COST OF COMMuNITY SERvIcEsOKANOGAN COUNTY, WASHINGTON

Prepared byAmerican Farmland Trust

May 2007

~ I~~TMAmerican Farmland Trust

ACKNOWLEDGMENTS

American Farmland Trust is grateful for the support and funding for this report providedby the Methow Conservancy.

We would also like to thank Bob Breshears, County Engineer, Public Works; CarlChristensen, County Fair Office; Scott Furman, Assessor; Judy Eberle, Pam Robbins andLaurie Thomas, in the Auditor’s Department; Bob Gorski, Building Official; Don Hover,County Commissioner; Anna Lyon, Noxious Weeds; Leah McCormack, Treasurer; FrankT. Rogers, Sheriff; Norman Suverly, County Agent; Jim White, Chief Appraiser; andF. Gregory Wilder, Planning & Development.

American Farmland Trust (AFT) is a private, nonprofit conservation organizationfounded in 1980 to protect our nation’s strategic agricultural resources. AFT works tostop the loss of productive farmland and to promote farming practices that lead to ahealthy environment. AFT provides a variety of services to landowners, land trusts,public officials, planners, agricultural agencies and others. Services include Cost ofCommunity Services studies, workshops on farmland protection and estate planning,farmland protection program development and agricultural economic analysis.

NATIONAL OFFICE TECHNICAL ASSISTANCE SERVICES1200 18th Street NW, Suite 800 One Short Street, Suite 2

Washington, DC 20036 Northampton, MA 01060(202) 331-7300 (413) 586-9330

www.farmland.org

American Farmland TrustSAVING THE LAND vwr SUSTAINS Us

© 2007, American Farmland Trust

Okanogan County, WACost ofCommunity Services Study

Table of Contents

EXECUTIVE SUMMARY 2

INTRODUCTION 4

OKANOGAN COUNTY 4COST OF COMMUNITY SERVICES STUDY 5

COST OF COMMUNITY SERVICES STUDY IN OKANOGAN COUNTY 7

STEP ONE: COLLECT DATA AND CONDUCT INTERVIEWS 8STEP TWO: ALLOCATE REVENUES AND EXPENDITURES BY LAND USE 9Revenues 9Expenditures 12

STEP THREE: ANALYZE DATA AND CALCULATE RATIOS 13

FINDINGS 15

DISCUSSION 16

APPENDICES 18

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EXECUTWE SuMMARY

At the request of the Methow Conservancy, American Farmland Trust (AFT) conducted aCost of Community Services (COCS) study to find out the current net fiscal impact ofexisting land uses in Okanogan County. The study analyzes revenues and expenditures ona land use basis for fiscal year 2005 (year ending December 31). It examines revenues byland use and the financial demands of public services (e.g., public works, sheriff, planning,general government) and shows the cost of providing these services to residential,commercial and industrial, farm, forest, and open land use, as well as land not in privateownership.

The study focused on county and school budgets because they represent revenues andexpenditures for the largest portion of government services provided to Okanogan Countyresidents. The COCS study in Okanogan County found that:

86 percent of revenue in fiscal year 2005 was generated by residential landuses; 6 percent was generated by commercial and industrial land; 5 percent byfarm, forest and open land; and 3 percent by other lands.’

92 percent of county expenditures were used to provide services for residentialland compared with 3 percent for commercial and industrial land, 2 percent forfarm, forest and open land, and 1 percent for other lands.

In other words, for each $1 of revenue received from residential properties in fiscal year2005, Okanogan County spent $1.06 providing services to those lands. For each $1 fromcommercial and industrial land uses, the county spent 59 cents providing services; for each$1 received from farm, forest and open land, the county spent 56 cents; and for each $1received from other lands, the county spent 62 cents.

Tax-exempt lands including state, federal and tribal lands.

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Residential land uses created a deficit of $4.8 million, while the other three lani use

categories generated surpluses: $2.2 million from commercial and industrial, $2.1 millionfrom farm, forest and open land, and almost $1 million from other lands. While residentialland use contributes the largest amount of revenue, its net fiscal impact is negative.

Farm, forest and open lands pay more in local tax revenues than they receive in services.Differential property tax programs are justified as a way to provide an incentive to keep

land open and in active agricultural use. Even with a reduced assessed value, theseproperties contribute a surplus of revenue to pay for public services for residents ofOkanogan County.

COCS Study Findings, Okanogan County

CommercialOkanogan FY 2005 . . Farm, ForestResidential and Other (1)County Actual and OpenIndustriala) TotalRevenues $ 93,233,134 $ 80,369,617 $ 5,397,482 $ 4,913,609 $ 2,552,427b) TotalExpenditures $ 92,748,834 $ 85,230,492 $ 3,177,039 $ 2,771,549 $ 1,569,754Netcontribution(a-b) $ 484,300 $ (4,860,875) $ 2,220,443 $ 2,142,060 $ 982,673Land useratio* $1.00! $1.06 $1.00! $0.59 $1.00! $0.56 $1.00/$ 0.62(1) Includes state, federal and tribal land.*For each $1 of revenue generated, the cost of services provided.

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INTRODUCTIONOkanogan CounyOkanogan County is located in north central Washington and is bordered by Ferry Countyto the east, the Columbia River to the south, the Cascade Mountains to the west, and byBritish Columbia, Canada, to the north. The county covers 5,281 square miles, or morethan 3 million acres, making it the largest county in Washington. While Okanogan County

is approximately the size of a small state, only 30 percent of its land (see Table 1) is inprivate ownership due to the large amount of state, federal and tribal land.

Table 1: Acres of Land by Ownership Category, Okanogan CountyPercentage of

Ownership Acres Total LandPrivate 953,301 27.95 %City and County 2,280 0.07 %Public Utility Districts 1,505 0.04 %State 357,721 10.49%Federal 1,574,262 46.15 %Tribal 485,695 14.24 %Water Bodies 36,439 1.07%Total 3,411,203 100%

The county population in 2005 was 39,600 with the largest city and town populations in

Omak (4,685) and Okanogan (2,435). Other municipalities include Brewster, Conconully,Coulee Dam, Elmer City, Oroville, Pateros, Riverside, Tonasket, Twisp and Winthrop.

About 60 percent (23,870) of the population resides in the unincorporated part of the

county, with 40 percent (15,370) living in the incorporated areas.2

In 2004, the approximately 44,000 parcels of private property in the county had an

assessed value of more than $2 billion. Residential property made up the largest portion ofthis value:

• 16,545 residential properties (single and multi-family);

• 1,553 commercial properties;

• 73 manufacturing properties;

2 2005 Data Book, Washington State

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Okanogan County, WACost ofCommunity Services Study

• 3,585 agricultural properties not in “current use”3; and

• 22,274 properties under resource produDtion and extraction, open space undercurrent use assessment and undeveloped land.

The 2002 Census of Agriculture reported 1,486 farms4 in Okanogan County operating on

1,241,316 acres of farmland, or about 37 percent of the county’s total land. The averagefarm size was 835 acres with an average estimated market value of land and buildings of

$754,965. The market value of agricultural products sold was $137.4 million in 2002. Theleading products sold included fruits, tree nuts, and berries ($1 16.5 million), cattle andcalves ($12.9 million), aquaculture ($6.6 million) and other crops and hay ($3.8 million).

There were 15,992 farm workers with a total payroll of $37.3 million.

Cost of Community Services StudyA COCS study is a case study analysis of the net fiscal impacts of existing land uses onlocal budgets. It provides a snapshot in time of costs versus revenues based on current landuse. COCS studies are based on actual budgets in a recent and discrete fiscal period. Theyare based on real numbers, making them different from traditional fiscal impact analyses,

which are predictive and speculative. COCS studies show what services taxpayers receivefrom their local government and how local government revenues and expenditures relate toland use.

At the request of the Methow Conservancy, American Farmland Trust (AFT) conducted aCOCS study to determine the current net fiscal impact of existing land uses in OkanoganCounty, Washington. The goal of this COCS study is not to prescribe a course of actionbut to provide reliable financial data to help officials make informed planning decisionsand to evaluate strategies to maintain a balance in the distribution of land uses in thefuture. By using a community’s own statistics and financial, land use and economic data,COCS studies help move public dialogue from speculation to projection—from emotion toanalysis. AFT developed this low-cost fiscal analysis to contribute local knowledge to

decisions about land use.

Current use taxation encourages landowners to keep acreage in farming, forestry and open space use byreducing land values. It assesses the value on the land’s current use rather than the land’s highest and bestuse.‘~ A farm operation can contain several individually assessed parcels of land.

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Okanogan County, WACost ofCommunity Services Study

The process of conducting a COCS study is relatively straightforward. Local budgetaryinformation is allocated to major land use categories. The study relies on budget andfinancial records and in-depth interviews with local government officials and budgetmanagers to understand how revenues were generated and how appropriations were spentduring a recent year.

AFT developed the COCS approach to investigate three common claims often heard atcommunity meetings:

1. Open lands—including working agricultural and forest lands—are an interim landuse that should be developed to their “highest and best use”;

2. Agricultural land gets an “unfair” tax break when it is assessed at its actual usevalue for agriculture instead of at its potential use value for development; and

3. Residential development will lower property taxes by increasing the tax base.

While it is true that an acre with a new house generates more total revenue than an acre offarmland, this tells us little about a community’s fiscal balance. In areas where farming andforestry are important industries, it is especially relevant to consider the fiscalcontributions of privately owned natural resource lands. Farm, forest and open landsgenerate less revenue than residential, commercial or industrial properties, but they requirelittle public expenditure due to their modest demands for infrastructure and public services.COCS studies determine the net fiscal impact of land uses in the present by comparingtotal revenues to total expenditures to ascertain the overall contribution of different

land uses.

There are three basic steps in conducting a COCS study:1. Collect data: Obtain relevant reports and other financial records, interview officials,

boards and departments.2. Allocate revenues and expenditures by land use.3. Analyze data and calculate ratios.

The following section explains how the COCS study was conducted in Okanogan County.

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COST OF COMMUNITY SERVICES STUDY IN OKANOGAN COUNTY

The COCS study focused on county and school services because they represent revenues

and expenditures for the largest portion of government services provided to residents livingin Okanogan County. The study covers services provided countywide and includes everyparcel of land in the county but does not include city or town services and many special

districts (irrigation, hospital, cemetery, etc.). An exception was made for services providedunder contract agreements with county departments (police services under contract totowns and dispatch for ambulance and fire, for example). Analyzing municipal budgets byland use requires separate studies that are beyond the scope of this project. Since themunicipalities are dominated by residential, commercial and industrial land use, their fiscal

records primarily show revenues from those land uses and expenditures back to the sameland. The services analyzed in the study represented an estimated 91 percent of the

services as shown in the following table:

Table 2. Community Services in Okanogan County, WA

Service Cost in 2005 Percent of AllExpenditures

Services StudiedCounty Government $ 31,087,661 30.28 %School Districts $ 61,661,173 60.07 %Library District $ 999,696 0.97 %

Subtotal $ 93,748530 91.32%Services Not StudiedCemetery Districts $ 41,462 0.04 %Hospital Districts $ 881,255 0.86 %EMS Districts $ 693,966 0.68 %Fire Districts $ 927,557 0.90 %City Services (a) $ 6,360,276 6.20 %

Total All Services (b) $ 102,653,046 100.00 %(a) Based on a review of property taxes and an assumption that property taxes are about one-

third of revenues.

(b) Several enterprise funds are not included in this analysis such as TV., Irrigation, Water andReclamation Districts.

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Eight school districts were included in the study: Brewster, Methow Valley, Nespelem,Okanogan, Omak, Oroville, Pateros and Tonasket. The Chelan, Coulee Dam, Douglas,Ferry (#3093) and Ferry (#5 03) school districts also serve a few residents of OkanoganCounty. According to county assessor records, properties in Okanogan Countycontributing ta~s to these school districts represent about 2 percent of the total countyassessment, These districts were left out of the analysis due to the difficulty of determining

the proportion of service costs provided by these school districts outside of the county. Itwas also assumed that a small number of students from other counties were enrolled inOkanogan County schools, thereby offsetting any service costs.

Before the study began, AFT contacted public officials to set up interviews, to understandlocal issues related to budgets, and to define land use categories. After a review of the

county property tax classification system, four land use categories were defined forthis study:

Residential — property used for dwellings, includingfarmhouses, mobile homes,and rental units

Commercial and Industrial — property actively used for business purposes other

than agricultural or forestry, including retail and wholesale production

Farm, Forest and Open — all agricultural and forest parcels, including those

qualifying for reduced assessment under Washington’s Open Space Taxation Act5

Other — tax-exempt properties including state, federal and tribal land.

Step One: Collect Data and Conduct InterviewsInterviews with county officials were conducted to obtain relevant information and collectnecessary documents. The Okanogan County 2005 Annual Report provided actual dollars

for services from all county departments and included current expense resources andspecial funds. The county’s report was reviewed to gain an understanding of the nature ofservices provided by county departments.

~ The Open Space Taxation Act, enacted in 1970, allows property owners to have their open space, farm andagricultural and timberlands valued at their current use rather than their highest and best use.

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Information for both current expense and special funds during fiscal year 2005 was enteredinto spreadsheets and allocated by land use. Current expense funds cover generalgovernment departments including the assessor, auditor, planning and development,

county clerk, courts, prosecuting attorney and sheriff. Special funds include veterans’relief, roads, noxious weeds, alcohol and drug abuse, infrastructure, emergency services,communications, and a number of public works functions. In addition, library and school

district services were included in the analysis. The largest county service fund waseducation with expenditures of $61.7 million.

