Construction excise tax - Implementation toolkit

A new law gives school districts the authority to impose an excise tax on construction. We've created tools to get you started, including sample resolutions you must adopt, plus a news release and sample intergovernmental agreement.

The school board process includes three steps -- and don't forget to involve your community:

1. Enter into intergovernmental agreements with each local government that will be collecting the tax.

		Sample intergovernmental agreement (Revised 10/30/07)

		Sample IGA developed by the League of Oregon Cities

2. Adopt, by resolution, your district's long-term facilities plan (unless you've already done this).

		Sample resolution: Adopting Long-term Facilities Plan

3. Boards can then impose the construction excise tax through the adoption of a board resolution stating the rate of taxation.

		Sample resolution: Imposing Construction Excise Tax

It's important to share this process with your community -- and get their input.

		Sample News Release

		Implementation Overview PowerPoint Presentation

Construction excise tax - Implementation toolkit

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