1. Housing Tax Exemptions
Options for the Tillamook County Housing Commission
Presented by Kari Fleisher, At large member

2. Housing Exemption Programs
There are many exemption programs that address housing:
Multi-Unit Housing – Temporary bill location under Chapter Former bill approved in 2017*
Multi-Unit Housing – Current bill ORS *
Single-Unit Housing – ORS **
Vertical Housing – ORS
Non-Profit Homes for the Elderly –
Agriculture Workforce Housing/Labor Camps –
Land Held by Non-Profits for building homes for Low Income –
Low Income Rental Housing – ORS *
Non-Profit Low Income Rental Housing – ORS *
Property of a Housing Authority – ORS
Charitable or Religious Exemption

3. Housing Exemptions - Continued
Each tax exemption program was created through the legislative process and each have their own unique requirements.
Please reference: Oregon Revised Statues: Chapter 307
Oregon Revised Statutes:
Oregon Administrative Rules:
421

4. 2017 Legislative Concept – Multi-Unit Housing
Basics:
Newly built or rehabilitated (only eligible once per property) that rents to people at or below 120 % of area medium income at monthly rates that are affordable to such households
Requires 51% of local taxing district approval via adoption of an ordinance
Can be at county or city level (governing body)
Tax exemption can be granted up to a maximum 10 years
Application fee to cover administration costs for processing
Requires application to governing body by March 1 prior to the beginning of the tax year (July 1) – allows for late filing
The governing body reviews application for meeting program requirements and determines if it is eligible or not, notifies Assessor
Assessor responsible for subsequent years to maintain compliance, if not in compliance taxes saved would be collected for all years in which qualification was not met, exemption terminates without right of notice or appeal.

5. Multi-Unit Housing – ORS 307.600-
Basics:
Newly built or rehabilitated multi-unit housing near transit routes (light rail/transit-oriented areas)
Unit minimums set by governing body
Transit-oriented areas (area defined in regional/local transportation plans to be in ¼ mile of a fixed route of service
Requires 51% of local taxing district approval via adoption of an ordinance
Can be at county or city level (governing body)
Can establish the following: design elements, set rental rates, extension of public benefits beyond exemption period, require low income housing contract for a # of units.
Tax exemption can be granted up to a maximum 10 years
Application fee to cover administration costs for processing including assessor and governing body
The governing body reviews application for meeting program requirements and determines if it is eligible or not, notifies Assessor
Assessor responsible for subsequent years to maintain compliance, if not in compliance taxes saved would be collected for all years in which qualification was not met, exemption terminates without right of notice or appeal.

6. Single Unit Housing – ORS 307.651
Legislative intent is to encourage homeownership among low and moderate income families
Applies to newly developed or rehabilitated properties of no more than 120% of median sales price of dwelling units located within a city
Requires 51% of local taxing district approval via adoption of an ordinance, allowance for less if county approves
At City level (governing body)
Can establish the following: design elements, set rental rates, extension of public benefits beyond exemption
Requires city approval via resolution/ordinance
Tax exemption can be granted up to a maximum 10 years
Assessor establishes with City an application fee to cover associated costs.

7. Additional exemptions
Vertical Housing – ORS
Allows for housing above commercial properties or mixed unit
Non-Profit Homes for the Elderly –
Agriculture Workforce Housing/Labor Camps –
Land Held by Non-Profits for building homes for Low Income –
Low Income Rental Housing – ORS *
Non-Profit Low Income Rental Housing – ORS *
Property of a Housing Authority – ORS
Charitable or Religious Exemption

8. Exemptions in General
Majority of tax exemptions require application to some government entity. Taxation is automatic, exemptions are exceptions to the rule. There are also Low-Income Special Assessment Programs where private individuals receive income tax credits and receive a tax basis based on contracted income not market. Holding land for future use typically does not qualify Exceptions, non-profits for low income housing or other organizations that have specific bylaws and missions that require vacant land (wetlands, ecology, etc) If a project is commercial in nature with the intent to make a profit, and construction in expected to take more than a year to complete, there is a construction in process exemption to take advantage of.

9. Questions:
Let me know if you have any questions Feel free to contact me at: or if in regard to a property tax exemption or specific property at Thanks for your time! Kari Fleisher At Large Member- Tillamook County Housing Commission