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Excise Tax Information

School District Construction Excise Tax

The 2007 Oregon Legislature passed SB 1036, a law that provides a financial tool to help school districts pay for capital improvements, expanded facilities, and equipment needed as a result of community growth. The law authorizes a school district, in cooperation with cities and counties, to tax new residential and non-residential development. Specifically, the tax applies to improvements to real property that result in a new structure or additional square footage to an existing structure. This most often occurs when someone removes a manufactured home and replaces it with a larger stick-bulit home. The excise revenue allows districts to purchase and prepare sites for future school facilities with the anticipation that new homes will bring more student.s  The decision to impose a CET rests solely with the school district. 

**The NSSD Board of Directors voted on 10/16/20 to waive the tax for any home construction that is being done as result of a direct loss from the Beachie Creek Fire. The requirements are that the applicant requesting the waiver owned and occupied the property at the time of the fire and that the request is made prior to March 1, 2021. This deadline was extended to 12/31/2021 by board motion on 02/18/21. To submit a request for this waiver, please contact the Business Services Department**

Marion County Excise Tax Info & Forms

CET Calculation Form

CET Exemption Application Form

To Qualify for the Beachie Creek Fire Excise Tax Exemption

School Construction Tax Limits

CET Explanation Form