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The City of Portland, Oregon

Development Services

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Phone: 503-823-7300


1900 SW 4th Ave, Portland, OR 97201

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Collection of School Construction Excise Tax for Centennial School District Starting April 1, 2015

City of Portland, Bureau of Development Services

March 24, 2015


Contact:  Ross Caron, Bureau of Development Services 503.823.4268

Effective April 1, 2015, all building permits applied for within the boundaries of the Centennial School District within the City of Portland will be assessed a School Construction Excise Tax (CET) at the time of building permit issuance. The tax is assessed per square foot on structures or portions of structures intended for residential or nonresidential use.

The following CET rates will apply to building permits within the Centennial School District applied for on or after April 1, 2015:

  • Residential Construction - $1.17 per sq. ft.
  • Non-residential Construction - $0.58 per sq. ft.
  • Maximum for Non-residential Construction - $29,200

Information about the CET
A law (Senate Bill 1036) was enacted by Oregon State Legislature in 2007 to help Oregon school districts pay for a portion of the cost of new or expanded school facilities. The bill allows school boards, in cooperation with cities and counties, to tax new residential and non-residential development. For more information on the CET, please see the Bureau’s School Construction Excise Tax (CET) Facts sheet. 

Centennial School District CET Boundaries with-in City of PortlandCentennial School District CET Boundaries with-in City of Portland