Financial Services

Budget Committee

The Budget Committee has 14 equal members:  seven elected school board members and seven citizens appointed to three-year terms by the Board. These individuals are charged with reviewing the Superintendent’s Proposed Budget, listening to public comment regarding the budget, recommending changes, and approving the budget total and tax rates to be forwarded to the School Board for adoption.

2025 Budget Committee Applications NOW OPEN!

The Board of the Corvallis School District has announced three vacancies on the Budget Committee:

• Two (2) three-year term appointments
• One (1) one-year appointment

Applicants must live and be registered to vote in the District, and not be an officer, agent, or employee of the District. Positions are non-partisan, unpaid and not connected to any specific region within the district. Members with expired terms may request reappointment.

All meetings of the Budget Committee are held in the evening at a District facility. The current 2025 meeting schedule is as follows:

• April 24, 2025 – Committee Orientation
• May 15, 2025 – Meeting 1: Receive the Budget Message and Public Testimony
• May 22, 2025 – Meeting 2: Deliberation

Interested individuals are invited to submit an application online [https://www.csd509j.net/departments/financial-services/apply-for-the-budget-committee/] by the first review deadline, scheduled for October 25, 2024. Materials submitted will be public information (contact information removed). Positions will be open until filled by vote of the School Board.

Questions may be directed to Kim Nelson, Budget Committee Secretary:  [email protected] or 541-757-5994.

Grant Funding

Elementary and Secondary School Emergency Relief Fund III (ESSER III)

The American Rescue Plan Act, 2021 (ARP Act or ARPA) provides federal funding through the Elementary and Secondary School Emergency Relief Fund III (ESSER III or ARP ESSER) to help safely reopen and sustain the safe operation of schools and address the impact of the coronavirus pandemic on students. ESSER III funds can be used for eligible expenses incurred between March 13, 2020 and September 30, 2024.

The ESSER III District Plan builds on learning from our Student Investment Account (SIA) Plan, and provides essential information required by ESSER III. It acts as a structure for collecting and aligning the ESSER III-specific information to support planning and sharing key information with our community and staff.

• Corvallis SD ESSER III Plan (Updated Spring 2022)

Integrated Guidance

Based on feedback from educational and community leaders, Oregon Department of Education (ODE) established guidance to integrate six aligned programs:  High School Success (HSS), Student Investment Account (SIA) within the Student Success Act, Continuous Improvement Planning (CIP), Career and Technical Education – Perkins V (CTE), Every Day Matters (EDM), and Early Indicator Intervention Systems (EIIS). Further information regarding ODE’s efforts towards innovation and improvement can be viewed here:  https://www.oregon.gov/ode/studentsuccess/pages/innovation-and-improvement.aspx.

• Corvallis School District 509J Integrated Guidance Application
• Aplicación de orientación integrada en español
• Integrated Planning & Budget

Student Investment Account (SIA)

In 2019, the Oregon Legislature passed the $2 billion Student Success Act (HB 3427). At the heart of the Student Success Act is a commitment to improving access and opportunities for students who have been historically underserved by the education system. The Student Investment Account represents 50% of the Student Success Act funding dedicated for public schools in Oregon.

School districts are required to apply for funds and must demonstrate engagement of the community in a needs assessment process prior to the application for funds. SIA grant funds can be used in four broad areas including increasing instructional time; addressing student health and safety needs; decreasing class size; and expanding well-rounded learning opportunities. Programs must also meet students’ behavioral and mental health needs and increase academic achievement as well as reduce disparities among student groups.

• Grant Applications, Plans, and Budgets
  • 2020-21 SIA Grant Application
  • 2020-21 SIA Budget Template
  • 2021-23 SIA Plan Update
  • 2021-23 SIA Budget Template
• Grant Agreements and Amendments
  • Grant Agreement 13613 (July 1 2020 – June 30 2021)
  • Agreement 13613 Amendment 1 ( – September 30 2021)
  • Agreement 13613 Amendment 2 ( – September 30 2022)
  • Agreement 13613 Amendment 3 ( – September 30 2023)
  • Grant Agreement 34352 (July 1, 2023 – June 2024)
• Annual Reports
  • 2020-21 Annual Report
  • 2021-22 Annual Report
  • 2022-23 Annual Report

Construction Excise Tax

Construction Excise Tax

What is the Construction Excise Tax (CET)?

