversight functions: administering the CAFA grant program that supports county assessment staffing; reviewing certified ratio reports that counties submit annually; providing appraiser testing and continuing education; and prescribing statewide mapping standards. He said ORMAP (the statewide digital base map funded by a $1 document recording fee that generates about $800,000 annually) has converted 87% of tax maps to digital format and 20 counties have reached ORMAP goal 6 for highest accuracy.

Industrial and central assessment valuation work: The division annually values more than 800 companies in industrial valuation and central assessment, generating about $800 million and attributing more than $34 billion in company value to Oregon. Ekstrand described an annual review process in which returns are manually processed each year with on-site inspections and full reappraisals performed when activity indicates the need. Depreciation disputes were described as a common point of contention between the department and taxpayers in industrial valuations.

Modernization and project status: Ekstrand and other staff said the department completed modernization of the central-assessment software and is working on the industrial-valuation portion as part of the Elvis project. Presenters said they had encountered vendor issues, adopted a contingency plan, and were launching a formal project kickoff for the contingency work; they said they were \"on track to go live in January,\" and that they expect to remain within budget.

Funding request and CAFA/CAPA notes: The division requested $1.3 million general fund this biennium to cover a decline in other-fund revenues that historically funded appraisal positions. Ekstrand said appraisal positions are partially funded by an other fund source he referred to as \"CAPA/CAFA\" during testimony; he explained that statutory limits cap the department’s share of that funding and that revenues are not indexed, creating a gap between personal-service costs and available other funds. Committee members asked whether this request would only sustain current operations; Ekstrand said the request is to maintain existing services and positions rather than add staff.

Senior and disabled deferral program: Ekstrand described the senior/disabled deferral (senior-deferral) program that places a lien on qualifying properties and pays county property taxes for participants. He said the program pays about $12 million annually on behalf of participants and that the revolving account that funds the program had been depleted previously but now holds about $70 million. Ekstrand said participation has been declining and staff reported common reasons: applicants' reluctance to place a state lien on their homes and concerns about reduced home value for heirs. The department confirmed the 6% simple interest charged on deferrals is established in statute.

Ending: Ekstrand said the division continues outreach and training for county partners and requested that the committee consider the $1.3 million general-fund request to avoid service interruptions; the informational hearing continued with the collections division briefing.","Property Tax Division Administrator Brahm Ekstrand told the subcommittee the department appraises specialized property statewide, is modernizing legacy valuation systems, and is requesting $1.3 million general fund to offset declining other‑fund revenues that support valuation staff.","actionData","errors"]

Article not found

Oregon Department of Revenue business division cites enforcement gains, lodging-tax challenges in budget briefing

DOR collections division reports $1.68 billion inventory, spike in automated write‑offs and cancellations

Property Tax Division requests $1.3M to backfill declining other‑funds, outlines industrial valuation and ORMAP work