Form 150-504-421 "Tax Election Ballot Measures" - Oregon

What Is Form 150-504-421?

This is a legal form that was released by the Oregon Department of Revenue - a government authority operating within Oregon. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2017;
  • The latest edition provided by the Oregon Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form 150-504-421 by clicking the link below or browse more documents and templates provided by the Oregon Department of Revenue.

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Download Form 150-504-421 "Tax Election Ballot Measures" - Oregon

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Tax Election
Ballot Measures
A Guide to Writing Ballot Measures for Property Taxing Authority
150-504-421 (Rev. 03-17)
Tax Election
Ballot Measures
A Guide to Writing Ballot Measures for Property Taxing Authority
150-504-421 (Rev. 03-17)
Table of contents
Chapter 1—General information .................................................................................................................. 3
Chapter 2—Elections and budgets ................................................................................................................ 5
Chapter 3—Types of property taxes ............................................................................................................. 6
Chapter 4—Ballot titles ................................................................................................................................... 8
Ballot measure examples ................................................................................................................................ 9
Frequently asked questions ......................................................................................................................... 13
Appendix A—Contacts..................................................................................................................................16
Appendix B—Oregon Revised Statutes ......................................................................................................17
Index .................................................................................................................................................................18
2
150-504-421 (Rev. 03-17)
Chapter 1—General information
Local governments are authorized by the Oregon
A tax ballot measure must meet the requirements of
Constitution and Oregon Revised Statutes (ORS) to
all election and taxation laws. If a voter-approved
measure fails to meet the requirements of law, the
ask their voters for certain types of property taxing
Department of Revenue may void part or all of the
authority. Such a request is referred to the voters in
tax (ORS 310.070).
an election by means of a ballot measure. This book-
let will help you write the ballot measure and deter-
Your questions about taxing authority, tax ballot mea-
mine which election date to choose.
sure language, and local budget law can be answered
by the analysts in the Finance, Taxation, and Exemp-
Elections Division
tions unit, Property Tax Division. You can call, write,
or email any of the analysts. Information on how to
contact them is in Appendix A.
The Oregon Secretary of State Elections Division
administers the laws governing the conduct of elec-
tions in Oregon and provides a series of election
Election dates for tax purposes
manuals and associated forms, including the County,
(ORS 203.085, 221.230, 255.345,
City, and District Referral Manual. This manual pro-
280.070)
vides current election dates and a calendar showing
the final filing dates for various types of elections.
1. Second Tuesday in March.
It is available from the Elections Division website,
2. Third Tuesday in May.
www.oregonvotes.gov, or by calling 503-986-1518.
3. Third Tuesday in September.
Manuals and forms are also available from the county
4. First Tuesday after the first Monday in November.
clerks, who serve as the county election officers. Your
5. Primary–Third Tuesday in May of even numbered
county clerk can answer most questions about the
years.
conduct of elections.
6. General–First Tuesday after the first Monday in
November of even numbered years.
All tax elections must be conducted through the
county elections office. A local government (also
Tax election dates when forming
called a taxing district throughout this manual)
wishing to submit a ballot measure must provide the
a new special district or city with a
appropriate measure election notice to the county
permanent rate limitation
elections office by the filing date. The notice includes
(ORS 198.815, 221.040)
the election date and the ballot title. For county and
city measures any ballot title submitted must be final
An exception to the four election dates stated above
and the challenge period complete. The ballot title
is when a ballot measure proposes formation of a
for a district measure will be finalized after the mea-
new special district or city with a permanent rate
sure is filed with the county elections official. After
limitation.
receiving a district measure, the clerk will publish a
notice of election in the newspaper. The notice will
Measures for city formation with permanent rate
include a statement that a voter may file a petition
authority must be at a primary or general election.
for review of the ballot title. If there is no challenge to
Measures for special district formations with perma-
the ballot title, or if there is a challenge, but the Cir-
nent rate authority must be at any May or November
cuit Court certifies the ballot title, the clerk assigns a
election.
measure number.
“Double majority” election dates
Department of Revenue
Article XI, sections 11(8) and 11(k), of the Oregon Con-
