Local Option Sales Tax Uses in Unincorporated Linn County

The current Local Option Sales & Service Tax (LOSST) for unincorporated Linn County was approved by rural voters in 2012. It is in effect July 1, 2014 through June 30, 2024. The LOSST tax collected for rural unincorporated Linn County is expected to generate approximately $5.3 million annually for the following uses identified by the Board of Supervisors and approved by rural Linn County voters:

  • 50 percent or nearly $2.7 million per year for construction and maintenance of Linn County secondary roads and bridges
  • 25 percent or about $1.3 million for property tax reduction for residents in rural, unincorporated Linn County. This property tax relief is estimated to be about $1.3 million per year for rural residents.
  • 25 percent or $1.3 million for conservation projects
The LOSST uses in unincorporated Linn County are different than the uses approved in cities.