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. ​

2022 Local Budget Law Class Recordings ​

Recordings of the 2022 Local Budget Law sessions will be available after the completion of this years trainings.

• ​​​​Phase 1 - Proposing the Budget
  

• ​​Phase 2 & 3 -​​ Approving and Adopting the Budget​
  

• Phase 4 - Changes afte​​r Budget Adoption​
  

Local Budget Law Training 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​

• Basic Budget Law 2022 - Proposing the Budget
• Basic Budget Law 2022 - Approving and Adopting the Budget
• Basic Budget Law 2022 - Changes After Adoption​​​
• Basic Budget Law 2022 - Sample Budget 1​
• Basic Budget Law 2022 - 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.
  

For 2022, all sessions will be held virtually via Zoom, and registration is required. To ensure there is adequate time to address questions, class size will be limited. Session dates and times along with links to register are listed below. If you receive a message that registration is closed, please try registering for another session or email finance.taxation@dor.oregon.gov to be placed on the waitlist.

Download the above training materials for the local budget law classes. Training materials will be available at least one week prior to your session. Please make sure to sign up for the local budget announcement mail list for any changes or cancellation announcements for our training sessions.

Contact us

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

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