Property Tax

​​​​​Local bu​dgets

​Most local governments in Oregon must prepare and adopt an annual or biennial budget. Schools, counties, cities, rural fire protections districts, and special districts are subject to budget law. Read our "Citizen overview of local budget law" for more information.

Download forms, publications, and budget detail sheets by searching "local budget" in our forms center. Budgets must be prepared in a format prescribed by statute. ​

2021 Local Budget Law Class Recordings ​

• Phase 1 - Propose ​the B​​udget​
• ​Phase 2 - Approving the Budget​
• Phase​ 3 - Adopt the Budget​
• Phase 4 - Changes After Budget Adoption​​

Local Budget Law e-Learning Modules

Each module below provides training on specific topics of local budget law and is 10 minutes or less. ​​

• Module 1​​​​ - The Budget Process: An Overview
  

Training handouts

• Proposing the Budget
  
• Approving the Budget
  
• Adopting the Budget
  
• Changes After A​doption
  
• Sample budget 1
  
• Sample budget 2
  
• ​Statutory references
  
• Budget committee and pre-meetings
  
• Budget changes after adoption: statutes and explanations
  
• Glossary
  
• Property tax worksheet

Other resou​rces

• The Local Budgeting Manual, 150-504-420
  
• Local Budgeting in Oregon, 150-504-400
  
• Administrative rules, see Chapters 294 and 310
  

Basic local budget la​w training

These free training sessions are for governing body members, budget committee members, finance directors, administrators, and budget officers who participate in the budget process. Local Budget Law training consists of three different classes each focused on local budget law basics and state property tax laws related to the different phases of the budget process:

• Proposing the Budget – covering how to build a district budget including property taxes, resources vs. requirements, types of funds, and budget organization.
• Approving and Adopting the Budget – covering putting together a budget committee, the budget committee meeting, the process for revising and approving the budget, the governing body's hearing on the budget, making changes to the approved budget, and budget resolutions adopting the budget.
• Changes after Budget Adoption – covering changes that can be made after the budget has been adopted including supplemental budgets, emergency provisions, and exceptions to local budget law.
  

Training has completed for 2021.  You can watch sessions recorded from this year's virtual training by using the links above under “2021 Local Budget Law Class Recordings".  The schedule for 2022 will be posted here no later than January 18, 2022.  Please make sure to sign up for the local budget announcement mail list  to be notified when the 2022 schedule is released and for periodic updates regarding local budget law.​

Contact us

Phone: 503-945-8293
Email: finance.taxation@oregon.gov

Oregon Department of Revenue
Property Tax Division
Finance and Taxation
PO Box 14380
Salem OR 97309-5075