The financial information included in the following reports is preliminary, unaudited, and subject to revision upon finalized implementation guidance from the State of Oregon and the Governmental Accounting Standards Board.
The 2016-17 year-end reports from the Multnomah County tax distribution system are in process and are anticipated to be available around the end of March. These reports include base exemption value data for programs which have currently been identified as special assessment exemption programs, authorized by State Statutes.
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 297-299 of PDF)
- Oregon Tax Expenditure Report > 2015-17 Biennium Full Report and List of Expenditures (provides useful descriptions on each State program, and may provide who is the initiating government)
- Oregon Revised Statutes
- Oregon Administrative Rules
- Changed Property Ratios 2016
Contact Information - Division of Assessment, Recording, and Taxation (DART)