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Local budget forms
Common questions
2008 Local Budget Law Workshop slideshow
The slideshow above was used in the 2008 Local Budget Law Workshop. The page numbers on the slides refer to the page number in the Basic Budgeting Book.
Most local governments in Oregon, from the smallest cemetery district to the largest city, must prepare and adopt an annual or biennial budget. Schools, counties, cities, rural fire protection districts, and most special districts are subject to the same budget provisions. Only those districts specifically exempted in state law do not have to prepare and adopt a budget.
ORS Chpt. 294
Process Overview
Budget Manual
Administrative Rules
Budget Forms:
Education Districts
Urban Renewal
Municipal Corp
Detail Sheets
Order Forms & Pubs
Property Tax Worksheet
Oregon Local Budget Law (Chapter 294 of Oregon Revised Statutes) gives budget provisions and procedures that must be followed during the budgeting process. The budget must be completed by June 30--the day before the start of the fiscal year or biennial budget period to which the budget applies. Without a budget for the new fiscal year or biennial budget period in place, the local government has no authority to spend money or incur obligations. A local government´s ability to impose a property tax is also tied to the budgeting process.
The pamphlet, Local Budgeting in Oregon (150-504-400), provides a brief overview of the full budget process. This publication is free and can be ordered from the department.
We publish the Basic Budgeting Book (150-504-406) as a guide to beginning budget officers. It explains how to prepare a simple budget following the Local Budget Law process. This publication is free and single copies can be ordered from the department. It can also be downloaded from our publications page.
We also publish a Local Budgeting Manual (150-504-420) that provides more specific information for budget officers and others interested in the details of the process. This publication is available for a charge of $7.00, or you can download it from our publications page.
In addition, administrative rules further clarify the language of the Local Budget Law. These can be found at this Web site under administrative rules for Chapter 294 and Chapter 310.
Budgets must be prepared in a format prescribed by statute. We have budget detail sheets that comply with these statutes. You can download these forms from our Tax Forms page (Local Budget link) or call 503-945-8286 to request the forms on paper. Many districts use these forms as a guide and set up their own versions in their spreadsheet software programs.
When a district is imposing a property tax, it must certify the tax to the county assessor by July 15 using forms prescribed by the department. These forms are mailed to all local governments each January. The prescribed forms are separated into three booklets.
Schools, education service districts (ESDs) and community colleges receive the Local Budget Law and Notice of Property Tax Forms and Instructions for Education Districts (150-504-075).
Urban Renewal Agencies receive the Local Budget Law and Notice of Property Tax Forms and Instructions for Urban Renewal Agencies (150-504-076).
All other local governments with the power to levy an ad valorem tax receive the Local Budget Law and Notice of Property Tax Forms and Instructions for Municipal Corporations (150-504-073).
Local taxing districts may sign up to receive e-mail updates on developments of Local Budget Law.
For questions, please contact the Finance & Taxation Unit at 503-945-8293 or e-mail us at finance.taxation@state.or.us.
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