What is meant by “categorizing the tax?
Measure 5, passed by Oregon voters in 1990, became Article XI, section 11b of the Oregon Constitution. It limits the amount of property tax a property can pay to $5 per $1,000 of real market value for education, and to $10 per $1,000 of real market value for all other government purposes. Tax levies to pay debt service on certain bonded indebtedness are exempt from these limitations. So the three Measure 5 categories are “education,” “general government,” and “exempt from limitation.” The governing body of every local government that imposes a property tax must adopt a resolution or ordinance that states which of the Measure 5 categories each of its tax levies is in. In other words, the resolution categorizes the tax for purposes of Article XI, section 11b. Note that some general government entities also levy taxes that will be used for education, or vice versa. If you split your levy between two categories, the portion used for each category must be categorized and certified to the as
