justicedao/ipfs_state_laws huggingface dataset:
813-090-0035 Applications for Low-Income Housing Tax Credits (1) Applicants must submit an application along with any applicable fees to qualify for an allocation of LIHTCs. The application required by OHCS may request, among other information, the following: (a) The amount of LIHTCs requested; (b) Building(s) location: state, county or counties, city or cities, street address(es) and legal description; (c) An initial statement based on waiting list information from the local public housing authority indicating whether or not there is a need for the proposed project; (d) The qualified basis as defined in IRC Section 42, including the amount of substantial rehabilitation, if any; (e) What elections under IRC Section 42 the proposed project owner will be making or has made to qualify for an allocation of LIHTCs, and when the residential units will be or were placed in service; (f) Complete financial information about the proposed project showing all sources and uses of funds; (g) Operating pro forma statement on a cash flow basis showing net operating income before debt service; (h) Evidence of a commitment for financing, federal loan insurance, or other major source of funds; (i) A detailed summary of the proceeds or receipts expected to be generated by reason of tax benefits; and (j) Other financial information regarding grants, subsidies, or tax-exempt financing for the proposed project. (2) Before OHCS makes an offer of a LIHTC allocation to a proposed project owner it will: (a) Review all applications; (b) Determine the amount of LIHTCs each proposed project needs to receive to be financially feasible; (c) Rank the applications pursuant to OHCS’ QAP and IRC Section 42; (d) Notify the chief executive officer (or the equivalent) of the local jurisdiction with in which the proposed project is located and provide such individual a reasonable opportunity to comment to OHCS on the proposed project. When a proposed project is located outside an incorporated community, the county commissioners for the county of jurisdiction will be contacted; and (e) Notify applicants whether or not they will receive an offer to execute a REUA with OHCS. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 456.508, 456.510, 456.513, 456.559, 456.605, 456.625, 456.722 & 26 U.S.C. § 42 History: OHCS 3-2020, amend filed 02/27/2020, effective 02/27/2020 Reverted to OHCS 8-2007, f. & cert. ef. 1-11-07 OHCS 10-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13 OHCS 8-2007, f. & cert. ef. 1-11-07 OHCS 9-2006(Temp), f. & cert. ef. 8-4-06 thru 1-30-07 HSG 7-1991, f. & cert. ef. 12-19-91 HSG 2-1991(Temp), f. & cert. ef. 8-7-91 HSG 14-1990, f. & cert. ef. 10-26-90 HSG 12-1990(Temp), f. & cert. ef. 5-29-90 HSG 18-1989, f. & cert. ef. 11-3-89 HSG 3-1989(Temp), f. & cert. ef. 6-8-89 HSG 1-1988, f. & cert. ef. 3-8-88 HSG 13-1987(Temp), f. & ef. 9-28-87
813-090-0036 Procedures for Allocation of Low-Income Housing Tax Credit (the “Carryover Allocation”) (1) Applicants of projects selected for an offer of LIHTC allocation must execute with OHCS a REUA in a form satisfactory to OHCS (see 813-090-0039). The REUA will include, among other things, a provision for financial evaluation of the project based on cost certification and will incorporate a Declaration of Land Use Restrictive Covenants to be executed and recorded prior to OHCS completing an IRS Form 8609 and delivering a copy thereof to the applicant. (2) If the LIHTCs cannot be used in the year of allocation but the proposed project in the next calendar year is expected to be over 10% completed, a carryover allocation can be made. If a carryover allocation has been made, the owner will submit the application for final allocation of LIHTCs when the project is placed in service. OHCS will limit at the time of the extension/provision of a carryover allocation, the maximum annual allocation of credit which the proposed project can receive. (3) Upon receipt of a certified copy of the recorded Declaration of Land Use Restrictive Covenants in a form satisfactory to OHCS, OHCS will complete and issue Part I of IRS Form 8609 to confirm final allocation of LIHTCs. (4) The project owner, and not OHCS, shall be responsible for filing the required IRS Form(s) with the owner’s tax returns. (5) An allocation cannot be rescinded or reduced by OHCS except as provided under OAR 813-090-0080. Project