Step Two: Allocate Revenues and Expenditures by Land UseOfficials were asked to provide records showing how revenue was generated by land use

and to what extent each land use was served by the expenditure. This step involvedallocating all fiscal year 2005 revenues and expenditures to the land use categories based

on information gathered from reports and interviews. Appendix A of this report shows theallocation of all revenues and expenditures by land use for services provided in the county.

RevenuesRevenues under Okanogan County’s current expense fund come from local, state andfederal sources. Local sources include general property taxes, sales and use taxes, licenses

and permits, charges for services, and fines and forfeits. State sources of revenue areprimarily in the form of grants and payments in lieu of taxes (PILT). Federal sources of

revenue mostly are grants dedicated to a specific purpose, such as a bulletproof ~estprogram, meals for the jail or planning grants for stream preservation studies. Severalfederal agencies (Department of the Interior and Bureau of Land Management) also

donated PILT revenue.

For the most part, specific revenues in the financial records were allocated to the land use

that produced them. But, some items do not always have a clear land use connection andare allocated based on the overall land use profile of services by a department asdetermined during interviews. For example, a grant to pay for bulletproof vests wasallocated by the land use percentage determined for services provided by the sheriff’sdepartment.

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Okanogan County, WACost ofCommunity Services Study

Business licenses and permits, public utility permits, hotel/motel taxes and franchise feeswere some of the items assigned as commercial revenue. Permits, fees and licenses werealso allocated by land use source. Marriage licenses, for example, were generated asresidential revenue. State and federal government grants were allocated according to thetype of program or land use that received the income because the re’~enue was provided to

pay for specific services. For example, all federal and state funding for education wascounted as residential revenue.

Another source of revenue is the local sales tax levied on products sold in the county.

Though sales tax is generated from commercial land use, primarily county residents pay it,with businesses serving as pass-through agents. Sales tax is different from taxes or feesgenerated by a business out of operating expenses. However, it could be argued that

without commercial establishments, there would be no sales tax revenue in the county.Based on a review of state sales tax records by business category, 43 percent of local salestax revenues were attributed to residential land use, 53 percent to commercial and1 percent to farm, forest and open. 6

Property TaxesReal and personal property taxes are collected for the general fund and a number of special

funds and were allocated in the study based on a review of all property assessments. Thebreakdown of property tax revenues into land use classes was available from the assessorof property. The county’s property categories and assessed values had to be attributed to

the three tax paying land use categories identified in this study.

Residential — This category includes all single- and multi-family homes underWashington Department of Revenue (DOR) codes 11, 12, 13, 14, 18, and 19, as well as

farmhouses. All homes were included in the residential category because of the nature ofpublic service demands.7 Therefore, the value of houses on farm and forest properties isincluded in the residential category to correspond with services provided to homeownersseparate from their agricultural business. The assessed value of these residences was

6 Washington State, Department of Revenue, Annual Sales and Use Tax Report for Okanogan County, 2005.‘~ Farmhouses are a residential use demanding services similar to other residential properties. The residents ofthe house may go to school, require ambulance and police service, participate in local recreation, vote, buylicenses, go to court for domestic disputes, etc.

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Okanogan County, WACost ofCommunity Services Study

added to the residential category to determine the value of property taxes paid by“residential” properties.

Commercial and Industrial — This land use category included the total real property

value of commercial and industrial properties (WA DOR codes 15-17, 21-39, and 41-79), as well as the value of personal property8 under the commercial and industrialcategories.

Farm, Forest and Open — This category includes land classified under Washington DORcodes 81 to 99, including agricultural, resource extraction (fruit, storage, nurseries, truckfarms, etc.), open space, current use assessment and undeveloped land.

Appendix B shows how land in Okanogan County is classified for assessment purposesand how all or a portion of the taxable value of each classification was adjusted to match

land use categories i~ed in this study. The land use contribution of tax revenues for allproperties in the county resulted in the following:

• 69 percent from residential development

• 12 percent from commercial and industrial development• 19 percent from farm, forest and open land

A road levy is also collected from the unincorporated portion of the county. The assessor’s

office was asked to provide data showing only properties in the unincorporated area (seeAppendix C). The property tax contributions for the road levy were:

• 75 percent from residential

• 4 percent from commercial and industrial• 21 percent from farm, forest and open

Finding the proportion of property taxes paid from residential, commercial and industrial,

and farm forest and open properties to the school districts in Okanogan County required aseparate breakdown of assessed values from by the assessor’s office. Each school districtvaries in the amount of acreage, the total assessed value of the land, and has separatebudgets and tax rates. Therefore, land use values and property taxes were calculated for

Personal property taxes are levied on temporary or moveable property, such as business furnishings, officemachines, computers, equipment and telephones.

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Okanogan County, WACost ofCommunity Services Study

each district (see Appendix D for assessments by school district). Budgets for every schooldistrict were also obtained from the Washington State Auditor’s office.

ExpendituresCounty officials and department heads were interviewed to determine how countyexpenditures should be allocated to the land use categories. Department heads gave anoverview of their services and identified any reports (dispatch records, permit summaries,organizational charts) and other secondary sources of information. During the interviews,AFT explained what land uses were included in each of the COCS study classifications.

Officials were asked which land use was served by each expenditure.

Several county service expenditures were clearly residential, such as housingrehabilitation, probation, mental health, drug and alcohol abuse, and emergency welfare.All education expenditures including operating, debt service and capital projects wereattributed to residential land use. Tourism dollars were allocated to commercial land use.

A large portion of County Extension services was allocated to farm, forest and open lands.Court expenses were allocated by reviewing case file statistics for Superior, District andJuvenile courts. Typically, tax-exempt properties are not included in a COCS study,however, a large portion of Okanogan County acreage is tax-exempt and these properties

do provide some revenue for county services. When county departments identified someservices to this category (police and planning, for example) a method of allocation wasconsidered. For the most part, budget line items were allocated to more than one land use

as described in the following sections.

Public Works and Roads

Local road and highway costs are one of the most difficult to allocate by land use. Themany different uses and users of each road make it challenging to determine whatpercentage originates from residential, commercial/industrial, farm forest and open lands,

or state, federal and tribal lands. A combination of data from the Washington Departmentof Transportation, local land use values and motor vehicle registration records werereviewed to gauge county road use. In 2004, Okanogan’s 294 miles of roads (minorarterial, major collector, minor collector, local) registered over 277 million vehicle miles

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Okanogan County, WACost ofCommunity Services Study

traveled (VMTs).9 Motor vehicle registrations by class were obtained from the stateDepartment of Revenue and sorted by residential (passenger, off-road vehicle,snowmobile, motor home, etc.), commercial and farm vehicles. The percentages of land

use values by property class and motor vehicle registrations were combined and averagedto come up with land use allocations of 78.4 percent residential, 8.5 percent commercialand industrial and 13.1 percent farm, forest and open. Obviously, some of the road use is

for travel to state, federal and tribal land, but without an in-depth traffic study, an amountof road service to those lands could not be determined. An estimated $923,468 was paid

into the county road fund from state and federal sources, so this amount was used as theservice cost for the use of roads to tax-exempt land, with the remaining amount divided

among the three tax paying land use categories.

Use of “Fallback” and “Administrative” PercentagesEven after extensive record searches, in a few cases it was not possible to attribute specific

line items to the land use categories. For example, administrative salaries and publicbuildings serve the entire county in a general capacity. In this situation, either a land use

fallback or general administrative breakdown was applied. The administrative percentagesapplied to revenue and expenditure line items equal the total land use percentages in the

study. For example, if 70 percent of the expenditures were for residential services, then 70

percent of the county commission expenditure would be allocated to residential.Administrative percentages were applied to the county clerk, commissioners, courthousemaintenance and capital projects, treasurer, treasurer’s operation and maintenance, civilservice, and medical insurance reserve.

Step Three: Analyze Data and Calculate RatiosThe final step of the COCS study was to analyze the data gathered and evaluate the actualbudgets on a spreadsheet. The dollar amount for each line item of the budget was allocatedamong the three land use categories. The amounts were entered for each line item, andtotal revenues and total expenditures were summed for each of the three land usecategories.

9VMTS are length of road times number of average daily trips by road segment. National Highway SafetyAdministration, Highway Performance Monitoring System, 2004 data.

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The total net surplus was calculated by comparing total revenues to total expenditures ineach category. The county budget allocations are included as Appendix A. Thisinformation is also presented as ratios to show the actual expenditure for e~ery dollarraised (see Table 3, Study Findings, on page 14). The findings were checked for accuracyand were shared with the Methow Conservancy for its review and comments, which wereincorporated into the final report.

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FINDINGS

In fiscal year 2005, Okanogan County residential land use generated $80.4 million in

revenues to cover residential land use expenditures of $85 million. Comparing revenues toexpenditures shows that residential land use had a $4.9 million shortfall, which was covered

by a $2.2 million surplus from commercial and industrial properties; a $2.1 million surplusfrom farm, forest and open land, and almost $1 million from other lands.

Findings for Okanogan County are presented in Table 3 below. The first two rows of the

table show the total dollar amount allocated to each land use for revenues andexpenditures. The third row shows the net contribution, or net financial impact, for eachland use, which was determined by comparing the revenues generated with theexpenditures provided. The next row of land use ratios presents this same information inratio form and offers a clear way to see how much each land use costs for each dollar of

revenue it generates for the county.

The land use ratios show the costs required per $1 of revenue generated in fiscal year 2005.For each $1 of revenue received from residential properties, the county spent $1.06providing services. For each $1 from commercial and industrial land uses, the county spent

59 cents, for each $1 received from farm, forest and open land, the county spent 56 centson services, and for each $1 from other lands, the county spent 62 cents.

Table 3. Study FindingsCommercial Farm, ForestOkanogan FY 2005 Residential and and Open Other (1)County Actual Industrial Land

a) TotalRevenues $ 93,233,134 $ 80,369,617 $ 5,397,482 $ 4,913,609 $ 2,552,427b) TotalExpenditures $ 92,748,834 $ 85,230,492 $ 3,177,039 $ 2,771,549 $ 1,569,754Netcontribution(a-b) $ 484,300 $ (4,860,875) $ 2,220,443 $ 2,142,060 $ 982,673Land useratio* $1.00! $1.06 $1.00 /$0.59 $1.00! $0.56 $1.00! $ 0.62(1) Includes state, federal and tribal land.*For each $1 of revenue generated, the cost of services provided.

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DISCUSSION

COCS studies provide a baseline of information to help local officials and citizens makeinformed land use decisions. They offer the benefit of hindsight to see the effect ofdevelopment patterns to date. They also demonstrate the fiscal importance of privatelyowned land in farm and forest uses.

The ratios of revenue generated to cost of services found in Okanogan County are somewhatdifferent from those of other COCS studies because of the inclusion of state, federal andtribal lands as a separate land use category. The residential ratio of $1 of revenue to $1.06expenditure is lower than the national median of $1.19. AFT has found a lower residentialratio to be typical in communities where the commercial and industrial laixl base is fairlysmall. The Okanogan commercial and industrial land use ratio of $1 of revenue to 59 cents

of expenditure is higher than the national median number of 29 cents. Roads were thehighest expenditure under the commercial and industrial column at $790,509. The additional

cost can be explained by the fact that unincorporated areas, which are primarily residentialand agricultural, are charged the $2.5 million road levy, but the road expenditures arecharged to all properties in the county—commercial properties contribute a low percentage(4 percent) of property taxes to county roads, but in this study they were assumed to use

8 percent of the service costs. The farm, forest and open ratio of $1 to 56 cents is more thanthe national median of 37 certs, with road expenditures for this land use at $1.2 million, oralmost half of all the expenditures associated with farm, forest and open land. Due to the

extensive road mileage and rural nature of Okanogan County, it’s reasonable to assume thatthe higher ratio is correct.

The purpose of a COCS study is not to recommend one type of land use over another butrather to help a community determine the net fiscal contribution of farm and forest lands sothese lands may be duly considered in the planning process. Because the studies aredescriptive, they should not be used to predict the impact of a single development or toproject future costs of services created by new development. COCS studies are notdesigned to judge the value of one land use over another or to compare one type of newdevelopment to another.

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The results of this study provide reliable financial information that demonstrates theimportance of agricultural and forest lands to the fiscal balance of Okanogan County. Itsuggests that development of strategies to retain this land base for future agriculture would

be a good long-term investment and that:

• Differential property tax programs are justified as a way to provide an incentive

to keep land open and in active agricultural use. Even with a reduced assessedvalue, agricultural properties contribute a surplus of revenue to pay for publicservices for residents of Okanogan County.

• Taxes and other revenues from residential development do not cover all thepublic services residents receive from the county.

• Agricultural lands pay more in local tax revenues than they receive in services.

A balance of land uses, including agricultural lands, is needed to provideadequate revenue to pay for these services. The findings of this study show thefiscal benefits that result from different land uses and provide factualinformation to help residents understand the delicate fiscal balance betweentaxes, other community revenues and the costs of public services.

With product sales of almost $137.4 million in 2002, agriculture is an important part of the

county economy. Any future efforts to preserve this land base and improve economicdevelopment that promotes this local industry will also yield greater fiscal revenues.

