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 ​

Local Budget Law e-Learning Modules

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

Training handouts

Other resou​rces

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.  ​

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.
 
​Class
​Proposing the Budget
Date
​Details
January ​26, 2021

Time:                   9 to 11 a.m.

Location:             Zoom

Max Attendees:   80

Class is full.

February 3, 2021

Time:                   1 to 3 p.m.

Location:             Zoom

Max Attendees:   80

Class is full. 

February 11, 2021

Time:                   9 to 11 a.m.

Location:             Zoom

Max Attendees:   80

Class is full. 

April 27, 2021

Time:                   6:30 to 8:30 p.m.

Location:             Zoom

Max Attendees:   125

Class is full. 

Class
​Approving the Budget
Date
​Details
February 18, 2021

Time:                   1 to 2 p.m.

Location:             Zoom

Max Attendees:   80

Class is full.

February 24, 2021

Time:                   9 to 10 a.m.

Location:             Zoom

Max Attendees:   80

Class is full.

March 2, 2021

Time:                   1 to 2 p.m.

Location:             Zoom

Max Attendees:   80

C​​lass is full. 

May 5, 2021

Time:                   6:30 to 7:30 p.m.

Location:             Zoom

Max Attendees:   125

Register​

Class
​Adopting the Budget
Date
​Details
March 9, 2021

Time:                   9 to 10:15 a.m.

Location:             Zoom

Max Attendees:   80

Class is full. 

​March 17, 2021

Time:                   1 to 2:15 p.m.

Location:             Zoom

Max Attendees:   80

Class is full. 

March ​25, 202​1

Time:                   9 to 10:15 a.m.      

Location:             Zoom

Max Attendees:   80

Class is full.

​​May 13, ​​2021

​Time:                   6:30 to 7:45 p.m.      

Location:             Zoom

Max Attendees:   125

Register

​Class
​Changes after Budget Adoption
Date
​Details
May 18, 2021

Time:                   9 to 10:30 a.m.

Location:             Zoom

Max Attendees:   80

Class is full. 

​July 15, 2021

Time:                   1 to 2:30 p.m.

Location:             Zoom

Max Attendees:   80

 Class is full.

August 10, 2021

Time:                   9 to 10:30 a.m.

Location:             Zoom

Max Attendees:   80

Class is full. 

​September 15, 2021

Time:                   6:30 to 8 p.m.

Location:             Zoom

Max Attendees:   125

Registe​r​




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

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