In 2007, Oregon legislators passed a law (Senate Bill 1036) intended to help Oregon school districts pay for a portion of the cost of new or expanded school facilities. The bill allows school districts to impose a construction excise tax on certain residential and non-residential development.  Specifically, the tax applies to improvements to real property that result in a new structure or additional square footage to an existing structure. Construction excise taxes are collected on behalf of school districts by regional cities and counties that issue building permits.

Why is a Construction Excise tax needed?

Corvallis School District has 13 schools in operation. We are committed to providing a safe and modern learning environment for our students. The money collected from CET is put into the Construction Excise Tax Fund. This fund provides critical funding and is one part of a larger effort to continually improve our school facilities. This tax will help to bridge the gap between funding provided through the 2018 capital construction bond and additional funding necessary for future improvements.

What does this tax pay for?

The tax pays for capital improvements including land acquisition; construction, reconstruction or improvement of facilities; acquisition or installation of equipment, furnishings or other tangible property; architectural, engineering, legal or similar costs associated related to capital improvements; or the payment of obligations and related costs of issuance that are issued to finance or refinance capital improvements. Oregon school districts that impose a Construction Excise Tax, must develop a long term facilities plan for making capital improvements pursuant to ORS 320.183. Corvallis School District’s Long Range Facilities Master Plan may be found online at www.csd509J.net.

How much is it, who has to pay, and when?

The Corvallis School District CET rate has remained unchanged since its implementation in 2009. The rate is currently assessed at $1.50 per square foot on residential construction and $0.50 per square foot for non-residential construction—with a $25,000 tax limit for non-residential. Effective January 1, 2024 the rates will increase to $1.56 for residential and $.78 for non-residential – with a $39,100 limit. The tax applies to construction permits on property located within Corvallis School District’s jurisdiction. The Oregon Department of Revenue updates CET tax limits annually in July indexed to inflation. The Corvallis School District may update CET rates in the future up to the established statewide tax limit.

Who is exempt from paying the tax?

The following improvements are exempt from the tax pursuant to ORS 320.173.

1. Private school improvements;
2. Public improvements as defined in ORS 279A.010;
3. Residential housing that is guaranteed to be affordable under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income for the are an which the construction tax is imposed for a period of at least 60 years following the dated of construction of the residential housing;
4. Public or private hospital improvements;
5. Improvements to religious facilities used primarily for worship or education associated with worship;
6. Agricultural buildings as defined in ORS 455.315 (2)(a);
7. Facilities operated by non-profit organizations (501[c][3]) that are:
   442. Long term care facilities (defined in ORS 442.015);
   443. Residential care facilities (defined in ORS 443.400); or
   444. Continuing care retirement communities (defined in ORS 101.020);
8. Residential housing being constructed on a lot or parcel of land to replace residential housing on the lot or parcel of land that was destroyed or damaged by wildfire or another event or circumstance that is the basis for a state of emergency declared under ORS 401.165 (Declaration of state of emergency) or 401.309 (Declaration of state of emergency by city or county) or for the exercise of authority under ORS 476.510 (Short title) to 476.610 (Payment of claims).

In addition to the above statewide exemptions, the Corvallis School District and regional cities/counties have further agreed additional exemptions. Please see the Construction Excise Tax Information Sheet for more details.

If a person or entity believes that they are exempt from Construction Excise Tax they must submit an exemption form to Corvallis School District for review.

CET Exemption Application 

Where can I get more information?

If you have additional questions, you may contact Maria McEldowney, Accounting Manager, at 541-757-3900 or [email protected].

Doing Business With Us

Bid and Quote Opportunities

All open bids, quotes, and proposals:

Nvoicepay Partnership

The Corvallis School District has partnered with Nvoicepay to facilitate electronic payments to our vendors.