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​​​Oregon Soil and Water Conservation Districts (SWCDs) have statutory authority to levy taxes with approval of local voters. As of 2019, 13 SWCDs in Oregon have received voter approval to assess local property taxes in the form of permanent tax rates. SWCDs with permanent tax rates established under Oregon Revised Statutes (ORS 568.806-568.808), may levy taxes annually up to their established limits, provided the SWCD develops, adopts, and approves their budget according to Oregon Local Budget Law requirements. SWCDs may also seek voter approval to assess property tax under ORS 568.803 for repayment of principal and interest of General Obligation Bonds (for capital construction).

The Oregon Department of Agriculture (ODA) provides information to SWCDs regarding steps, planning considerations, and legal requirements relating to local tax measure elections. Information is also available through the Oregon Department of Revenue, Special Districts Association of Oregon, and the Oregon Secretary of State office.


Oregon Department of Revenue information

Oregon Department of Revenue website

Oregon Government Ethics Laws: A Guide for Public Officials

State ethics laws guide

ORS 568 Soil and Water Conservation; Water Quality Management

Soil and Water Conservation policy Chapter 568 — Soil and Water Conservation; Water Quality Management



Soil & Water Conservation Districts (SWCD)
Phone: 503-986-4700