GASB 77 Tax Abatements - Implementation Information

To be used to assist with developing the GASB 77 Tax Abatement Disclosure

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.

Updated: May 6, 2025

Updated: 2024

Updated: April 04, 2023

Updated: July 11, 2022

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Updated: May 25, 2021

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Updated: February 4, 2020

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Updated: July 15, 2019

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Updated: May 9, 2018

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Current Year information also found on Assessment & Taxation - Reports and Data.

Originating Government Resources

Calculation Example

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Additional Information

Contact

Division of Assessment, Recording, and Taxation (DART)

Last reviewed August 13, 2024