This information should be useful for Okanogan County leaders and residents when facedwith land use decisions now and in the future. In addition to helping maintain fiscalbalance, agricultural lands help sustain the local economy, contribute to economic diversityand rural character, and F~lp shape the overall quality of life in the region.

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APPENDICES

A. Okanogan County Revenues and Expenditures

B. Assessed Value and Property Tax Calculation

C. Road Levy Calculation

D. Assessed Values by School District

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IND

IXA-RE

VENU

ESAN

DEX

PEND

ITUR

ESOk

anogan

County,

WA

.~S

Commercia

l!Re

sidential

Industrial

Farm,Forest,

Other

Open

CURR

ENTEX

PENS

ERE

SOUR

CES

Code

#REV

ENUES

Actual

MethodofAllocation

Land

UsePercentage

Taxes

001000

GeneralP

roperty

Taxes

$4,6

10,96

9001000

TimberH

arvestTax

$66,63

4001000

LocalR

etailS

alesUseTax

$1,4

38,85

7001000

LocalC

JSSales

UseTax

$258,2

39001000

ExciseTaxes

$53,21

5001000

Interest&

Penalty

onDe

linq.Tax

$720,9

74Total

Taxes

$7,1

48,88

8Lic

enses&Permits

001000

Busin

essLic

enses&Permits

$1,2

40001000

Non-Busin

essLic

enses&Permits

$314,4

60Total

Licenses&Permits

$315,7

00Intergovernm

entalR

evenue

001000

BulletP

roofVestProgram

$3,7

68001000

USDI/BLM

PILT

$911,5

19001000

FederalG

rants

001000

Jail:US

DA/SI-

Meals

$21,83

0001000

P/AUS

DAFood

Stam

pFraud

$552

001000

FederalLeadEntity

$12,66

7001000

Wate

r:WRIAStream

Gauge

$20,31

8001000

Wate

r:Up

perC

olum.

SRBpla

nning

$144,0

61001000

HazMa

tGrant

$8,7

42001000

Gen:

DCD-OC

CAC(se

rvices)

$126,0

35001000

CDBG

:Housin

gRe

hab.

$115,8

74001000

CDBG

:Plan

ning

$17,25

7001000

JUV:JAIBG

$10,72

8001000

NWPC

CSB

PMe

thow

$13,02

1001000

NWPC

CSB

POk

anogan

$8,6

81001000

CLK:

DSHS

-SupportE

nf.$

23,15

7001000

P/ADS

HS-SupportE

nf.$

168,2

34001000

Home

landSecurity

Grant

$123,6

83Total

FederalG

rants

$814,8

41

68% 0% 42%

42%

68%

68%

61%

12% 0% 58%

58%

12%

12%

23%

$-

assessor~

sdata

$-

forestrevenue

$-

WADO

R,sales

&usetax

,2005

$-

WADO

R,sales

&usetax

,2005

$-

Assessor’sdata

$-

Assessor’sdata

$ $-

100%comm

ercia

l$

-Building

dept.

intervie

w,and

$

18sheriff’sdept.

%911,5

19forestservicepaym

ent

20%

100% 1% 1% 20%

20%

16%

0% 0% 0% 0% 0% 0% 0%

$3,1

44,25

4$ $

599,3

04$

107,5

60$

36,28

8$

491,6

38$

4,379,04

4

$ $300,4

00$

300,4

00

$2,9

29$ $

21,83

0$

552

$ $ $126,0

35$

115,8

74$

17,25

7$

10,72

8$ $ $

23,15

7$

168,2

34$

104,4

47$

588,1

15

$35,56

0$

19,03

2$

617

$4,9

51$ $

22,76

2$ $ $

4,956

$

0%100%

0%0%

96%

4%1%

0%95%

4%1%

0%

78%

13%

9%0.5

%0%

0%0%

100%

$567,4

31$ $

829,7

77$

148,9

24$

6,549

$88,72

4$

1,641,40

5

$1,2

40$

12,20

3$

13,44

3

$486

$$

-$

$ $ S $8,7

42$ $ $ $ $ $ $ $ $

12,62

0$

21,36

2

$2,9

94$ $

83.21

$822

$ $22,76

2$ $ $ $

$899,2

84$

66,63

4$

9,776

$1,7

55$

10,37

9$

140,6

13$

1,128,43

9

$ $1,8

57$

1,857 335

$-

$

$ $ $2,6

31$

4,220

$29,92

2$ $ $ $ $ $

2,705

$1,8

03$ $ $

6,615

$47,89

6

$1,3

76$ $

72.59

$566

$2,6

31$ $

1,748

$14,22

4$ $

2,423

001000

001000

001000

001000

001000

001000

001000

001000

001000

001000

StateGrants

P/A:

Lg-ProsSalaryS

HSec.Of

State

Grant

Aud:

DOLPosta

geSH

R:Train

ingCo

mmission

WTR

:WDF

WLead

Entity

SHR:

Litter

Control

WTR

:Meth

ow2514

FCAA

PMe

thowCF

HMP

JUV:

CASA

CTED

:Com

pPla

nNa

t.Re

sources

$39,93

0$

19,03

2$

814

$6,3

70$

12,66

7$

45,52

3$

8,418

$68,48

1$

4,956

$11,66

6

$-

100%

resid

ential

100%

0%0%

0%$

-100%

resid

ential

100%

0%0%

0%$

10,03

6pla

nning

(acre

s,priv/non-priva

te)0%

0%21%

79%

~516,09

8pla

nning

(acre

s,priv/non-priva

te)0%

0%21%

79%

~$114,1

39pla

nning

(acre

s,priv/non-priva

te)0%

0%21%

79%

$-

100%

comm

ercia

l0%

100%

0%0%

$-

100%

resid

ential

100%

0%0%

0%$

-100%

resid

ential

100%

0%0%

0%S

-pla

nning

dept.

intervie

w100%

0%0%

0%$

-100%

resid

ential

100%

0%0%

0%$

10,31

7pla

nning

(acre

s,priv/non-priva

te)0%

0%21%

79%

$6,8

78pla

nning

(acre

s,priv/non-priva

te)0%

0%21%

79%

S-

100%

resid

ential

100%

0%0%

0%5

-100%

resid

ential

100%

0%0%

0%S

-comm

unica

tions

84%

10%

5%0%

5157,4

6872%

3%6%

19%

5-

PAdepartm

ent

89%

7%3%

0%5

-100%

0%0%

0%$

41.11

adminis

trative%

76%

10%

9%5%

$31

sherriffsdept.

%78%

13%

9%0%

$10,03

6pla

nning

(acre

s,piiv/n

on-private)

0%0%

21%

79%

$-

divide

dbetweenres

.&comm

erci

50%

50%

0%0%

$6,6

69pla

nning

(acre

s,priv/non-priva

te)0%

0%21%

79%

$54,25

8pla

nning

(acre

s,priv/non-priva

te)0%

0%21%

79%

S-

100%

resid

ential

100%

0%0%

0%5

9,243

planning

(acre

s,priv/non-priva

te)0%

0%21%

79%

A-i

APPE

NDIXA-RE

VENU

ESAN

DEX

PEND

ITUR

ESOkanoganCo

unty,W

ACO

CS

Code

#RE

VENU

ESActual

Residential

Com

mercial!

Farm,Forest,

Other

MethodofAllocation

Land

UsePercentage

001000

CLK:

DSHS

-SupportE

nf.$

6,631

$6,6

31$

-$

-$

-100%

resid

ential

100%

0%0%

0%001000

JUV:At

Risk

Service

s$

90,751

$90,751

$-

$-

$-

100%

resid

ential

100%

0%0%

0%001000

JUV:

JrServices

$13,800

$13,800

$-

$-

$-

100%

resid

ential

100%

0%0%

0%001000

JUV:

FirearmEnhancem

ent

$22,526

$22,526

$-

$-

$-

100%

resid

ential

100%

0%0%

0%001000

P/A:

DSHS

SupportE

nf.

$79,560

$79,560

$-

$-

$-

100%

resid

ential

100%

0%0%

0%001000

AOC-printerreplacem

ent

$6,655

$5,770

$692

$194

$-

court%

87%

10%

3%0%

Totalstategrants

$437,781

$306,916

$27,35

2$

23,23

5$

80,278

70%

6%5%

18%

InLieu

ofTaxes&ImpactPaym

ents

001000

SHR:

BoatingSafetyAllocation

$12,14

3$

12,143

$-

$-

$-

100%

resid

ential

100%

0%0%

0%001000

Clerk’s

LFOCo

llections

$14,086

$-

$14,086

$-

$-

(legalfinancia

lobligation)

0%100%

0%0%

001000

CountyAssistan

ce$

256,097

$194,162

$26,172

$22,83

2$

12,931

administrative%

76%

10%

9%5%

001000

State

PILT

$76,39

3$

-$

-$

-$

76,39

30%

0%0%

100%

001000

Crim

inalJustice-Counties

$292,0

94$

258,714

$31,146

$2,2

34$

-superiorcourt%

89%

11%

1%0%

001000AdultC

ourtCo

sts

$3,930

$3,930

$-

$-

$-

100%

resid

ential

100%

0%0%

0%001000

ImpairedDriving

Safety

$10,686

$9,412

$483

$790

$-

MVregistration%

88%

5%7%

0%001000

AutopsyCo

sts

$14,911

$14,911

$-

$-

$-

100%

resid

ential

100%

0%0%

0%001000Liquor/BeerE

xcise

Tax

$34,611

$-

$34,611

$-

100%

commercia

l0%

100%

0%0%

001000

Liquor

BoardProfits

$65,080

$-

$65,080

$-

$-

100%

commercia

l0%

100%

0%0%

TotalInLie

u$

780,031

$493,272

$171,579

$25,856

$89,324

63%

22%

3%11%

Intergovernm

entalP

ayments

001000

D/C:

CityCo

urts

$8,4

30$

8,430

0$

-$

-municipalcourt%

100%

0%0%

0%001000

JurySource

Cost

$1,1

36$

1,136

0$

-$

-100%

resid

ential

100%

0%0%

0%001000

CityProsecutionCo

sts

$41,72

8$

41,72

80

$-

$-

munic

ipalcourt%

100%

0%0%

0%001000SH

R:US

FSForestPatrol

$40,865

$-

$-

$-

$40,865

federalforestpayment

0%0%

0%100%

001000

SHR:

USFS

FireSecurity

$17,844

$-

$-

$-

$17,844

federalforestpayment

0%0%

0%100%

001000

WS:

Mariju

anaEradica

tion

$720

$-

$-

$-

$720

onfederaland

statelan

d0%

0%0%

100%

001000

SHR:

OkanoganCity

PD$

280,5

00$

140,2

50$

140,2

50$

-$

-splitbetweenres

.&comm

50%

50%

0%0%

001000

SHR:

Twisp

CityCo

ntract

$168,991

$84,495

$84,495

$-

$-

splitbetweenres.

&comm

50%

50%

0%0%

001000

SHR:

LawProt

-Soso

$960

$480

$480

$-

$-

splitbetweenres

.&comm

50%

50%

0%0%

001000

SHR:

RiversideTown

PD$

3,300

$1,6

50$

1,650

$-

$-

splitbetweenres

.&comm

50%

50%

0%0%

001000

SHR:

ConcullyCo

ntract

$23,61

4$

11,807

$11,807

$-

$-

splitbetweenres.

&comm

50%

50%

0%0%

001000

SHR:

CityofPaterosCo

ntract

$32,50

0$

16,25

0$

16,25

0$

-$

-splitbetweenres.

&comm

50%

50%

0%0%

001000

Jail:Booking

Fee

$77,62

7$

77,62

7$

-$

-$

-100%

resid

ential

100%

0%0%

0%001000

Jail:Booking

/Board

(OutofCo

.Citie

s$

443,2

93$

372,7

89$

27,27

6$

43,22

8$

-jail%

84%

6%10%

0%001000

Jail:Socia

lSec.A

dmin.

$3,6

00$

3,600

100%

resid

ential

100%

0%0%

0%001000

Jail:P/WWeedPull

$7,5

38$

2,261

$-

$5,2

77$

-noxio

uswe

ed%

30%

0%70%

0%001000

Jail:F/SWeedPull

$7,1

61$

-$

-$

-$

7,161

forestservicepaym

ent

0%0%

0%100%

001000

JUV:

OtherJuvenile

Services

$269

$269

$-

$-

$-

100%

resid

ential

100%

0%0%

0%001000

SHR:

OtherD

ispatc

hServices

$110,3

47$

93,18

5$

11,26

0$

5,902

$-

dispatch

records-sheriff

84%

10%

5%0%

001000

SHR:

WDF

WDispatc

hingCo

ntract

$4,0

00$

1,200

$-

$1,2

00$

1,600

sheriffs

dept.inte

rview

30%

0%30%

40%

001000

PestCo

ntrolClerica

lServices

$2,5

00$

-$

-$

2,500

$-

service

provide

dto

aglan

ds0%

0%100%

0%001000

Aud:P/HA

cctg.S

ervices

$12,000

$9,098

$1,226

$1,070

$606

administrative

%76%

10%

9%5%

001000

D/PP/HServices

$6,8

34$

5,181

$698

$609

$345

adminis

trative%

76%

10%

9%5%

Total

Intergovermental

Paym

ents

$1,2

95,75

8$

871,4

38$

295,3

93$

59,78

6$

69,14

167%

23%

5%5%

AND

IXA-RE

VENU

ESAN

DEX

PEND

ITUR

ESOk

anogan

County,

WA

~S

Com

merciall

Residential

Industrial

Actual

$145,5

80$

50,09

1$

289,6

09$

20,79

2$

600

$18,04

0$

204,8

32$

267,2

28$

19,04

5$

1,015,81

7

$101,6

40$

44,00

1$

254,1

75$

15,76

3455

$18,04

0$

161,8

32$

227,5

79$

15,75

6$

839,2

42

MethodofAllocation

Land

UsePercentage

courtrecords

70%

16%

14%

courtrecords

88%

10%

3%courtrecords

88%

4%8%

adminis

trative%

76%

10%

9%adminis

trative%

76%

10%

9%100%

res.(cand.filing,

passports

100%

0%0%

comb

ination,

sheriff,

jail,courts

79%

12%

9%comb

ination,

planning

&courts

85%

11%

3%dataprocessin

g,severaldepts.

