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​​

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. As with many things over the past year, training this year will look quite a bit different than previous years. This year, the department has broken down our Local Budget Law training into four different classes focused on local budget law basics and state property tax laws related to the four phases of the budget process:

1. Proposing the Budget – covering how to build a district budget including property taxes, resources vs. requirements, types of funds, and budget organization.
2. Approving the Budget – covering putting together a budget committee, the budget committee meeting, and the process for revising and approving the budget.
3. Adopting the Budget – covering the governing body's hearing on the budget, making changes to the approved budget, and budget resolutions adopting the budget.
4. 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.

F​or 2021, 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 a links to register are listed below.  ​

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