Re-elect Jason Pollock for Jefferson County Sheriff

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Re-elect Jason Pollock for Jefferson County Sheriff Sheriff of Jefferson County, Oregon. Over two decades of law enforcement service in Jefferson County.

I have seen information being shared comparing taxes in Jefferson, Crook and Deschutes counties. I encourage people to r...
10/01/2026

I have seen information being shared comparing taxes in Jefferson, Crook and Deschutes counties. I encourage people to research the numbers and ask questions. But if we are going to compare counties, we need to make sure we are comparing the same things.

The “Public Safety Property Tax Rate” comparison being circulated is not an apples-to-apples comparison.

Jefferson County’s $1.69 is specifically a levy to operate our jail.

The $0.1928 being used for Crook County is a jail bond. A jail bond and a jail operating levy are not the same thing. A bond pays debt associated with a capital project. It does not represent the total cost of operating Crook County’s jail.

Deschutes County is structured differently as well.
The $1.25 shown in the comparison is Deschutes County’s countywide Sheriff District. That district helps fund countywide services, including the jail, search and rescue, and civil process.

Deschutes County also has a separate Rural Sheriff District at $1.55 per $1,000 of assessed value. Properties within that district also pay the $1.25 countywide Sheriff District rate.

Deschutes County also has a separate 9-1-1 District with a rate of $0.3618 per $1,000.

I am not saying we should simply add all of those rates together and compare the total to Jefferson County’s $1.69. That would create another inaccurate comparison.

That is exactly the point.

Counties fund services differently, and not every taxing district covers an entire county.

In Oregon, your property-tax bill is based on the taxing districts your property is actually located within. Depending on where you live, that can include different combinations of county, city, fire, school, sheriff, 9-1-1 and other districts.

That means two people living in the same county can have different overall property-tax rates.

So when someone takes Jefferson County’s jail operating levy, compares it to Crook County’s jail bond, and then compares both of those to only one of Deschutes County’s Sheriff taxing districts, it does not give the public the full picture.

There are also different ways to look at the overall tax burden. When total property taxes are compared with population, Jefferson County is lower per resident than both Crook and Deschutes counties. Those are real numbers. They do not mean every individual property owner pays less, but they are another important part of understanding the overall tax picture.

My point is simple: compare apples to apples.
A jail operating levy is not the same as a jail bond. Different counties fund public services differently. Different areas within the same county can have different taxing districts. One selected tax rate does not tell the whole story about what taxpayers are actually paying.

The proposed Jefferson County Jail Levy remains $1.69 per $1,000 of assessed value, the same rate currently in place.

Leadership isn't about being the expert in every subject. It's about understanding your organization, surrounding yourse...
09/28/2026

Leadership isn't about being the expert in every subject. It's about understanding your organization, surrounding yourself with knowledgeable people, asking the right questions, making sound decisions, and taking responsibility for the results.

That applies directly to managing a Sheriff’s Office budget.

There is a quote widely attributed to Elon Musk that captures the idea:

“Don't confuse schooling with education. I didn't go to Harvard, but the people that work for me did.”

Education has value, but leadership is much bigger than a degree.

As Sheriff, my responsibility isn't to personally perform every financial function of the Office. My responsibility is to understand our operations and financial position well enough to lead them.

The budget process involves our experienced Business Manager, county finance, the County Administrator, and the Board of County Commissioners. It includes deadlines, projections, meetings, review, and accountability.

My job is to understand what our Office needs and why. I need to understand staffing, overtime, equipment, vehicles, jail operations, and future needs. I also need to understand the different funding sources, what General Fund dollars support, what money is restricted, and how grants, contracts, and reimbursements can help taxpayer dollars go further.

Good leadership also means knowing that grants and outside revenue are tools, not guarantees, and planning accordingly.

A leader doesn't need to know more about finance than the finance professional, more about technology than the IT professional, or more about every specialty than the people hired to perform those jobs.

A leader needs to know enough to ask the right questions, recognize problems, set priorities, bring the right people to the table, and make informed decisions.

Ultimately, the responsibility stops with me.

That's leadership, knowing your operation, trusting knowledgeable people, making responsible decisions, and being accountable for the outcome.

UNDERSTANDING THE JAIL LEVY — PART 7A 26-Year-Old FacilityThe Jefferson County Sheriff’s Office and Jail facility is app...
09/23/2026

UNDERSTANDING THE JAIL LEVY — PART 7

A 26-Year-Old Facility

The Jefferson County Sheriff’s Office and Jail facility is approximately 26 years old. As the building ages, maintaining the systems that keeps a secure correctional facility operating becomes an increasingly important part of long-term planning.

Over the last several years, we have already replaced several major systems that had reached the point where replacement was necessary:

• Fire alarm system
• Jail intercom system
• Security camera system
• Door airlock compressors

Those are not cosmetic improvements. They are systems directly related to the operation, safety and security of the facility.

And there are additional projects we know we need to plan for.