83%

6%10%

Code#

REV

ENUES

ChargesforS

ervices

001000

Filing

&Re

cording

Fees

001000

RecordsServices

001000

Financia

lServices

001000

Sales

(maps,pubs),Co

pying

,Merch.

001000

DataProcessin

g001000

OtherG

eneralGo

v.Services

001000

PublicS

afety

001000

Econom

icEnvironme

nt001000

Interfun

dCh

argesforServices

Total

ChargesforServices

FinesandForfeits

001000

SuperiorC

ourt

001000

Civil

Penaltie

s001000

Civil

Infraction

Penaltie

s001000

D/C:

TrafficInfracPenaltie

s001000

D/C:

LEA/Snow

Account

001000

D/C:

Non-Trafffic

Infraction

001000

Parking

Infraction

001000

Crimina

lTraffic

Misdem

eanorF

ines

001000

Crimina

lNon-Traffic

Fines

001000

Crimina

lCosts To

talFin

esandForfeits

Miscellaneous

Revenue

001000

InterestE

aming

s001000

Rents

,Leases&Co

ncessio

ns001000

Priva

teCo

ntribu

tions

001000

OtherM

iscellaneous Total

Miscellaneous

001000

PWTF

Plannin

gLoan

001000

Insurance

Recoveries

Total

NonRe

v.&oth

ersources

TotalC

urrentExpense

Resources

$44,36

9$

44,36

9$

$1,4

48$

1,276

$

0% 0% 0% 5% 5% 0% 0% 0% 1%

Farm,Forest,

Open

$20,10

9$

1,297

$23,73

1$

1,854

$53

$ $18,75

5$

9,251

$1,9

68$

77,01

9

$-

$$

107

$

$12,42

1$ $ $ $

7,631

$ $20,15

9

$56,24

7$

2,000

$ $1,2

10$

59,45

7

$ $450

$450

$23,83

1$

4,793

$11,70

3$

2,125

$61

$ $24,17

2$

30,39

7$

1,224

$98,30

6 66

$7,5

99$ $ $

125

$4,6

68$ $

12,45

8

$58,08

8$

1,535

$ $19,86

2$

79,48

5

$88,05

4$

516

$88,57

0

Other

$ $ $ $1,0

50$

30$ $

73$ $

97$

1,250

$ $ $ $ $ $ $ $37,72

7$

127

$ $ $37,85

5

$ $255

$255

100%

0%0%

0%88%

5%7%

0%

$167,9

46$

40$

3,528

$250

$103,1

82$

54,11

2$

162,3

64$

537,2

39

$500,0

04$

23,95

2$

74,01

9$

44,55

8$

642,5

33

$575,9

81$

5,047

$581,0

29

$

$147,9

26$

40$

3,528

$125

$90,88

2$

54,11

2$

162,3

64$

504,6

22

$347,9

42$

20,28

9$

74,01

9$

23,48

6$

465,7

37

$487,9

27$

3,827

$491,7

54

100%

resid

ential

proofofM

VIns

urance

MVregis

tration%

100%

resid

ential

100%

resid

ential

splitres

.&comm

ercia

lbasedon

DMVregis

trations

100%

resid

ential

100%resid

ential

generalm

v.,courts,

road

fund,

etDN

R,correctiion

s,PA

100%

resid

ential

88%

100%

100% 50%

88%

100%

100%

5% 0% 0% 50% 5% 0% 0%

7%0%

0%0%

0%0%

0%0%

7%0%

0%0%

0%0%

70%

12%

85%

6%100%

0%53%

45%

11% 8% 0% 3%

8% 1% 0% 0%

14,48

4,905

$9,2

43,46

8$

2,449,83

9$

1,444,48

9$

1,347,10

9

planning

departm

ent,infrastructui

85%

adminis

trative%

76%

15%

10%

0%0%

9%5%

A-3

APPE

NDIX

A-RE

VENU

ESAN

DEX

PEND

ITUR

ESOk

anogariC

ounty

,WA

COCS

Code

#RE

VENU

ESActual

Residential

Com

mercial!

Farm,Forest,

Other

MethodofAllocation

Land

UsePercentage

Industrial

Open

SPEC

IALFU

NDS

101000

Veteran’s

Relief

Real

&Perso

nalP

ropTaxes

$20,74

9$

14,14

9$

2,553

$4,0

47$

-assessor’sdata

68%

12%

20%

0%TimberH

arvestTax

$294

$-

$-

$294

$-

forestcontrib

ution

0%0%

100%

0%Leasehold

ExciseTax

$13

$-

$13

$-

$-

comm

ercia

lrevenue

0%100%

0%0%

Total

Veteran’sRe

lief$

21,05

5$

14,14

9$

2,566

$4,3

40$

102000

Road

Fund

Road

Levy

$2,5

54,64

8$

1,924,79

5$

92,73

9$

537,1

14$

-assessor’sdata-unin

corporated

75%

4%21%

0%Priv.TimberHarvestTax

$51,25

3$

-$

-$

51,25

3$

-forestrevenue

0%0%

100%

0%Leasehold

ExciseTax

$8,7

27$

-$

8,727

$-

$-

comm

ercia

lrevenue

0%100%

0%0%

PublicU

tilityPermits

$4,7

37$

-$

4,737

$-

$-

comm

ercia

lrevenue

0%100%

0%0%

Franchise

Fees

$2,5

50$

-$

2,550

$-

$-

comm

ercia

lrevenue

0%100%

0%0%

Street

&Cu

rbPermits

$5,6

26$

5,626

$-

$-

$-

100%

resid

ential

100%

0%0%

0%FederalForest-

Title

Ill$

909,7

16$

-$

-$

-$

909,7

16fed

eralforestrevenue

0%0%

0%100%

Taylo

rGrazin

gAct

$5,6

49$

-$

-$

-$

5,649

federalrevenue

0%0%

0%100%

ISTE

A-ST

P(S)

$1,2

01,44

6$

942,2

25$

101,7

32$

157,4

89$

-roa

d%

78%

8%13%

0%RT

POSpecial

Studies

Grant

$10,00

0$

7,842

$847

$1,3

11$

-roa

d%

78%

8%13%

0%Ru

ralArterialP

rogram

$292,3

01$

229,2

35$

24,75

1$

38,31

6$

-roa

d%

78%

8%13%

0%CA

PAArterial

Program

$443,7

00$

390,8

09$

20,07

5$

32,81

6$

-MV

regis

tration%

88%

5%7%

0%Mo

torVehic

leFuelTax

$3,0

78,44

2$

2,928,03

3$

150,4

09$

-$

-MV

regis

tration%(ag.e

xemp

t)95%

5%0%

0%State

(Gam

e,DN

R,etc

.)$

609

$-

$-

$-

$609

statelan

drevenue

0%0%

0%100%

CitiesandTown

s$

34,62

9$

17,31

4$

17,31

4$

-$

-splitevenlybetweenres/c

omm

50%

50%

0%0%

OtherL

ocalGo

vernme

nts$

7,092

$3,5

46$

3,546

$-

$-

splitevenlybetweenres/c

omm

50%

50%

0%0%

Transportation

Fees

(plats

,maps,

sigi$

16,18

4$

8,092

$8,0

92$

-$

-splitevenlybetweenres/c

omm

50%

50%

0%0%

InvestmentInte

rest

$6,2

00$

4,400

$305

$837

$658

dept.

adminis

trative%

71%

5%13%

11%

Miscellaneous

(renta

ls,sig

ns)

$64,38

7$

45,69

4$

3,167

$8,6

90$

6,836

dept.

adminis

trative%

71%

5%13%

11%

Total

Road

Fund

$8,6

97,89

6$

6,507,61

1$

438,9

91$

827,8

25$

923,4

68

103000

Noxio

usWeedCo

ntrol

WeedCo

ntrolAssessme

nt$

202,1

84$

58,42

0$

5,741

$96,02

9$

41,99

3dept.

intervie

w&lan

dusecalc.

29%

3%47%

21%

Cooperative

ForestryA

ssistance

Act

$8,1

41$

-$

-$

-$

8,141

federalcontribu

tion

0%0%

0%100%

Cooperative

WeedMa

nageme

nt$

1,137

$341

$-

$796

$-

departm

entinte

rview

30%

0%70%

0%MS

UWeedMa

nageme

nt$

694

$208

$-

$486

$-

departm

entinte

rview

30%

0%70%

0%DO

TIWeeds

CrossBorders

$18,57

8$

5,574

$-

$13,00

5$

-departm

entinte

rview

30%

0%70%

0%DN

RPILT

$30,71

0$

-$

-$

-$

30,71

0sta

telan

dpaym

ent

0%0%

0%100%

State

PILT

$6,1

42$

-$

-$

-$

6,142

state

landpaym

ent

0%0%

0%100%

Hand

PullS

erviceFees

$6,9

61$

2,088

$-

$4,8

73$

-departm

entin

tervie

w30%

0%70%

0%BIAWeedCo

ntrolFees

$20,95

1$

-$

-$

-$

20,95

1fed

erallan

dpaym

ent

0%0%

0%100%

Total

Noxio

usWeed

$295,4

98$

66,63

1$

5,741

$115,1

88$

107,9

37

104000

MentalH

ealth

Real

&Perso

nalP

roperty

$45,23

2$

30,84

4$

5,566

$8,8

22$

-assessor’sdata

68%

12%

20%

0%TimberH

arvestTax

$648

$-

$-

$648

$-

forestcontrib

ution

0%0%

100%

0%Leasehold

ExciseTax

$6

$-

6$

-$

-comm

ercia

l0%

100%

0%0%

Total

Menta

lHealth

$45,88

6$

30,84

4$

5,573

$9,4

69$

-

AND

IXA-RE

VENU

ESAN

DEX

PEND

ITUR

ESOk

anogan

County,

WA

Code#

REVE

NUES

105000

Develop

mentalD

isabilities

Real

&Perso

nalP

roperty

TimberH

arvestTax

Leasehold

ExciseTax

State

Grant,DS

HS:O

therS

ervices

State

Grant-

FamilySupport

State

Grant-

RealCh

oice

Total

Develop

menta

lDisa

bilitie

s106000

CountyDrug

Control

107000

AlcohollDrugAbuse

FederalG

rants

State

Grant

LiquorT

axProfit-

Cities

Total

Alcohol/Drug

108000

LawLib

rary

109000

JailCo

mmissary

Rents

,Leases,Co

ncessio

nsPriva

teCo

ntribu

tion

110000

Treasurers

O&M

111000

Probation

Service

s112000

CountyFair

113000

BeccaBillImpactFund

114000

Paths&Trails

116000

FloodCo

ntrol

117000

O.K.Co

untyInfrastructureFund

119000

PestCo

ntrol

120000

TSC-91ICom

munica

tions

SwitchedAccess

line

Wireles

sAccessline

WA:

Milita

ryDe

pt./Operating

Total

TSC-91

1121000

EmergencyService

sHa

zMa

tgrant

Home

landSecurity

/Grant

DESPerC

apita

ASMT

Total

EmergencyServices

122000

Sewe

rand

Water

123000

Solid

WasteClosure

124000

SheriffsSpecial

Proje

ctsState

Grant-TrafficSafetyCo

mm.

Contribu

tions

fromPriva

teSources

Total

Sheriffs

Proje

cts

Actual

$10,19

0$

146

$1

$214,4

14$

4,698

$45,47

6$

274,9

25$

20441$

$100,2

27$

137,5

29$

3,802

$241,5

58

$8,9

34

$36,98

9$

57,66

7$

53,77

5$

111,7

69$

182,8

89$

24,89

0$

15,74

1$

37$

381,3

36$

80,75

8

$138,5

96$

73,29

4$

303,8

79$

515,7

69

$1,0

18$

43,73

6$

20,47

7$

65,23

2$

2,506

$380,5

72

$17,23

6$

7,613

24,84

9

Residential

$6,9

48$ $ $

214,4

14$

4,698

$45,47

6$

271,5

362,0

44I$

$100,2

27$

137,5

29$ $

237,7

56

$7,7

45

$31,10

6$

57,66

7$

40,77

0$

111,7

69$

103,9

44$

24,89

0$

13,86

5$

37$

162,7

32$ $

117,4

08$

62,08

9$

256,6

19$

436,1

15

$ $36,93

4$

20,47

7$

57,41

2$

2,506

$322,3

91

$13,51

7$

7,613

$21,13

0

Com

mercial!

