School Construction Excise Tax

Side Menu

School District Construction Excise Tax

The 2007 State Legislature passed Senate Bill 1036 allowing School Districts to impose a construction excise tax (CET). This tax is on improvements to certain real property that result in a new structure or additional square footage in an existing structure. School districts can contract with other governments (like counties and cities that issue building permits) to collect the tax. The decision to impose a CET rest solely with the school district.

Marion County has agreed to collect the CET for permits in unincorporated areas of the county within the school districts listed below. Collecting this tax when a permit is issued reduces time and travel customers would have if a separate trip to another location was necessary.

Marion County is collecting the CET on behalf on the following school districts:

Cascade School District: Effective May 21, 2008

Cascade School District CET Facts
Cascade CET Exemption Form