Resources

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.
This file is in Adobe Acrobat PDF format. Click here to download. This file is in Microsoft Word format. Click here to download. Sample intergovernmental agreement (Revised 10/30/07)
This file is in Adobe Acrobat PDF format. Click here to download. 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).
This file is in Adobe Acrobat PDF format. Click here to download. This file is in Microsoft Word format. Click here to download. 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.
This file is in Adobe Acrobat PDF format. Click here to download. This file is in Microsoft Word format. Click here to download. Sample resolution: Imposing Construction Excise Tax
It's important to share this process with your community -- and get their input.
This file is in Adobe Acrobat PDF format. Click here to download. This file is in Microsoft Word format. Click here to download. Sample News Release
This file is in Microsoft Powerpoint format. Click here to download. Implementation Overview PowerPoint Presentation