Industrial

$1,2

54$ $

1$ $ $ $

1,255

$ $ $3,8

02$

3,802

$928

$2,2

76$ $

5,496

$ $57,08

1$ $

712

$ $215,0

72$ $

21,18

8$

11,20

5$

31,00

8$

63,40

1

$1,0

18$

4463

$ $5,4

81$ $

58,18

1

$1,4

59$ $

1,459

Farm,Forest,

Other

MethodofAllocation

Land

UsePercentage

Open

$1,9

87$

-assessor’sdata

68%

12%

20%

0%$

146

forestcontrib

ution

0%0%

100%

0%$

-$

-comm

ercia

l0%

100%

0%0%

$-

$-

100%

resid

ential

100%

0%0%

0%$

-$

-100%

resid

ential

100%

0%0%

0%$

-$

-100%

resid

ential

100%

0%0%

0%$

2,133

$-

$-

$-

100%

resid

ential

100%

0%0%

0%

$-

$-

100%

resid

ential

100%

0%0%

0%$

-$

-100%

resid

ential

100%

0%0%

0%$

-$

-comm

ercia

l0%

100%

0%0%

$-

$

$261

$-

courtpercenta

ge87%

10%

3%0%

$3,6

07$

-jail%

84%

6%10%

0%$

-$

-100%

resid

ential

100%

0%0%

0%$

4,794

$2,7

15adminis

trative%

76%

10%

9%5%

$-

$-

100%

resid

ential

100%

0%0%

0%$

21,86

3$

-dept.

intervie

w57%

31%

12%

0%$

-$

-resid

ential

100%

0%0%

0%$

1,164

$-

Motorvehicle%

88%

5%7%

0%$

-$

-resid

ential

100%

0%0%

0%$

3,531

$-

localret.sale

s,dis

tressed

countiE

43%

56%

1%0%

$80,75

8$

-ag.tax,a

ndgrants

0%0%

100%

0%

$-

$-

res/c

omm

lines

85%

15%

0%0%

$-

$-

res/c

omm

lines

85%

15%

0%0%

$16,25

3$

-dis

patch

comm

unica

tions

%84%

10%

5%0%

$16,25

3$

-85%

12%

3%0%

$-

$-

comm

ercia

l0%

100%

0%0%

$2,3

39dis

patch

comm

unica

tions

%84%

10%

5%0%

$-

$-

resid

ential

100%

0%0%

0%$

2,339

$-

$-

$-

resid

entialusers,

interestonpayr

100%

0%0%

0%$

-$

-resid

ential/com

mercialrevenues

85%

15%

0%0%

$2259

$-

MVregis

tration%

78%

8%13%

0%$

-$

-resid

ential

100%

0%0%

0%$

2,259

$-

A-5

Okanogan

County,

WA

COCS

APPE

NDIX

A-RE

VENU

ESAN

DEX

PEND

ITUR

ES

Com

mercial!

Residential

Industrial

Land

UsePercentage

100%

0%0%

0%0%

100%

0%0%

Other

$ $ $ $ $ $30,98

1$ $ $

92

MethodofAllocation

resid

ential(snow

mobilegrant)

hotel/mote

ltax

hotel/mote

ltax

interestontax

dept.

intervie

wresid

ential

resid

ential

sheriff’sdepartm

entinte

rview

1/4%

R.Eexcisetax

medic

alins

,reserve

adminis

trative%

0%100%

0%100%

24%

33%

100%

0%100%

0% 0%69%

12%

0%0%

76%

10%

Code#

REVE

NUES

Actual

125000

Parks&Re

creationFund

$11,389

$11,38

9$

-

126000

Stadium

ITourismFund

$105,7

00$

-$

105,7

00127000

Agriplex

Motel/Hote

lTransien

tTax

$70,46

7$

-$

70,46

7Interest

$418

$-

$418

Agriplex

Renta

ls$

20,40

5$

4,958

$6,7

05129000

CrimeVictim

Compensation

$43,13

2$

43,13

2$

-

130000

WSUPublica

tionFund

$3,0

74$

3,074

$-

132000

Drug

Task

Force

$226,5

04$

174,8

68$

-

134200

CapitalImprovem

entsTaxFund

$451,1

26$

310,2

34$

55,98

7135000

DSHS

TimberP

assth

rough

$94,96

9$

-$

-

136000

Medica

lInsurance

Reserve

$1,8

26$

1,384

$187

137000

Title

IllEnvironmentalP

rojec

tsFederalForestE

xcise

Tax

$136,5

10$

$-

Dispositio

nofFix

edAssets

$130,0

00138000

BergTrustF

und

$6,9

06$

6,906

$-

140000

Tourism

lMarketingFund

$175,8

27$

-$

175,8

27141000

AffordableHo

using

Fund

$66,34

2$

66,34

2$

-

142000

CountyHo

mele

ss$

29,60

0$

29,60

0$

-

150000

LumberingEm

ployees

Trust

InvestmentInte

rest

$2,0

39$

-$

-

FFACo

ncessio

nStandDo

nation

$5,5

29$

-$

-

195000

Trial

CourtImprovem

ent

$5,8

94$

5,110

$612

201000

GeneralO

bligationBond

$855,2

08$

588,1

16$

106,1

35405000

Solid

WasteEnterprise

Operating

Revenue-Ga

teRe

ceipts

$1,9

93,94

1$

1,689,11

4$

304,8

28Miscellaneous

revenue

$1,6

64$

1,409

$254

Recycling

activitie

s$

53,00

7$

53,00

7$

-

Grantrevenue

$95,27

8$

80,71

2$

14,56

6Solidwa

stetax

$16,66

4$

14,11

6$

2,547

Investmentinte

rest

$44,54

1$

37,73

1$

6,809

406000

Mazama

W.Q.P~S.

$22,01

5$

22,01

5$

-

407000

ConcullySewe

r$

82,27

8$

28,79

7$

53,48

1408000

Senio

rSew

erSyste

m$

9,669

$4,8

34$

4,834

409000

Seaton’sGrove

$12,38

6$

12,38

6$

-

504000

M.A.R.C.

$71,57

1$

54,26

2$

7,314

TotalSpecia

lFunds

$16,36

8,449

$11,76

8,148

$1,7

84,68

8

TotalC

ountyRevenues

$30,85

3,353

$21,01

1,616

$4,2

34,52

6$Farm,Forest,

Open

$ $ $ $ $8,7

42$ $ $

20,65

4$

84,90

5$

94,96

9$

163

$ $130,0

00$ $ $ $ $

2,039

$5,5

29$

172

$160,9

56

$ $ $ $ $ $ $ $ $ $ $6,3

81$

1,610,29

5

$136,5

10fed

erallan

daskauditor?

$-

100%

resid

ential

$-

hotel/m

otellod

ging

$-

recording

fees,fallba

ck?

$-

recording

fees

0% 0% 43% 0% 0% 9% 19%

100% 9% 0%

100% 0% 0% 0% 0%

100%

100% 3% 19% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 9% 10%

0% 0% 0% 0% 0% 14% 0% 0% 5%

100% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 5% 7%

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $3,6

14$

1,205,31

8

0% 0%100% 0%

100%

100% 0% 0% 87%

69%

85%

85%

100% 85%

85%

85%

100% 35%

50%

100% 76%

72%

0% 0% 0%100% 0% 0% 0% 0% 10%

12%

15%

15% 0% 15%

15%

15% 0% 65%

50% 0% 10%

11%

forestrevenue

agriculturalrevenue

courts

%,AO

Cgrant

propertytax

fallba

ck

resid

ential/com

mercial

resid

ential/com

mercia

lresid

ential

resid

ential/com

mercia

lresid

ential/com

mercia

ldepartm

entpercenta

geresid

ential,dept.

intervie

wres/c

omm,

dept.

intervie

wres/c

omm,

dept.

intervie

wresid

ential,dept.

intervie

wadminis

trative%(auditor’s

filings

3,054,78

5$

2,552,42

768%

14%

10%

8%

RegionalLibrary(taxesonly)

$999,696

$681,700

$123,0

24$

194,9

72$

-assessor’sdata

68%

12%

20%

0%

A~iD

IXA

-RE

VENU

ESAN

DEX

PEND

ITUR

ESOkanoganCo

unty,W

A~S

Code

#RE

VENU

ESActual

Resid

ential

Commercia

l!Farm,Forest,

Other

MethodofAllocation

Land

UsePercentage

SchoolDistricts

Brew

ster

Local

PropertyT

axes

$843,8

07$

505,5

05$

193,8

73$

144,4

28$

-assessor’sd

ata

60%

23%

17%

0%TimberTaxes

$2,5

17$

-$

-$

2,517

$-

forestrevenue

0%0%

100%

0%LocalS

upportNo

ntax

$64,14

1$

64,14

1$

-$

-$

-resid

ential

100%

0%0%

0%Assoc.StudentB

ody

$125,0

42$

125,0

42$

-$

-$

-resid

ential

100%

0%0%

0%De

btService

Fund

$569,8

23$

341,3

68$

130,9

23$

97,533

$-

assessor’sdata

60%

23%

17%

0%Ca

pitalProje

cts$

1,334

$799

$307

$228

$-

assessor’sdata

60%

23%

17%

0%Transportation

Vehic

leFund

$629

$629

$-

$-

$-

resid

ential

100%

0%0%

0%State

$5,563,928

$5,563,928

$-

$-

$-

resid

ential

100%

0%0%

0%Federal

$1,8

92,32

5$

1,892,32

5$

-$

-$

-resid

ential

100%

0%0%

0%Other

$152,5

70$

152,5

70$

-$

-$

-resid

ential

100%

0%0%

0%Total

Revenue

$9,216,117

$8,646,308

$325,1

03$

244,7

06$

-94%

4%3%

0%

MethowValley

Local

PropertyTaxes

$1,065,498

$768,562

$76,24

8$

220,688

$-

assessor’sdata

72%

7%21%

0%TimberT

axes

$3,251

$$

-$

3,251

$-

forestrevenue

0%0%

100%

0%LocalS

upportNo

ntax

$140,0

59$

140,059

$-

$-

$-

resid

ential

100%

0%0%

0%Assoc.StudentB

ody

$122,3

38$

122,3

38$

-$

-$

-resid

ential

100%

0%0%

0%De

btService

Fund

$586,5

90$

423,1

17$

41,97

7$

121,4

95$

-assessor’sd

ata

72%

7%21%

0%Ca

pitalProje

cts$

181,5

35$

181,535

$-

$-

$-

assessor’sdata

100%

0%0%

0%Transportation

Vehic

leFund

$78,63

4$

78,63

4$

-$

-$

-resid

ential

100%

0%0%

0%State

$3,4

78,53

6$

3,478,536

$-

$-

$-

resid

ential

100%

0%0%

0%Federal

$378,0

05$

378,0

05$

-$

-S

-resid

ential

100%

0%0%

0%Other

$201,220

$201,220

$-

$-

$-

resid

ential

100%

0%0%

0%Total

Revenue

S6,2

35,66

6$

5,772,006

$118,225

$345,434

$-

93%

2%6%

0%

Nespele

mLocal

PropertyT

axes

$17,57

3$

10,91

35

1,011

$5,6

49$

-assessor’sd

ata

62%

6%32%

0%TimberTaxes

$271

$-

$-

$271

$-

forestrevenue

0%0%

100%

0%LocalS

upportNo

ntax

$45,74

6$

45,74

6S

-$

-$

-resid

ential

100%

0%0%

0%Assoc.StudentB

ody

$18,270

$18,270

$-

$-

$-

resid

ential

100%

0%0%

0%Ca

pitalProje

cts$

11,564

$11,564

$-

$-

$-

resid

ential

100%

0%0%

0%Transportation

Vehic

leFund

$2,8

03$

2,803

$-

$-

$-

resid

ential

100%

0%0%

0%State

$1,252,680

$1,252,680

$-

$$

-resid

ential

100%

0%0%

0%Federal

$1,363,482

$1,3

63,48

2$

-$

-$

-resid

ential

100%

0%0%

0%Total

Revenue

$2,712,389

$2,705,458

$1,0

11$

5,920

$-

A-7

APPE

NDIXA-RE

VENU

ESAN

DEX

PEND

ITUR

ESOkanoganCo

unty,W

ACO

CS

Code

#RE

VENU

ESActual

Resid

ential

Cornrn:rcial!