The jail’s backup generator is aging and will eventually need to be replaced. Commercial rooftop heating and cooling systems will require replacement as they reach the end of their useful lives. We are also planning additional fencing for the jail pods and upgrades to the jail control system that operates secure doors and integrates with cameras and intercoms.

These types of projects can be significant expenses, which is why they should be planned for years in advance rather than addressed only after something fails.

Our approach has been to identify these needs, prioritize them and set money aside over time for future capital expenses.

Maintaining a jail is different from maintaining a typical office building. Doors, electronic controls, cameras, communications, backup power, heating and cooling, fire protection and other security systems all have to work together to maintain a secure facility.

At 26 years old, maintaining and eventually replacing this infrastructure is simply part of operating the Jefferson County Jail.

That is why capital planning is included in our five-year financial analysis. It allows the public to see that we are not only budgeting for today's operations, but also planning for the infrastructure the jail will need in the years ahead.

UNDERSTANDING THE JAIL LEVY — PART 6Operating Costs Have Increased TooWhen discussing the cost of operating the jail, it...
09/22/2026

UNDERSTANDING THE JAIL LEVY — PART 6

Operating Costs Have Increased Too

When discussing the cost of operating the jail, it is important to look at more than the number of inmates in custody.

The jail purchases many of the same goods and services that households and businesses purchase, and the cost of those goods and services changes over time.

Food, clothing, bedding, laundry and cleaning supplies, medical care, medications, utilities, equipment, maintenance and replacement parts are all part of operating the facility.

Some of these costs are affected by the number of inmates. If there are fewer inmates, for example, we may use less food or fewer consumable supplies.

Other expenses continue regardless of the daily inmate population.

The building still has to be heated, cooled, powered, cleaned and maintained. Security equipment has to operate. Doors, cameras, intercoms and other systems have to be maintained and repaired. Required staffing has to be provided around the clock. Medical services, transportation and other operational responsibilities also continue.

And the cost of providing those services today is not the same as it was when the current levy was originally developed.

That is why simply comparing today's inmate population with the inmate population from several years ago does not provide a complete picture of what it costs to operate the jail.

Our financial planning looks at the entire operation over the full five-year levy period, including personnel, benefits, materials and services, equipment, maintenance and capital needs.
The proposed levy rate remains unchanged at $1.69 per $1,000 of assessed value.

The goal of the five-year financial analysis is to show what it takes to continue operating the jail over the entire levy period, not simply what it costs to house a certain number of inmates on a particular day.

UNDERSTANDING THE JAIL LEVY — PART 5Fewer Inmates Doesn't Mean Half the CostIf the inmate population decreases, some jai...
09/22/2026

UNDERSTANDING THE JAIL LEVY — PART 5

Fewer Inmates Doesn't Mean Half the Cost

If the inmate population decreases, some jail expenses decrease. But the overall cost of operating a jail does not decrease at the same percentage.

That is because many of the largest costs of operating a jail exist regardless of whether we are housing 40 inmates, 60 inmates or 80 inmates.

The jail operates 24 hours a day, 365 days a year. Minimum staffing still has to be maintained. Control must be staffed, deputies must be on the jail floor, and supervisors and support functions are still necessary.

The facility itself also has to operate. We still have costs for utilities, security and camera systems, doors and controls, communications equipment, insurance, maintenance, repairs and the replacement of aging equipment.

Some expenses are directly affected by the number of inmates. Food, clothing, bedding, laundry, medical care and other supplies can increase or decrease as the population changes. But those are only part of the overall cost of running the jail.

There is also more to jail workload than the number of inmates who are there at midnight.

Every person brought into the jail requires work. A person who is arrested, booked and released several hours later may never significantly increase the average daily population, but deputies still have to search them, complete the booking process, inventory property, conduct required screenings, supervise them, complete documentation and process their release.

The jail also handles court appearances, attorney visits, medical appointments, hospital trips, transports to other facilities, releases, disturbances and emergencies.

That is why average daily population is useful information, but it does not tell the whole story.

Fewer inmates can reduce some expenses.

It does not mean the cost of operating a safe, secure, 24-hour jail decreases by the same percentage.

UNDERSTANDING THE JAIL LEVY — PART 4Why a Minimum of Three Deputies?One question that comes up when discussing the jail ...
09/20/2026

UNDERSTANDING THE JAIL LEVY — PART 4

Why a Minimum of Three Deputies?

One question that comes up when discussing the jail is why staffing cannot simply be reduced when the inmate population decreases.

To understand that, it helps to understand how the jail is actually staffed.

We currently have 18 sworn corrections staff. Of those 18 positions, one is specifically assigned to Court Security at the courthouse, two are administrative supervisors, and three are shift supervisors. We also currently have three additional corrections deputies in the hiring process, which would bring us to 21 sworn positions when those positions are filled.

That may sound like a lot of employees until you consider that the jail operates 24 hours a day, 7 days a week, 365 days a year. We have to staff multiple shifts every day of the year while also accounting for days off, vacation, sick leave, training, court responsibilities and other required duties.

Our minimum operational staffing is three corrections deputies on a shift.