owners can return unneeded LIHTCs by completing and filing with OHCS, forms supplied by OHCS. Statutory/Other Authority: ORS 456.515 - 456.720 Statutes/Other Implemented: ORS 456.559(1)(f) & 26 U.S.C. § 42 History: OHCS 3-2020, amend filed 02/27/2020, effective 02/27/2020 OHCS 38-2014, f. & cert. ef. 12-2-14 OHCS 27-2014(Temp), f. & cert. ef. 6-5-14 thru 12-2-14 Reverted to OHCS 8-2007, f. & cert. ef. 1-11-07 Suspended by OHCS 10-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13 OHCS 8-2007, f. & cert. ef. 1-11-07 OHCS 9-2006(Temp), f. & cert. ef. 8-4-06 thru 1-30-07 HSG 7-1991, f. & cert. ef. 12-19-91 HSG 2-1991(Temp), f. & cert. ef. 8-7-91 HSG 14-1990, f. & cert. ef. 10-26-90 HSG 12-1990(Temp), f. & cert. ef. 5-29-90
813-090-0039 Reservation and Extended Use Agreement; Low-Income Commitment (1) No LIHTC allocation will be made by OHCS to a proposed project until or unless OHCS and the applicant enter into a REUA. The REUA will specify, among other things, a minimum applicable unit fraction, as defined by IRC Section 42(c)(1)(B), and the income-restricted rent formula to be maintained for the project to continue to qualify for LIHTCs. (2) An executed REUA shall be enforceable in any state court by any individual who qualified for occupancy by virtue of the income limitations set for the project, will be binding on all successors of the project owner, and the Declaration of Land Use Restrictive Covenants incorporated within the REUA must be recorded against the property as a restrictive covenant pursuant to state law. (3) The LIHTC allocation will not exceed the amount necessary to satisfy the financial feasibility standards for the development of the project, as represented by the applicable fraction specified in the REUA, and may be reduced in accordance with the Code at OHCS’ determination and sole discretion. (4) The REUA shall include a commitment to meet the applicable fraction and restricted rent requirements for each building of the project for 15 years or more beyond the initial 15-year compliance period. Statutory/Other Authority: ORS 456.515 - 456.720 Statutes/Other Implemented: ORS 456.559(1)(f) & 26 U.S.C. § 42 History: OHCS 3-2020, amend filed 02/27/2020, effective 02/27/2020 OHCS 38-2014, f. & cert. ef. 12-2-14 OHCS 27-2014(Temp), f. & cert. ef. 6-5-14 thru 12-2-14 Reverted to Renumbered from 813-090-0029, OHCS 5-2013, f. & cert. ef. 6-21-13 Renumbered from 813-090-0029, OHCS 5-2013, f. & cert. ef. 6-21-13 OHCS 10-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13 HSG 7-1991, f. & cert. ef. 12-19-91 HSG 2-1991(Temp), f. & cert. ef. 8-7-91 HSG 14-1990, f. & cert. ef. 10-26-90
813-090-0040 Qualified Basis Limited by Application The qualified basis established for the project at the time the LIHTCs are allocated cannot be increased without the applicant submitting another application for an additional LIHTC allocation in accordance with OAR 813-090-0031 and OHCS’s ORCA process and procedures. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 456.508, 456.510, 456.513, 456.559, 456.605, 456.625, 456.722 & 26 U.S.C. § 42 History: OHCS 47-2025, amend filed 11/21/2025, effective 11/25/2025 OHCS 30-2025, temporary amend filed 07/09/2025, effective 07/09/2025 through 01/04/2026 OHCS 3-2020, amend filed 02/27/2020, effective 02/27/2020 Reverted to HSG 7-1991, f. & cert. ef. 12-19-91 OHCS 10-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13 HSG 7-1991, f. & cert. ef. 12-19-91 HSG 2-1991(Temp), f. & cert. ef. 8-7-91 HSG 14-1990, f. & cert. ef. 10-26-90 HSG 12-1990(Temp), f. & cert. ef. 5-29-90 HSG 18-1989, f. & cert. ef. 11-3-89 HSG 3-1989(Temp), f. & cert. ef. 6-8-89 HSG 1-1988, f. & cert. ef. 3-8-88 HSG 13-1987(Temp), f. & ef. 9-28-87
813-090-0055 Amount of Low-Income Housing Tax Credits OHCS’s determination of the amount of LIHTCs for a project cannot exceed the amount necessary for the financial feasibility of the project’s residential rental units that are represented by the applicable fraction at the restricted rent requirements specified in the project’s REUA. The amount of LIHTC available shall be an amount equal to the applicable percentage of the qualified basis of each qualified low-income building, as defined in IRC Section 42. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 456.508, 456.510, 456.513, 456.559, 456.605, 456.722 & 26 U.S.C. § 42 History: OHCS 3-2020, amend filed 02/27/2020, effective 02/27/2020 OHCS 38-2014, f. & cert. ef. 12-2-14