Farm,F

orest,

Other

MethodofAllocation

Land

UsePercentage

Okanogan

Local

PropertyTaxes

$469,6

02$

393,2

18$

9,627

$66,75

6$

-assessor’sdata

84%

2%14%

0%Tim

berTaxes

$2,9

35$

-$

-$

2,935

$-

forestrevenue

0%0%

100%

0%LocalS

upportNo

ntax

$86,68

3$

86,68

3$

-$

-$

-resid

ential

100%

0%0%

0%Assoc.StudentB

ody

$141,0

04$

141,0

04$

-$

-$

-resid

ential

100%

0%0%

0%De

btService

Fund

$644,6

96$

539,8

32$

13,21

7$

91,64

7$

-assessor’sdata

84%

2%14%

0%Ca

pitalProje

cts$

9,267

$9,2

67$

-$

-$

-resid

ential

100%

0%0%

0%Transportation

Vehic

leFund

$1,2

56$

1,256

$-

$-

$-

resid

ential

100%

0%0%

0%State

$6,0

41,88

0$

6,041,88

0$

-$

-$

-resid

ential

100%

0%0%

0%Federal

$1,5

96,30

4$

1,596,30

4$

-$

-$

-resid

ential

100%

0%0%

0%Other

$161,0

97$

161,0

97$

-$

-$

-resid

ential

100%

0%0%

0%Total

Revenue

$9,1

54,72

3$

8,970,54

1$

22,84

4$

161,3

38$

98%

0%2%

0%

Omak

Local

LocalP

roperty

Taxes

$1,1

06,19

2$

709,3

70$

254,5

91$

142,2

31$

-assessor’sdata

64%

23%

13%

0%TimberTaxes

$4,4

38$

$-

$4,4

38$

-forestrevenue

0%0%

100%

0%LocalS

upportNo

ntax

$276,0

00$

276,0

00$

-$

-$

-resid

ential

100%

0%0%

0%Assoc.StudentB

ody

$171,5

34$

171,5

34$

-$

-$

-resid

ential

100%

0%0%

0%De

btService

Fund

$372,0

18$

238,5

64$

85,62

0$

47,83

3$

-assessor’sdata

64%

23%

13%

0%Ca

pitalProje

cts$

13,28

5$

13,28

5$

-$

-$

-resid

ential

100%

0%0%

0%Transportation

Vehic

leFund

$1,6

11$

1,611

$-

$-

$-

resid

ential

100%

0%0%

0%State

$10,49

0,819

$10,49

0,819

$-

$$

-resid

ential

100%

0%0%

0%Federal

$2,6

48,59

9$

2,648,59

9$

-$

-$

-resid

ential

100%

0%0%

0%Other

$115,2

04$

115,2

04$

-$

-$

-resid

ential

100%

0%0%

0%Total

Revenue

$15,19

9,700

$14,66

4,986

$340,2

11$

194,5

03$

-

Oroville

Local

LocalP

roperty

Taxes

$450,5

22$

277,7

12$

54,31

7$

118,4

94$

-assessor’sdata

62%

12%

26%

0%TimberTaxes

$2,3

18$

-$

-$

2,318

$-

forestrevenue

0%0%

100%

0%LocalS

upportNo

ntax

$138,1

72$

138,1

72$

-$

-$

-resid

ential

100%

0%0%

0%Assoc.StudentB

ody

$90,22

5$

90,22

5$

-$

-$

-resid

ential

100%

0%0%

0%De

btService

Fund

$610,6

47$

376,4

16$

73,62

2$

160,6

09$

-assessor’sdata

62%

12%

26%

0%Ca

pitalProje

cts$

8,584

$8,5

84$

-$

-$

-resid

ential

100%

0%0%

0%Transportation

Vehic

leFund

$1,4

77$

1,477

$-

$-

$-

resid

ential

100%

0%0%

0%State

$4,2

01,45

2$

4,201,45

2$

-$

-$

-resid

ential

100%

0%0%

0%Federal

$1,0

30,27

4$

1,030,27

4$

-$

-$

-resid

ential

100%

0%0%

0%Total

Revenue

$6,5

33,67

0$

6,124,31

1$

127,9

38$

281,4

21$

-

AND

IXA

-RE

VENU

ESAN

DEX

PEND

ITUR

ESOk

anogan

County,

WA

~S

Code

#RE

VENU

ESActual

Resid

ential

COml11

~I~C

Ial/

Farm,Forest,

Other

MethodofAllocation

Land

UsePercentage

Pateros

Local

LocalP

roperty

Taxes

$275095

$183894

$19,42

4$

71,77

7$

-assessor’sdata

67%

7%26%

0%Tim

berTaxes

$968

$-

$-

$968

$-

forestrevenue

0%0%

100%

0%LocalS

upportNo

ntax

$33,03

2$

33,03

2$

-$

-$

-resid

ential

100%

0%0%

0%Assoc.StudentB

ody

$43,51

2$

43,51

2$

-$

-$

-resid

ential

100%

0%0%

0%De

btService

Fund

$63

$42

$4

$16

$-

assessor’sdata

67%

7%26%

0%Ca

pitalProje

cts$

4$

4$

-$

-$

-resid

ential

100%

0%0%

0%Transportation

Vehic

leFund

$26,47

7$

26,47

7$

-$

-S

-resid

ential

100%

0%0%

0%State

S2,0

30,88

5$

2,030,88

5$

-$

-$

-resid

ential

100%

0%0%

0%Federal

$342,0

08$

342,0

08$

-$

-$

-resid

ential

100%

0%0%

0%Other

$118,5

62$

118,5

62$

-$

-$

-resid

ential

100%

0%0%

0%Total

Revenue

$2,8

70,60

6$

2,778,41

6$

19,42

8$

72,76

1$

-

Tonasket

Local

LocalP

roperty

Taxes

$483,1

02$

316,2

23$

32,64

6$

134,2

32$

-assessor’sdata

65%

7%28%

0%TimberTaxes

$7,568

$-

$-

$7,568

$-

forestrevenue

0%0%

100%

0%LocalS

upportNo

ntax

$259,4

02$

259,402

$-

$-

$-

resid

ential

100%

0%0%

0%Assoc.StudentB

ody

$147,787

$147,787

$-

$-

$-

resid

ential

100%

0%0%

0%De

btService

Fund

$777,2

66$

508,7

73$

52,525

$215,9

67$

-assessor~

sdata

65%

7%28%

0%Transportation

Vehic

leFund

$1,7

72$

1,772

$-

$-

$-

resid

ential

100%

0%0%

0%State

$6,307,808

$6,307,808

$-

$-

$-

resid

ential

100%

0%0%

0%Federal

$1,3

77,52

8$

1,377,528

$-

S-

$-

resid

ential

100%

0%0%

0%Other

$94,981

$94,981

$-

$-

$-

resid

ential

100%

0%0%

0%Total

Revenue

$9,4

57,21

4$

9,014,27

4$

85,17

2$

357,768

$-

95%

1%4%

0%

TotalSchoolD

istricts

$61,380,084

$58,676,301

$1,0

39,93

1$

1,663,852

$-

96%

2%3%

0%95.60%

1.69%

2.71%

100.00%

ALLRE

VENU

ES$

92,23

3,438

$79,687,917

$5,274,458

$4,718,637

$2,5

52,42

786%

6%5%

3%86.40%

5.72%

5.12%

2.77%

A-9

APPE

NDIXA-RE

VENU

ESAN

DEX

PEND

ITUR

ESOkanoganCo

unty,W

ACO

CS

Commercia

l!Farm,F

orest,

Resid

ential

Industrial

Open (1,

907)1

$$

(16,221)

$(2,187)

$30,997

$-

$2,526

$-

$497,589

$89,798

$64,259

$8,662

$105,221

$14,183

$44,861

$6,047

$78,652

$4,040

183,204

$33,062

$ $ $ $ $ $ $

30,997

22,735

142,315

7,556

12,373

5,275

6,604

$ $ $ $ $ $ $

Land

UsePercentage

76%

10%

9%5%

50%

0%50%

0%10%

0%90%

0%68%

12%

20%

0%

Other

MethodofAllocation

(1,080)administrative%

-departm

entintervie

w-

departm

entintervie

w-

landusedata,intervie

w

4,280

administrative%

7,008

administrative%

2,988

administrative%

-MVregistration%

72,522

departm

entintervie

w27,351

I$

Code#

EXPE

NDITUR

ESActual

GeneralGovernm

ent

001000

Communica

tions,C

opyService

s$

(21,395)

002

CountyAgent

Agriculture

$61,995

YouthService

s$

25,261

003

Assessor

$729,701

004

Auditor

Administration

$84,757

Budgeting,Accounting

$138,785

Records

$59,171

Licensing

$89,296

005

Planning

&De

velopm

ent

Planning

Division

$316,139

$Na

turalR

esources

Methow25l4

$13,025

$-

LegendsRe

sort

$27,200

$27,200

Lead

Entity

4296

(watershed)

$9,477

$-

DOEWRIA49

Stream

Gauging

$16,878

$-

UpperC

olum

biaRe

g.Sal.Re

cov~

$110,252

$-

Sub-Basin

Planning

-Methow

$173

$-

Sub-Basin

Planning

-Okanogan

$147

$-

Shorelines

MasterP

rogram

$902

$902

PWTF

Planning

Loan

$425,716

$360,634

Planning

Commission

$1,504

$945

BoardofAdjustment

$1,902

$1,308

ComprehensivePlan

$131,800

$90,638

NaturalR

esources

$41,549

$-

GIS/E911

Addressin

g$

111,660

$94,590

TotalP

lanning

$1,208,323

$759,420

006

CountyClerk

$371,933

$281,983

007

Commissioners

$390,619

$296,151

008

Coroner

$24,209

$24,209

009

Courthouse

Maintenance

$364,374

$276,253

010

Disability

Board

$93

$93

011

DistrictC

ourt

$641,002

$547,129

012

EqualizationBoard

$2,568

$1,751

013

CountyJail

$1,833,853

$1,542,186

014

Juvenile

$1,136,157

$1,136,157

015

Non-De

partm

ental

GeneralGovernm

entS

ervices

$1,224,077

$1,098,091

Soil&WaterCo

nservation

$5,431

$-

EmergencyWelfare

$250,898

$250,898

Aging&AdultS

ervices

$4,000

$4,000

76%

10%

9%5%

76%

10%

9%5%

76%

10%

9%5%

88%

5%7%

0%

58%

10%

9%23%

$ $ $ $ $ $ $ $ $65,082

$164

$236

$16,357

$ $17,070

$131,972

$38,010

$39,920

$37,238

$65,360

$316

$112,838

$ $67,096

$ $ $

$2,705

$10,320

departm

entintervie

w0%

0%21%

79%

$-

$-

departm

entintervie

w100%

0%0%

0%$

1,968

$7,509

departm

entintervie

w0%

0%21%

79%

$3,506

$13,372

departm

entintervie

w0%

0%21%

79%

$22,900

$87,352

departm

entintervie

w0%

0%21%

79%

$36

$137

departm

entintervie

w0%

0%21%

79%

$30

$116

departm

entintervie

w0%

0%21%

79%

$-

$-

departm

entintervie

w100%

0%0%

0%$

-$

-departm

entintervie

w85%

15%

0%0%

$115

$279

departm

entintervie

w63%

11%

8%19%

$358

$-

departm

entintervie

w69%

12%

19%

0%$

24,806

$-

departm

entintervie

w69%

12%

19%

0%$

8,630

$32,919

departm

entintervie

w0%

0%21%

79%

$-

$-

departm

entintervie

w85%

15%

0%0%

$92,404

$224,527

63%

11%

8%19%

$33,159

$18,781

administrative%

76%

10%

9%5%

$34,825

$19,724

administrative%

76%

10%

9%5%

resid

ential

100%

0%0%

0%$

32,485

$18,399

administrative%

76%

10%

9%5%

resid

ential

100%

0%0%

0%$

28,513

$-

districtcourt%

85%

10%

4%0%

$501

$-

propertyfallback

68%

12%

20%

0%$

178,829

$-

jail%

(includesfleetexpense-$1

84%

6%10%

0%$

-100%

resid

ential

100%

0%0%

0%

$37,596

$21,294

resid

ential(publicdef.)

&admin.

90%

5%3%

2%$

5,431

agriculturalservice

0%0%

100%

0%$

-$

-resid

ential

100%

0%0%

0%$

-$

-resid

ential

100%

0%0%

0%

A~lfl

AND

IXA-RE

VENU

ESAN

DEX

PEND

ITUR

ESOk

anogan

County,

WA

)S

Code

#EX

PEND

ITUR

ES

Menta

l&Physica

lHealth

Desktop

Softw

are

016

Prosecuting

Attorney

LegalS

ervices

Child

SupportE

nforce

ment

017

CountySheriff

GeneralAdm

inistration

FleetExpense

Investigation

ForestPatrol

Train

ingBoating

Safety

Traffic

Safety

GeneralO

perations

Home

landSecurity

019

State

Exam

iner-Auditing

020

SuperiorC

ourt

021

CountyTreasurer

022

Civil

Service

Comm

ission

023

Building

Permits

024

Comm

unica

tions

026

CentralServices(Data

Processin

g)027

Elections

TotalC

urrentExpense

125000

$73216

$

757,5

13$

226,6

69$

125,0

00$

55,51

0$

674,6

04$

226,6

69$

Other

MethodofAllocation

$-

resid

ential

3,697

adminis

trative%

need

todo

brief

intervie

w

-resid

ential%

$1,6

34departm

entin

tervie

w$

625

departm

entin

tervie

w$

-departm

entin

tervie

w$

70,53

6departm

entin

tervie

w$

48departm

entinte

rview

$-

departm

entinte

rview

$-

departm

entinte

rview

$125

departm

entinte

rview

$-

dept.

