By law, TSCC reviews and certifies the Approved budgets of TSCC member taxing districts. The 13 largest local governments with the ability to levy property taxes are all under TSCC jurisdiction. Smaller districts serving under 200,000 people can choose to be a TSCC member or not.

• Approved Budget Reviews & Certification: Each year, TSCC researches and writes comprehensive budget reviews for each submitted Approved Budget. Copies of these reports are available to the public on our webpage. The TSCC Commissioners meet to discuss the budget reviews and vote to certify the submitted budgets. TSCC certification must occur before the district can adopt their budget.
• Hold Public Hearings on Approved budgets: For the 13 largest local governments, TSCC Commissioners meet with the governing bodies and staff to discuss the Approved Budget document. The Commissioners ask questions on behalf of the public, and additionally provide an opportunity for public comment for anyone who would like to share thoughts or ideas on the budget.
• Consultation and Support Year-round: TSCC staff support local government finance and budget staffers throughout the year through trainings and consultations. We proactively work with districts to identify errors and out of compliance items before the annual budget reviews whenever possible.
• Adopted Budget Filings: In Multnomah County, taxing districts must submit a copy of their Adopted Budget documents to TSCC. TSCC staff review these budgets for compliance with budget law, but outside of the formal budget certification process that takes place for Approved Budgets.

The Commission is legally required to certify the Approved budgets of TSCC member districts. However, certification is not necessarily a stamp of approval. We can certify a budget in three ways:

1. Certification without Objection or Recommendations: The budget substantially complies with Oregon budget laws and estimates are deemed reasonable for the purposes stated.
2. Certification with Recommendations: Certification includes “Recommendations” for best practices, such as improving transparency, financial planning or correcting errors.
3. Certification with Objections: If we find a violation of Local Budget Law that should be fixed prior to budget adoption, we issue a formal “Objection.” While our role is primarily advisory, districts are legally required to formally respond to these objections before adopting their final budget. If any item in the budget is an expenditure not authorized by law, the commission may order the item to be stricken from the budget.

One of our most important duties is holding public hearings. TSCC’s statutory role is to provide a public hearing on proposed property tax measures for TSCC member districts.

• A Venue for the Public: Our role is to provide a formal, neutral space where the public can learn about financial proposals and provide public testimony if desired. We ask the technical questions so you can see how the numbers work before a final decision is made.
• TSCC Commissioners do not take a position on tax measures: TSCC Commissioners do not vote on whether a tax should be passed, or advocate for a position one way or the other. Those decisions rest solely with your elected officials or the voters.
• Fact-Finding: These hearings are a critical phase for researching and gaining clarity. We ensure that when a district asks for your money, they have presented a clear, legal, transparent and honest plan for how it will be used.

The TSCC is an advisory body. Under the “Home Rule” provisions of the Oregon Constitution, the ultimate power to tax and spend remains with your locally elected officials.

We CAN:

• Order Reductions for Legal Violations: If a district attempts to levy a tax that exceeds constitutional or statutory limits, or if a budget item is not authorized by law, the TSCC has the authority to order that the item be stricken or the levy be reduced.
• Ask Questions about Budgets: We have the authority to inquire into the books and accounts of any municipal corporation under our jurisdiction to ensure public funds are handled properly.
• Certify Violations to the DA: If we find that public money has been spent for a purpose not authorized by law, we can certify those facts to the District Attorney for potential recovery of funds.

We CANNOT:

• Change Policy Decisions: We cannot strike an item from a budget simply because we think it is a “bad idea.” If a spending decision is legal, our role is strictly to provide information, not to substitute our judgment for that of elected officials.
• Set Tax Rates: We do not decide how much your property taxes should be; we only ensure the rates set by districts do not exceed the limits allowed by the State Constitution or approved by voters.
• Veto Lawful Spending: We cannot stop a district from spending money on a project if that project is within their legal authority, even if there is strong public opposition.

The TSCC is a resource for you. You can use our website to view comprehensive district budget reviews, read our annual reports to see how your taxes are being spent, or attend one of our hearings to engage with the budget process. Our goal is to ensure that even the most complex municipal budget is given a fair and impartial hearing and assist the community with understanding.