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
Gervais School District: Effective October 1, 2023
Gervais School District CET Facts Revised
Gervais CET Calculation and Exemption Form
Gervais CET Limits
Gervais CET Update
Jefferson School District: Effective August 1, 2019
Jefferson School District CET Facts
Jefferson School District Exemption Form
Silver Falls School District: Effective January 1, 2009
Silver Falls School District CET Facts
Silver Falls School District Exemption Form
North Marion School District: Effective July 1, 2012
North Marion School District CET Facts
North Marion School District Exemption Form
North Marion School District CET Calculation Form
North Santiam School District: Effective January 14, 2009
North Santiam School District CET Facts
North Santiam School District Exemption Form
North Santiam School District CET Calculation Form
