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:
- Enter into intergovernmental agreements with each local government that will be collecting the tax.
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Sample intergovernmental agreement
(Revised 10/30/07) |
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Sample IGA developed by the League of Oregon Cities |
- Adopt, by resolution, your district's long-term facilities plan (unless you've already done this).
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Sample resolution: Adopting Long-term Facilities Plan |
- Boards can then impose the construction excise tax through the adoption of a board resolution stating the rate of taxation.
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Sample resolution: Imposing Construction Excise Tax |
It's important to share this process with your community -- and get their input.
Implementation Overview
PowerPoint Presentation
Learn more about the new law (SB 1036) in Bill
Tracking
Please direct questions to David Williams
 , Legislative
and Public Affairs Specialist |