intervie

w-comm

unica

tions

$72,96

8$

3,084

adminis

trative%

$-

superiorcourt%

$15,62

1adminis

trative%

$1,1

75adminis

trative%

0inc

ludes

transfertovehic

leresen

$19,03

2adminis

trative%

$10,83

9adminis

trative%

$-

resid

ential

$442,3

36

Land

UsePercentage

100%

0%0%

0%76%

10%

9%5%

89%

7%3%

0%100%

0%0%

0%

78%

13%

9%0%

78%

13%

9%0%

69%

20%

11%

0%0%

0%0%

100%

78%

13%

9%0%

100%

0%0%

0%78%

8%13%

0%78%

13%

9%0%

84%

10%

5%0%

72%

16%

10%

2%76%

10%

9%5%

89%

11%

1%0%

76%

10%

9%5%

76%

10%

9%5%

94%

5%1%

0%76%

10%

9%5%

76%

10%

9%5%

100%

0%0%

0%

Actual

Commercia

l!Re

sidential

Industrial

$ $ $ $

$ $ $

$334,1

42$

127,7

33$

1,834,72

5$

70,53

6$

9,888

$17,68

9$

156,5

86$

25,51

4$

410,4

16Total

Sheriff

$2,9

87,22

7$

61,07

8$

413,5

37$

309,3

59$

23,27

0$

236,5

70$

376,9

19$

214,6

60$

254,0

88

7,482

56,80

5

$43,09

8$

16,47

5$

370,5

28$ $

1,275

$ $13,25

9$

3,291

$41,87

8$

489,8

04$

6,242

$44,09

6$

31,61

5$

2,378

$11,42

4$

38,52

0$

21,93

7$

Farm,F

orest,

Open

$ $6,5

27

$26,10

4$ $

29,69

6$

11,35

2$

198,3

94$ $

879

$ $20,52

6$

2,267

$21,95

2$

285,0

65$

5,445

$3,1

63$

27,58

0$

2,075

$1,6

53$

33,60

3$

19,13

7$

1,080,04

4

$259,7

14$

99,28

1$

1,265,80

4$ $

7,685

$17,68

9$

122,8

01$

19,83

1$

346,5

86$

2,139,39

1$

46,30

7$

366,2

78$

234,5

43$

17,64

2$

223,4

92$

285,7

63$

162,7

46$

254,0

88

$14,68

4,213

I$11,83

8,236

$1,3

23,59

7$

81%

9%7%

3%

A-il

APPE

NDIX

A-RE

VENU

ESAN

DEX

PEND

ITUR

ESOk

anogan

County,

WA

COCS

Code

#EX

PEND

ITUR

ESActual

Resid

ential

Commercia

l!Farm,F

orest,

Industrial

Open

Other

MethodofAllocation

Land

UsePercentage

-resid

ential

SpecialFunds

101000

Veterans’R

elief

$102000

Road

Fund

$Am

ount

Paidby

Tax-exem

ptLands

$Re

maining

Road

Fund

$103000

Noxio

usWeedCo

ntrol

$104000

MentalH

ealth

$105000

Developm

entalD

isabilities

$106000

CountyDrug

Control

$107000

Alcohol/DrugAbuse

$108000

LawLibrary

$109000

JailCo

mmissary

$110000

Treasurer’sO&M

$111000

ProbationService

s$

112000

CountyFair

$113000

BeccaBill(Juvenile

Service

s)$

114000

Paths&TrailsRe

serve

116000

FloodCo

ntrol

$117000

InfrastructureFund

IncubatorP

roject

$Professio

nalServices

$BuildingSecurity

$JailRe

modelPhaseIll

$JailRe

-RoofProject

$JuvenileRe

-Model

$Co

urtroom

Addition

$Co

urthouse

Re-roofproject

$Intergovernm

entalS

ervices

$119000

PestCo

ntrol

120000

TCSE-911Co

mmunica

tions

$121000

EmergencyService

s$

122000

Sewe

r&Water

$123000

Solid

WasteClosure

$124000

Sheriff’sSpecialP

rojects

$125000

Parks&Re

creation

$126000

Stadium/Tourism

Fund

$127000

Agriplex

Cultural&

Rec.Facilitie

s$

129000

CrimeVictims’Co

mpensation

$130000

WSU

Public/MeetingFund

$132000

Drug

Task

Force

$134200

CapitalImprovem

entsTax

$135000

DSHS

TimberW

orkers

$136000

Medica

lInsurance

Reserve

$

19,959

10,259,281

923,468

9,335,812

305,010

18,000

258,335

1,400

237,756

7,762

69,659

51,506

120,056

204,992

59,188 852

53,400

4,227

76,530

327,942

34,437

50,856

202,697

306,726

615,695

68,892

457,711

98,041

1,305

1,271

46,135

31,204

97,742

36,067

46,917 318

317,551

186,584

3,009

3,205

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$100%

0%0%

0%

$923,468

Road

fund

revenue

0%0%

0%100%

$-

motorvehicle/

landuse%

78%

8%13%

0%!$

63,350

departm

entintervie

w29%

3%47%

21%

:$-

100%

resid

ential

100%

0%0%

0%$

-100%

resid

ential

100%

0%0%

0%$

-100%

resid

ential

100%

0%0%

0%$

-100%

resid

ential

100%

0%0%

0%$

-court%

87%

10%

3%0%

$-

100%

resid

ential

100%

0%0%

0%$

2,601

administrative%

76%

10%

9%5%

S-

100%

resid

ential

100%

0%0%

0%S

-departm

entintervie

w57%

31%

12%

0%$

-100%

resid

ential

100%

0%0%

0%

$-

100%

0%0%

0%

-100%

commercia

l213

administrative%

-courts

%-

jail%

-jail%

-100%

resid

ential

-districtcourt%

15,488

administrative%

-Pateros,Tw

isp,e

tc.,stampede

rs-

Insects

,starlings

19,959

$

-$

7,321,538

$790,509

88,131

$8,661

18,000

$-

258,335

$-

1,400

$-

237,756

$-

6,729

$807

69,659

$-

39,050

$5,264

120,056

$-

116,507

$63,980

59,188

$-

852

$-

-$

53,400

3,205

$432

66,345

$7,952

275,784

$20,178

28,960

$2,119

50,856

$-

173,012

$20,668

232,547

$31,346

300,668

$300,668

-$

330,209

$81,098

70,731

$17,371

1,305

$-

874

$158

35,859

$5,951

31,204

$-

55,551

$30,506

-$

18,033

46,917

$-

318

$-

245,160

$-

161,086

$18,297

-$

2,430

$328

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,223,765

144,867

226

4,592

24,506 377

2,233

31,980

3,358

9,016

27,345

14,358

68,892

46,404

9,940

239

4,100

11,684

18,033

28,957

7,202

3,009

286

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

0% 76%

87%

84%

84%

100% 85%

76%

49% 0% 72%

72%

100% 69%

78%

100% 57% 0%

100%

100% 77%

86% 0% 76%

100% 10%

10% 6% 6% 0% 10%

10%

49% 0% 18%

18% 0% 12%

13% 0% 31%

50% 0% 0% 0% 10% 0% 10%

0% 9% 3% 10%

10% 0% 4% 9% 2%

100% 10%

10% 0% 19% 9% 0% 12%

50% 0% 0% 9% 4%

100% 9%

0% 5% 0% 0% 0% 0% 0% 5% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 14% 0% 0% 5%

-PW

dept.intervie

w-

PWdept.intervie

w226

departm

entintervie

w

-departm

entintervie

w

-departm

entintervie

w-

resid

ential

-100%

resid

ential

43,435

sheriffsdepartm

entintervie

wadmin.

jailremodel,incustodyco

forestwo

rkers

162

administrative%

A‘~

AND

IXA-RE

VENU

ESAN

DEX

PEND

ITUR

ESOk

anogan

County,

WA

.~S

SchoolDistricts

Commercia

l!FarmsForest,

Resid

ential

Other

Industrial

Open

25,00

0$

-$

-$

50,00

0$

-$

-$

Code

#EX

PEND

ITUR

ESActual

137000

TitleIllProje

ctsForestRa

ngeLand

Education

$Similak

ameenTrail

Connector

$140000

Tourism

Marke

ting

Metho

wValleySportsTrail

$29,04

4Ok

anogan

CountyTourism

$109,5

43141000

Affordable

Housing

$196,8

21405000

Solid

WasteEnterprise

ClosureOp

erations

$589,7

81Transfe

rOperations

$338,2

64Re

cycling

Activitie

s$

105,1

76Mo

derate

RiskWastes

$68,96

9406000

Mazama

W.Q.P.S.

$22,50

6407000

ConcullySewe

r$

93,86

6408000

Senio

rSew

erSyste

ms$

11,37

4409000

Seato

n’sGroveWaterSyste

m$

12,06

6504000

TheM.A.R.C.

Enterprise

$68,82

0Total

Special

Funds

$16,40

3,448

MethodofAllocation

Land

UsePercentage

$29,04

4$ $

196,8

21

$499,6

17$

286,5

51$

89,09

7$

34,48

5$

22,50

6$

32,85

3$

5,687

$12,06

6$

52,17

7$

11,73

1,083

0%0%

0%100%

0%0%

0%100%

0%0%

0%0%

0%0%

$-

$$

109,5

43$

$-

$

$90,16

4$

51,71

3$

16,07

9$

34,48

5$ $

61,01

3$

5,687

$ $7,0

33$

1,853,44

2

3,177,039

2,839,49

210.22

%0.1

022

0% 0% 0% 0% 0% 0% 0% 0% 9% 10%

0% 0% 0% 0% 0% 0% 0% 0% 5% 7%

$25,00

0publicland

$50,00

0resid

ential

$-

resid

ential

100%

0%$

-comm

ercia

l0%

100%

$-

resid

ential

100%

0%

$-

fallback

85%

15%

$-

resid

ential/com

mercial

85%

15%

$..

resid

ential/com

mercial

85%

15%

$resid

ential/com

mercial

50%

50%

$-

resid

ential

100%

0%$

-resid

ential/com

mercial

35%

65%

$-

resid

ential/com

mercial

50%

50%

$-

resid

ential

100%

0%$

3,475

admin.

%(docum

entpreserva

tior

76%

10%

$1,1

27,41

872%

11%

$1,5

69,75

4

$1,402,974

5.05%

0.0505

$ $ $ $ $ $ $ $ $ $-

resid

entialservice

Total

CountyGo

vernme

nt$

31,08

7,661

$23,56

9,319

$

Adminis

trative%Ca

lculation

Total

NonAdminis

trativeAm

ount

$27,784,726

$21,065,177

$Adminis

trative%

75.82

%%copie

d0.7

582

Regio

nalLibrary(taxesonly)

$999,6

96$

999,6

96$

Brew

ster

$9,0

44,92

9$

9,044,92

9$

Metho

wValley

$5,7

47,26

0$

5,747,26

0$

Nespele

m$

2,465,53

8$

2,465,53

8$

Okanogan

$9,3

55,50

7$

9,355,50

7$

Omak

$16,35

7,403

$16,35

7,403

$Oroville

$6,4

50,51

2$

6,450,51

2$

$2,6

19,41

5$

2,619,41

5$

$9,6

20,60

9Total

SchoolDistricts

$61,661,173

$ $ $ $ $ $ $ $ $6,1

36$

1,691,50

5

$2,771,549

$2,477,083

8.92%

0.0892

$ $ $ $ $ $ $ $ $ $

Pateros

Tonasket

76%

10%

9%5%

100%

0%0%

0%

$9,6

20,60

9$

-

$61,661,173

$-

100%

100%

100%

100%

100%

100%

100%

100%

100%

0%0%

0%0%

0%0%

0%0%

0%0%

0%0%

0%0%

0%0%

0%0%

0%0%

0%0%

0%0%

0%0%

0%

A-1

3

APPE

NDIX

A-RE

VENU

ESAN

DEX

PEND

ITUR

ESOkanoganCo

unty,W

ACO

CS

SUMMAR

Y

Com

mercial!

Farm,F

orest,

Actual

Residential

Other

Industrial

Open

CurrentExpense

Revenue

$14,484,905

$9,2

43,46

8$

2,449,839

$1,444,489

$1,347,109

64%

17%

10%

9%Expenditure

$14,684,213

$11,838,236

$1,323,597

$1,080,044

$442,336

81%

9%7%

3%Ne

t(rev.minus

expenditure)

$(199,308)

$(2,594,768)

$1,126,242

$364,445

$904,773

1.28

0.54

0.75

0.33

Special

Funds

Revenue

$16,368,449

$11,768,148

$1,784,688

$1,610,295

$1,2

05,31

872%

11%

10%

7%Expenditure

$16,403,448

$11,731,083

$1,853,442

$1,691,505

$1,127,418

72%

11%

10%

7%Ne

t(rev,minus

expenditure)

$(34,999)

$37,065

$(68,754)

$(81,209)

$77,900

1.00

1.04

1.05

0.94

TotalC

ounty

Revenue

$30,853,353

$21,011,616

$4,2

34,52

6$

3,054,78

5$

2,552,42

768%

14%

10%

8%Expenditure

$31,087,661

$23,569,319

$3,177,039

$2,771,549

$1,569,754

76%

10%

9%5%

Net(rev,minu

sexpenditure)

$(234,307)

$(2,557,703)

$1,057,487

$283,236

$982,673

1.12

0.75

0.91

0.62

Schools

Revenue

$61,380,084

$58,676,301

$1,0

39,93

1$

1,663,85

2$

-96%

2%3%

0%Expenditure

$61,661,173

$61,661,173

$-

$-

$-

100%

0%0%

0%Ne

t(rev,minu

sexpenditure)

$(281,089)

$(2,984,872)

$1,039,931

$1,663,852

$-

1.05

0.00

0.00

0.00

AllServices

(county,library,schools)

Revenue

$93,23

3,134

$80,36

9,617

$5,3

97,48

2$

4,913,60

9$

2,552,42

786%

6%5%

3%Expenditure

$92,74

8,834

$85,23

0,492

$3,1

77,03

9$

2,771,54

9$

1,569,75

492%

3%3%

2%Ne

t(rev,minu

sexpenditure)

$484,3

00$

(4,86

0,875)