One deputy works Control. That position operates the secure doors, monitors cameras, answers phones and intercoms, logs activity, communicates with staff and controls movement throughout the secure portions of the facility. The Control deputy cannot simply leave that position whenever something happens elsewhere in the jail.

That leaves two deputies working the jail floor.

Those deputies are responsible for inmate checks, bookings and releases, video court, attorney visits, meals, medical issues, transports, disturbances, emergencies and the general supervision and security of the inmate population.

Consider what happens when several things occur at the same time.

A new arrest arrives for booking. An inmate needs medical attention. Another inmate has video court. Then two inmates begin fighting.

One deputy cannot reasonably be expected to enter a multi-inmate fight alone, while the deputy assigned to Control cannot simply abandon the security functions of the facility.

Transports create another challenge. When a deputy has to transport an inmate to court, a hospital, a dental appointment or another correctional facility, that deputy is no longer available inside the jail.

This is why three deputies is our minimum staffing level. It does not mean three deputies are always enough.

Operating at minimum staffing is already challenging. When someone calls in sick, attends required training, takes vacation or is unavailable for another reason, we still have to maintain safe staffing inside a facility that never closes. That can require another employee to come in and can result in overtime.

So when discussing inmate population and staffing, the number of inmates is only one part of the equation. The jail still has to maintain Control, security, supervision, bookings, medical response, court functions and transportation regardless of the number of inmates in custody on a particular day.

This is the staffing model required to keep a 24/7 secure correctional facility operating.

UNDERSTANDING THE JAIL LEVY — PART 3What Happens to the Fund Balance?Another important part of the five-year financial a...
09/20/2026

UNDERSTANDING THE JAIL LEVY — PART 3

What Happens to the Fund Balance?

Another important part of the five-year financial analysis is the jail's fund balance.

A fund balance is money carried forward from one budget year to the next. It helps provide financial stability and ensures funding remains available to support jail operations throughout the five-year levy period.

The important point is that our five-year financial model does not project the jail building up an increasingly large fund balance at the $1.69 levy rate.

Instead, the projected year-end fund balance declines each year:

• FY 2027-28: approximately $1.58 million
• FY 2028-29: approximately $1.43 million
• FY 2029-30: approximately $1.23 million
• FY 2030-31: approximately $961,000
• FY 2031-32: approximately $800,000

That is a projected decline of approximately $776,000, or 49%, over the five-year period.

Why does that matter?

The jail operates 24 hours a day, 365 days a year. A responsible fund balance provides financial stability throughout the five-year levy period and allows the jail to manage the timing of revenues and expenditures while continuing to meet its operational obligations.

Personnel, medical care, utilities, equipment, maintenance and facility infrastructure all have to be funded throughout the levy period.

The important takeaway is that the five-year model does not show the $1.69 rate creating an increasing surplus. It shows the opposite. The projected fund balance gradually decreases from approximately $1.58 million to approximately $800,000.

So when evaluating the levy rate, it is important to look at the entire five-year financial picture rather than simply looking at how much revenue is collected in a single year.

The graph below shows the projected fund balance year by year.

Post 2 — The Five-Year Financial ModelUNDERSTANDING THE JAIL LEVY — PART 2A fair question is: Why $1.69?We developed a f...
09/19/2026

Post 2 — The Five-Year Financial Model

UNDERSTANDING THE JAIL LEVY — PART 2

A fair question is: Why $1.69?

We developed a financial model covering FY 2027-28 through FY 2031-32 rather than simply assuming the existing rate should continue.

The model accounts for projected personnel, benefits, materials and services, capital expenses, transfers, other revenues, historical underspending and anticipated tax collections.

Over those five years, the model projects approximately:

$23.25 million in property-tax revenue need
compared with

$22.41 million in projected collections at $1.69.
These are the numbers behind the five-year projection.

So, as you can see there is about an $840,000 difference, showing taxes coming in will not cover what the projected costs are over the 5 year period. Stay with me as you digest this information and learn how we make up the difference without increasing the rate.

Post 1 — The Rate Is Not IncreasingUNDERSTANDING THE JAIL LEVY renewal — PART 1I want to break the Jail Levy information...
09/17/2026

Post 1 — The Rate Is Not Increasing

UNDERSTANDING THE JAIL LEVY renewal — PART 1

I want to break the Jail Levy information into several shorter posts so the public can see the numbers without having to sort through one extremely long post.

Let's start with the simplest number.

Current rate: $1.69 per $1,000 of assessed value

Proposed rate: $1.69 per $1,000 of assessed value

Rate increase: $0.00

It is also important to understand that Oregon property taxes are based on taxable assessed value, not simply the market value or median selling price of a home.

So an increase in median MARKET value does not mean the same homeowner's Jail Levy tax increased by your market value, only assessed value. Two very different numbers.

It is important to understand, if your assessed value increases, you technically pay more but it is still at the $1.69 rate. The same concept applies at any rate.

The financial analysis takes into account projected growth in Jefferson County as well as beginning fund balance, cost of employees, materials and service, maintenance to the building and many other factors.

Post 2, I'll show you the five-year financial analysis behind the $1.69 rate.

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