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Local budget
Most local governments in Oregon, from the smallest cemetery district to the largest city, must prepare and adopt an annual or biennial budget. Schools, counties, cities, rural fire protection districts, and most special districts are subject to the same budget provisions. Only those districts specifically exempted in state law do not have to prepare and adopt a budget.


2015 Local budget training handouts

Forms and publications
Oregon local budget law (Chapter 294 of Oregon Revised Statutes) gives budget provisions and procedures that must be followed during the budgeting process. The budget must be completed by June 30, the day before the start of the fiscal year or biennial budget period to which the budget applies. Without a budget for the new fiscal year or biennial budget period in place, the local government has no authority to spend money or incur obligations. A local government's ability to impose a property tax is also tied to the budgeting process.
  • The pamphlet, Local Budgeting in Oregon (150-504-400), provides a brief overview of the full budget process.
  • The Local Budgeting Manual (150-504-420) provides more specific information for budget officers and others interested in the details of the process.
  • Administrative rules further clarify the language of the local budget law. See chapters 294 and 310.
  • Budgets must be prepared in a format prescribed by statute. Budget detail sheets comply with these statutes. Call 503-945-8293 to request the forms on paper. Many districts use these forms as a guide and set up their own versions in their spreadsheet software programs. 
  • Property tax worksheet.
Local taxing districts may sign up to receive email updates on developments of local budget law.
You can also order paper forms and publications.
For more information contact the Finance & Taxation Unit at 503-945-8293 or email us at finance.taxation@oregon.gov.