Construction Excise Tax

As of July 1, 2011 all new construction that results in new structures or additional square footage within the Ashland School District will be assessed a Construction Excise Tax (CET). The tax will be assessed at $1.07 per square foot on residential construction and $0.54 per square foot for non-residential construction, not to exceed $25,000 per building permit or $25,000 per structure, whichever is less. Building permit applications submitted, or deemed complete, after July 1st, 2011 will be subject to the tax.

The State law exempts certain projects from paying the tax including:

• Private school improvements
• Public improvements
• Residential housing that is guaranteed to be affordable
• Public or private hospital improvements
• Religious facilities
• Agricultural buildings

Background

In January 2010, the Ashland School Board approved Resolution #2009-14 establishing the Construction Excise Tax (CET). The decision to impose a CET rests solely with the school district. 

The City of Ashland has entered into an agreement to collect the CET on behalf of the school district for permits issued by the City of Ashland. Properties within unincorporated areas of the County, and within the Ashland School District, will pay the CET through Jackson County upon obtaining building permits. Collecting the CET at the time of permit issuance will reduce the amount of time and travel that our customers would otherwise encounter if they were required to make a separate trip to another location to pay the CET.

What does the tax pay for?

 The tax pays for school capital improvements including: land acquisition; construction, reconstruction or improvement of school facilities; acquisition or installation of equipment, furnishings or other tangible property; architectural, engineering, legal or similar costs related to capital improvements; or the payment of obligations and related costs of issuance that are issued to finance or refinance capital improvements.

Is my property located within the Ashland School District's jurisdiction?

Ashland School District's jurisdiction includes properties located within the City of Ashland as well as rural property in Jackson County. If you have questions about your jurisdiction, you may call the Jackson County Assessor at 541-774-6059.

Who can I contact for more information?

If you have additional questions, you may contact Ashland School District at 541-482-2811.