813-090-0065 Representations OHCS will rely on representations of the applicant, including all agents and parties of interest, in reviewing applications and evaluating the amount of LIHTCs needed and whether a proposed project qualifies for a LIHTC allocation. In so doing, OHCS does not validate the financial feasibility of a proposed or established project, credit worthiness of the applicant, or tax consequences of the LIHTC allocation for the project, the applicant, or any other interested party. Statutory/Other Authority: ORS 456.515 - 456.720 Statutes/Other Implemented: ORS 456.559(1)(f) & 26 U.S.C. § 42 History: OHCS 3-2020, amend filed 02/27/2020, effective 02/27/2020 Reverted to HSG 7-1991, f. & cert. ef. 12-19-91 Suspended by OHCS 10-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13 HSG 7-1991, f. & cert. ef. 12-19-91 HSG 2-1991(Temp), f. & cert. ef. 8-7-91 HSG 14-1990, f. & cert. ef. 10-26-90 HSG 12-1990(Temp), f. & cert. ef. 5-29-90
813-090-0080 Revocation or Reduction of Housing Credit (1) OHCS, in its sole discretion, reserves the right to refuse to make an offer, revoke an offer for a LIHTC allocation, or terminate a REUA, if OHCS determines that: (a) The proposed project owner will not obtain a construction loan or building permit, or close its equity agreement for the proposed project in a timely manner; (b) The proposed project will not be placed in service by the date mutually agreed upon; (c) The proposed project financing is not committed as indicated; or (d) The applicant has supplied misleading information. (2) OHCS may reduce the allocation amount identified in the REUA prior to the issuance of a copy of a carryover allocation or Form 8609 to the project owner if OHCS determines that the project requires a lesser amount of LIHTCs to be financially feasible, as required by IRC Section 42(m). (3) When OHCS has issued a carryover allocation, as described in OAR 813-090-0036, OHCS may, in its sole discretion, reduce the allocation amount identified in the carryover allocation prior to the delivery of a copy of a Form 8609 to the project owner if OHCS determines that the project requires a lesser amount of LIHTCs than previously determined to be financially feasible. (4) OHCS can revoke a carryover allocation if OHCS determines that at least 10% of the total project cost will not be expended in accordance with the carryover requirements in IRC Section 42, or that the project will not be placed in service within two (2) years following the calendar year in which a carryover allocation is made or by the dates mutually agreed upon. Statutory/Other Authority: ORS 183 & 456.515 - 456.720 Statutes/Other Implemented: ORS 456.559(1)(f) & 26 U.S.C. § 42 History: OHCS 3-2020, amend filed 02/27/2020, effective 02/27/2020 OHCS 38-2014, f. & cert. ef. 12-2-14 OHCS 27-2014(Temp), f. & cert. ef. 6-5-14 thru 12-2-14 Reverted to Renumbered from 813-090-0060, OHCS 5-2013, f. & cert. ef. 6-21-13 OHCS 10-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13 Renumbered from 813-090-0060, OHCS 5-2013, f. & cert. ef. 6-21-13 HSG 7-1991, f. & cert. ef. 12-19-91 HSG 2-1991(Temp), f. & cert. ef. 8-7-91 HSG 14-1990, f. & cert. ef. 10-26-90 HSG 12-1990(Temp), f. & cert. ef. 5-29-90 HSG 18-1989, f. & cert. ef. 11-3-89 HSG 3-1989(Temp), f. & cert. ef. 6-8-89 HSG 1-1988, f. & cert. ef. 3-8-88 HSG 13-1987(Temp), f. & ef. 9-28-87
813-090-0085 Procedures for Allocation of Suballocation Allocation Requests. CAP amounts allocated to a OHCS on behalf of which the State Treasurer may issue bonds may be suballocated by the OHCS, at the agency’s discretion, through an assignment of the allocation to another issuer, provided that the issuer receiving the assignment shall: (1) Be made for a specific project or for an amount to be further allocated by the requestor among a class of projects or activities that meet the allocation criteria; (2) Include the name of the governmental bond issuer; (3) Include the title of the obligation to be issued; (4) Include the principal amount of the obligation; (5) Include the amount of the allocation request; (6) Include the date of any purchase commitment if such commitment has been made; (7) Include the name and address of the original purchaser(s) of the obligation if such purchase has been made; (8) Include the name, address and telephone number of the principal