The Oregon Department of Revenue administers the
stitution provide that a property tax measure submit-
laws governing property taxes. The department pro-
ted for approval or rejection at a May or November
vides manuals, such as this one, and administrative
election, may be approved by a majority of the voters
rules to assist local governments in complying with
voting affirmatively for the measure. A property tax
the law.
measure submitted at a March or September election
3
150-504-421 (Rev. 03-17)
may only be approved if at least 50% of registered
• Schools, ESDs, and community colleges, ORS
voters eligible to vote in the election cast a ballot and
255.345(2).
if a majority of the voters vote affirmatively for the
Contact your county elections officer for filing and
measure.
notification requirements.
Emergency elections
Initiative or Referendum Petition
Oregon law allows emergency elections to be held
With the exception of emergency elections, an elec-
under extraordinary circumstances. The following
tion on a county, city, or district measure other
laws give the specific requirements:
than a measure referred by the governing body of
• County emergency elections, ORS 203.085(3);
the county, city, or district must be held in May or
• City emergency elections, ORS 221.230(3);
November (ORS 203.085, 221.230, and 255.185).
• Special district elections, ORS 255.345(2);
4
150-504-421 (Rev. 03-17)
Chapter 2—Elections and budgets
The tax election process is not tied directly to the
been finally determined by June 30 because of a tax
local budget process. However, the two processes are
election scheduled in September, the governing body
closely coordinated. Voters can be asked to approve
has a choice. They can include the estimated revenue
taxes before the budget process begins, during the
from the proposed new tax in the budget and appro-
budget process, or after the end of the process.
priate it. If the revenue is not included in the budget
and the September measure passes, the governing
Voter approval of a tax rate or tax dollar amount sets
body must adopt a supplemental budget after the
an upper limit on taxation. An approved ballot mea-
election to add that revenue to the budget and appro-
sure does not require a taxing district to impose the
priate it.
full rate or amount of tax. The district establishes the
need for the tax through the budget process. If the
On the other hand, if the funds from the levy are
budget for the coming year requires less tax than the
included in the budget adopted before June 30 and
voters approved, a lower tax levy may be imposed.
then the measure fails, no action is required, although
the governing body may approve a supplemental
The budget committee may approve any proposed
budget to reduce the budget requirements to balance
taxes as part of its approval of the budget. The
with the lower tax revenues.
proposed new taxes should be approved even if the
election has not yet been held. The amount of tax cer-
If proposing a tax in a September election, the
tified to the county assessor can always be less than
governing body must submit a written request to
the amount approved by the budget committee, but
the assessor for an extension of the July 15 dead-
not more, unless additional budget process steps are
line for certifying property taxes. The assessor may
taken.
grant an extension until after the election. If the dis-
trict extends into more than one county, the district
For more information on Oregon’s local budget
must request this extension from the assessor of each
law, refer to the Local Budgeting Manual or contact
county in which it is located.
the Department of Revenue Finance, Taxation, and
Exemptions unit.
After the election, if the new local option tax was not
included in the adopted budget, the governing body
must adopt a resolution or ordinance to impose the
First tax year a levy is imposed
tax and categorize the levy amount or rate as pro-
vided in ORS 310.060. File two copies of this resolu-
The first tax year in which a tax can be imposed
tion, two copies of the tax certification (Form LB-50
may influence which election date you choose. The
or ED-50), and two copies of the successful ballot
tax year is July 1 through June 30. Taxes that are
measure with the assessor by the extension date.
approved in the November, March, and May elec-
tions can first be imposed the following tax year. For
Note that the September election is on the third Tues-
example, a local option tax approved by voters in
day of the month. The assessor can only grant an
May 2016 can first be imposed in the tax year begin-
extension to certify taxes until October 1 at the lat-
ning July 1, 2016. The district would begin receiving
est. If the election results are challenged or there are
distributions of the revenue in November 2016. A tax
other delays in determining the election results, you
approved in November 2016 can first be imposed in
may run out of time to certify before the deadline and
the tax year beginning July 1, 2017 with distributions
forfeit a year of your taxing authority. You may want
beginning in November 2017.
to consider this possibility before scheduling your
measure for a September election.
Local option tax election in
Another potential drawback is that a September elec-
September
tion is still subject to the “double majority” require-
ment of Article XI, section 11(8). You may want
The governing body must enact a resolution or ordi-
to consider submitting your measure in a May or
nance by June 30 adopting the budget and making
November election instead, since those dates require
appropriations. When your taxing authority has not
only a simple majority of “yes” votes.
5
150-504-421 (Rev. 03-17)