Local Budget

Most local governments in Oregon must prepare and adopt an annual or biennial budget (ORS Chapter 294).  Schools, counties, cities, rural fire protection districts, and most special districts are all subject to the same budget provisions.  The budget must be completed by June 30th, the day before the start of the fiscal year or biennial period to which it relates.   Local budget forms are broken down into Municipal Corporations (LB-50), Education Districts, including School Districts (ED-50) and Urban Renewal Agencies (UR-50). 

A brief overview of the full budget process.

Local budgeting manual

Local budget forms.

Local budget law requires many procedural steps in the development and final adoption of the annual budget.
The following are the primary steps each local government must consider:

  • The budget officer prepares a proposed budget.
  • Notice of the budget committee meeting is published.
  • The budget document is made available at or before the budget committee meeting at which the budget is presented.
  • The budget committee conducts at least one public meeting for receiving the budget message and the budget document as well as providing opportunity for public questions or comments.
  • The budget committee approves the budget.
  • Notice of the public hearing and a summary of the approved budget is published.
  • The governing body conducts a public hearing on the approved budget.
  • The governing body, after public comment and deliberations, adopts the budget and enacts resolutions or ordinances accordingly by June 30.
  • The governing body certifies the district´s tax, if any, to the County Assessor by July 15.
An extension to file can be granted, but a written request must be made to the County Assessor.