$2,2

20,44

3$

2,142,06

0$

982,6

73Land

UseRa

tio1.06

0.59

0.56

0.62

A~

APPE

NDIX

B:ALLO

CATION

OFPR

OPER

TYTA

XESBY

LAND

USE

Okanogan

County,

WA

RealProperty

(FY2005

value

s)CO

CSStudyAdjustments

TotalAssessed

Commercia

l,Farm,F

orest,

Category(land

usecode)#o

fParcels

Value

Resid

ential

Manufacturing

Open

ValueAdjustments

Singlefamily

resid

endence

(11,14,18,19)

16,17

1$

1,128,338,700

$1,128,338,700

$-

$-

None

Multiplefamily

resid

ence

(12,13)

374

$43,939,500

$43,939,500

$-

$-

None

Manufacturing(21-39)

73$

10,174,600

$-

$10,174,600

$-

None

Commercia

l(15-17,41-79)

1,553

$254,117,900

$-

$254,117,900

$-

Inclu

deshotelsandmotels

(16)

Agriculturalnotin“Current

Use”

(81)

3,585

$183,013,500

$69,929,100

$-

$113,084,400

Resid

entialvalu

emoved

OtherR

ealP

roperty*(82-

Resid

ence

andone-acre

value

moved

to99)

22,274

$510,012,200

$222,291,900

$-

$287,720,300

resid

ential

TotalR

ealP

roperty

44,030

2129,596,400

$1,464,499,200

$264,292,500

$400,804,700

2,129,596,400

Land

UsePercentage

68.77%

12.41%

18.82%

100%

Resid

ential/Com

mercia

lPercentage

84.71%

15.29%

Commercia

l/Farm

Percentage

39.74%

60.26%

PersonalProperty

Class

Value

Resid

ential

Commercia

lFarm!Open

Agriculturalmachin

eryand

equipm

ent

$18,054,609

$-

$-

$18,054,609

CombinedPersonaland

RealProperty

$2,147,651,009

$1,464,499,200

$264,292,500

$418,859,309

2,147,651,009

Land

usepercentage

forproperty

tax

68.19%

12.31%

19.50%

100%

Resid

ential/com

mercia

l84.71%

15.29%

Resid

ential/fa

rm,open

77.76%

22.24%

*Inclu

desresource

productionandextraction,o

penspaceundercurrentuseassessmentand

undevelop

edlan

d.

Source:2005AbstractofAssessed

Value

sinOk

anogan

County,

Washin

gton

andCo

untyAssessor

APPE

NDIX

C:RO

ADLEVY

CALC

ULAT

ION

COGS

StudyCa

tegories

Commercia

l!Farm,F

orest,

__________

Industrial

Total

-$

$-

$69,203,900

$-

$350,737,300

$-

$400,804,700

$1,436,319,000

$69,203,900

$400,804,700

$1,906,327,600

75.34%

3.63%

21.02%

CountyAssessor

-PropertyValuesforR

oadLevy

(unincorporatedareas)

Land

Use

Improvem

ents

Land

Total

Resid

ential

$715,047,100

$370,534,600

$1,085,581,700

Commercia

l,Industrial

$53,031,200

$16,172,700

$69,203,900

Farm,F

orest,Op

en$

269,587,100

$481,954,900

$751,542,000

Totals

$1,037,665,400

$868,662,200

$1,906,327,600

Land

usepercentage

forproperty

taxes

Resid

ential

$1,085,581,700

$

C-i

A~N

DIXD:Assessed

Values

bySchoolDistrict

PropertyTaxesandValuation-Ok

anogan

County

2005

Assessed

Valua

tion

Assessed

Value

District

M&O

Bond

M&OLevy

Bond

Levy

M&OTax

Bond

Tax

M&OTA

VBond

TAV

Brew

ster

$178991,284

$10,241,490

1.6453

-$

16,72

1$

-$

39,244

$78,48

7Ch

elan

$3,242,355

$3,2

65,98

11.6

886

0.8313

$5,4

35$

2,676

$23,62

6$

47,252

Coule

eDa

m$

37,853,240

$37,854,358

5.3031

-$

200,592

$-

$27,793

$28,91

1Do

uglas

$14,74

3,985

$14,746,506

1.2958

2.4552

$19,10

2$

36,19

3$

2,522

$5,0

43Ferry#309J

$4469,927

$4,559,272

1.4955

-$

6,551

$-

$89,34

6$

178,6

91Ferry

#50J

$3,595,983

$3,732,767

-0.5

200

$-

$1,7

99$

136,7

84$

273,568

Methow

$665,406,595

$667,297,378

1.5596

0.8392

$1,034,819

$556,822

$1,890,784

$3,781,567

Nespele

m$

10,33

2,280

$10,241,490

1.6453

-$

16,72

1$

-$

39,24

4$

78,48

7Ok

anogan

$194,1

09,91

0$

194,692,276

2.3533

3.2102

$455,429

$621,2

61$

582,366

$1,1

64,73

2Om

ak$

418,296,900

$419,2

92,30

12.8

09-

$1,1

72,20

1$

-$

995,402

$1,9

90,80

3Oroville

$255,572,629

$256,218,798

1.7138

2.3144

$436,894

$590,0

01$

646,170

$1,2

92,33

9Pateros

$108,5

05,95

5$

108,872,767

2.5234

-$

272,878

$-

$366,813

$733,625

Tonasket

$291,132,524

$294,372,744

1.6628

2.5138

$478,708

$723,706

$3,240,220

$6,480,440

Totals/Average

$2,186,253,567

$2,025,388,128

2.14

1.81

$4,1

16,05

1$

2,532,458

$8,080,314

$16,13

3,945

CountyAssessor

-PropertyValue

sforS

choolD

istricts

COCS

StudyCa

tegories

Brew

ster

Commercia

l/Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$50,298,800

$17,967,200

$68,266,000

$68,266,000

$-

$-

Comm

ercia

l,Inc

$31,146,800

$5,010,600

$36,157,400

$-

$36,157,400

$-

Farm,F

orest,0

$26,010,800

$26,935,900

$52,946,700

$26,010,800

$-

$26,935,900

Totals

$107,4

56,40

0$

49,913,700

$157,370,100

$94,276,800

$36,157,400

$26,935,900

$157,370,100

59.91%

22.98%

17.12

%Ch

elan

Commercia

l/Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$494,100

$427,700

$921,800

$921,800

$-

$-

Comm

ercia

l,Inc

$-

$-

$-

$-

$-

$-

Farm,F

orest,0

$1,1

82,80

0$

2,165,900

$3,348,700

$1,1

82,80

0$

-$

2,165,900

Totals

$1,6

76,90

0$

2,593,600

$4,270,500

$2,104,600

$-

$2,165,900

$4,270,500

49.28%

0.00%

50.72%

Coulee

Dam

Commercia

l/Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$26,727,600

$6,325,400

$33,053,000

$33,053,000

$-

$-

Comm

ercia

l,Inc

$2,375,100

$325,800

$2,700,900

$-

$2,700,900

$-

Farm,F

orest,0

$661,300

$1,842,400

$2503,700

$661,300

$-

$1,8

42,40

0Totals

$29,764,000

$8,493,600

$38,257,600

$33,714,300

$2,700,900

$1,8

42,40

0$

38,257,600

D-1

APPE

NDIX

D:Assessed

Values

bySchoolDistrict

CountyAssessor

-PropertyValues

forS

choolD

istricts

COCS

StudyCategories

Douglas

Commercia

l!Farm.F

orest.

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$232,700

$39,800

$272,500

$272,500

$-

$-

Commercia

l,Inc

$-

$-

$-

$-

$-

$-

Farm,F

orest,0

$1,6

72,60

0$

1,031,600

$2,704,200

$1,6

72,60

0$

-$

1,031,60

0Totals

$1,9

05,30

0$

1,071,400

$2,976,700

$1,9

45,10

0$

-$

1,031,60

0$

2,976,700

65.34%

0.00%

34.66%

Ferry

#309J

Commercia

l!Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$1,9

16,70

0$

1,078,20

0$

2,994,900

$2,994,900

$-

$-

Commercia

l,Inc

$-

$-

$-

$-

$-

$-

Farm,F

orest,0

$1,0

40,00

0$

1,396,100

$2,436,100

$1,0

40,00

0$

-$

1,396,10

0Totals

$2,956,700

$2,474,300

$5,431,000

$4,034,900

$-

$1,3

96,10

0$

5,431,000

74.29%

0.00%

25.71%

Ferry

#50J

Commercia

l!Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Qi~n

Total

Resid

ential

$562,300

$263,600

$825,900

$825,900

$-

$-

Commercia

l,Inc

$69,40

0$

31,000

$100,4

00$

-$

100,4

00$

-

Farm,F

orest,0

$989,000

$1,8

34,50

0$

2,823,500

$989,000

$-

$1,8

34,50

0Totals

$1,6

20,70

0$

2,129,100

$3,749,800

$1,8

14,90

0$

100,4

00$

1,834,50

0$

3,749,800

48.40%

2.68%

48.92%

Methow

Commercia

l!Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$411,330,600

$237,454,100

$648,784,700

$648,784,700

$-

$-

Commercia

l,Inc

$51,400,600

$19,544,800

$70,945,400

$-

$70,945,400

$-

Farm,F

orest,0

$66,326,000

$205,339,500

$271,665,500

$66,326,000

$-

$205,339,500

Totals

$529,057,200

$462,338,400

$991,395,600

$715,110,700

$70,945,400

$205,339,500

991,395,600

72.13%

7.16%

20.71%

Nespelem

Commercia

l!Farm.F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$1,7

82,50

0$

592,000

$2,374,500

$2,374,500

$-

$-

Comm

ercia

l,Inc

$307,800

$33,90

0$

341,700

$-

$341,700

$-

Farm,F

orest,0

$1,3

14,30

0$

1,909,700

$3,224,000

$1,3

14,30

0$

-$

1,909,70

0Totals

$3,404,600

$2,535,600

$5,940,200

$3,688,800

$341,700

$1,9

09,70

0$

5,940,200

62.10%

5.75%

32.15%

A.~N

DIXD:Assessed

Values

bySchoolDistrict

CountyAssessor

-PropertyValuesforS

choolD

istricts

COCS

StudyCategories

Okanogan

Commercia

l!Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$77,210,800

$22,209,700

$99,420,500

$99,420,500

$-

$-

Comm

ercia

l,Inc

$2,130,400

$990,500

$3,120,900

$-

$3,120,900

$-

Farm,F

orest,0

$28,053,000

$21,641,100

$49,694,100

$28,053,000

$-

$21641,100

Totals

$107,394,200

$44,841,300

$152,235,500

$127,473,500

$3120,900

$21641,100

$152,235,500

83.73%

2.05%

14.22

%Omak

Comm

ercia

l?Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$151,923,700

$45,307,200

$197,230,900

$197,230,900

$-

$Co

mmercia

l,Inc

$66,263,100

$16,294,000

$82,557,100

$-

$82,557,100

$-

Farm,F

orest,0

$32,798,900

$46,121,900

$78,920,800

$32,798,900

$-

$46,121,900

Totals

$250,985,700

$107,723,100

$358,708,800

$230,029,800

$82,557,100

$46,121,900

$358,708,800

64.13%

23.02%

12.86

%Oroville

Commercia

l!Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$90,727,300

$43,139,600

$133,866,900

$133,866,900

$-

$-

Comm

ercia

l,Inc

$24,917,100

$7,126,100

$32,043,200

$-

$32,043,200

$-

Farm,F

orest,0

$29,964,800

$69,903,700

$99,868,500

$29,964,800

$-

$69,903,700

Totals

$145,609,200

$120,169,400

$265,778,600

$163,831,700

$32,043,200

$69,903,700

$265,778,600

61.64%

12.06

%26.30%

Pateros

Commercia

l!Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$55,252,900

$33,311,800

$88,564,700

$88,564,700

$-

$-

Comm

ercia

l,Inc

$8,803,600

$2,173,400

$10,977,000

$-

$10,977,000

$-

Farm,F

orest,0

$15,360,900

$40,563,900

$55,924,800

$15,360,900

$-

$40,563,900

Totals

$79,417,400

$76,049,100

$155,466,500

$103,925,600

$10,977,000

$40,563,900

$155,466,500

66.85%

7.06%

26.09%

Tonasket

Comm

ercia

l?Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$109,470,900

$44,926,100

$154,397,000

$154,397,000

$-

$-

Comm

ercia

l,Inc

$17,762,600

$4,647,300

$22,409,900

$-

$22,409,900

$-

Farm,F

orest,0

$62,671,500

$92,142,700

$154,814,200

$62,671,500

$-

$92,142,700

Totals

$189,905,000

$141,716,100

$331,621,100

$217,068,500

$22,409,900

$92,142,700

$331,621,100

65.46%

6.76%

27.79%

Totals

Commercia

l!Farm,F

orest,

Land

Use

Improvem

ents

Land

Total

Resid

ential

Industrial

Total

Resid

ential

$977,930,900

$453,042,400

$1,430,973,300

$1,430,973,300

$-

$-

Comm

ercia

l,Inc

$205,176,500

$56,177,400

$261,353,900

$-

$261,353,900

$-

Farm,F

orest,0

$268,045,900

$512,828,900

$780,874,800

$268,045,900

$-

$512,828,900

Totals

$1,451,153,300

$1,022,048,700

$2,473,202,000

$1,699,019,200

$261,353,900

$512,828,900

$2,473,202,000

D-3