Property Tax

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. 

Local budget law training handouts

Other resources

Basic local budget law 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. The course covers local budget law basics, and state property tax laws related to preparing local government budgets. Registration is not required. Training hours are 9 a.m. - 3:30 p.m. Refreshments are on your own.

​Feb. 27, 2018 ​Chemeketa Community College
Building 6, Auditorium
4000 Lancaster Dr NE
Salem OR 97305
March 1, 2018
Clackamas Community College
Gregory Forum B and C
19600 S. Molalla Ave
Oregon City OR 97045


Contact us

Phone: (503) 945-8293

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

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