The financial information included in the following reports is unaudited and subject to revision upon additional implementation guidance from the State of Oregon and the Governmental Accounting Standards Board.
Please refer to GASB 77 for specific disclosure requirements. Each governmental entity is responsible to determine which programs, from the tax distribution report, qualify as abatement programs for their respective entity. The calculation of any associated abatement amounts are solely the responsibility of entity management.
Originating Government Resources
- City of Portland: Portland Housing Bureau
- State of Oregon Enterprise Zone Tax Incentives
- Oregon Parks & Recreation Department: State Historic Property Tax Incentives
- Strategic Key Investment Program (Pg 306-308 of PDF)
- Oregon Tax Expenditure Report > Provides useful descriptions on each State program, and may provide who is the initiating government
- Oregon Revised Statutes
- Oregon Administrative Rules
Contact Information - Division of Assessment, Recording, and Taxation (DART)
- 503-988-3326 or 503-988-3278