School District Construction Excise Tax

What is this tax?

The 2007 Legislature passed SB 1036, permitting local school districts to impose a tax on all new construction.  The tax is permitted to be up to $1.23/sf for residential construction and $.61/sf for commercial/industrial construction.

When is the tax paid?

It must be paid at the same time the building permit fee is paid.

Does Mid Columbia Building Codes keep any of the money?

The building department collects the fee only.  The school district pays us 1% of the fee for our costs associated with collecting it and transmitting the money to the school district.

Which School districts charge the fee?

Currently, only North Wasco School District 12 has imposed the fee.