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GASB 77-Tax Abatement Reports

The financial information included in the following reports is preliminary, unaudited, and subject to revision upon finalized implementation guidance from the State of Oregon and the Governmental Accounting Standards Board.

The attached report include base exemption value data for programs which have currently been identified as special assessment exemption programs, authorized by State Statutes.

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.

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