user(s) of the proceeds from the issue; (9) Include the anticipated sale date of the issue; (10) Include the anticipated closing date of the issue; (11) Include the name, address and phone number of bond counsel; (12) Use the allocation during the calendar year of which the allocation was made; (13) Include the expected number of jobs created or saved as a result of the allocation; (14) Include the expected number of housing units to be constructed or renovated as a result of the allocation, (describe how the affordability requirements of the Internal Revenue Code and your local requirements, if applicable, are to be met); and (15) Any other materials to comply with any terms and conditions imposed in connection with the allocation by OHCS listed in the QAP. Statutory/Other Authority: ORS 286A.035, ORS 286A.615, ORS 286A.620, ORS 286A.118 & ORS 286A.130 Statutes/Other Implemented: ORS 286A.035, ORS 286A.615, ORS 286A.620, ORS 286A.118 & ORS 286A.130 History: OHCS 42-2024, adopt filed 10/29/2024, effective 11/01/2024 OHCS 18-2024, temporary adopt filed 05/31/2024, effective 05/31/2024 through 11/26/2024
813-100-0004 Purpose and Objective OAR chapter 813, Division 100 accomplishes the general purpose of the Federal Register notice, Vol. 87, No. 23, February 3, 2022 (87 FR 6364) which authorizes the Oregon Housing and Community Services Department (“OHCS”) to support long-term recovery and mitigation efforts for 2020 Wildfire-impacted individuals and households with Community Development Block Grant – Disaster Recovery (CDBG-DR) funding. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 458.315 - 458.317 History: OHCS 25-2025, adopt filed 05/23/2025, effective 05/23/2025
813-100-0009 Definitions Terms used throughout OAR Chapter 813, division 100 may be defined in Oregon Revised Statute (ORS) or in the OHCS General Definitions (OAR-813-005-0005). Terms used within this division observe those definitions except as defined below: (1) "Area Median Income (AMI)" means the median (middle point) household income for an area adjusted for household size, as published annually by the U.S. Department of Housing and Urban Development (HUD). (2) "Community Development Block Grant – Disaster Recovery (CDBG-DR)" means funding for housing and community recovery and disaster mitigation, appropriated by the U.S. Congress, an awarded to the State by HUD. The source of funding for the ReOregon disaster recovery programs. (3) "Federal Register" is a daily publication of the U.S. federal government that issues proposed and final administrative regulations of federal agencies. (4) "Low-and-moderate income (LMI) National Objective" means one of three national objectives that any CDBG activity must meet. Activities that meet the LMI objective must benefit households whose total annual gross income does not exceed 80% of county AMI, adjusted for Household size. Income eligibility will be determined and verified in accordance with HUD Guidance. The most current income limits, published annually by HUD, shall be used to verify the income eligibility of each Household applying for assistance at the time assistance is provided. (5) "Most Impacted and Distressed (MID) Area" are areas of greatest impact from a disaster as determined by HUD or the State in making disaster assistance allocations, using the best available data sources to calculate the amount of disaster damage. The MID-designated areas for the 2020 Wildfires and Straight-line Winds (DR-4562) assistance allocation include the counties of Clackamas, Douglas, Jackson, Lane, Lincoln, Linn, and Marion. The State of Oregon has also designated Klamath County as a MID. (6) "ReOregon" is the name used in communication and branding for Oregon’s disaster recovery programs, including all CDBG-DR funded programs. (7) "Urgent Need National Objective" means one of three national objectives that any CDBG activity must meet. An Urgent Need exists where conditions pose serious and immediate threat to the health/welfare of the community, the existing conditions are recent or recently became urgent, and the recipient of funds cannot finance the activities on their own because other assistance sources are not available. OHCS must document how each program and/or activity funded under the Urgent Need National Objective responds to a disaster-related impact. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 458.315 - 458.317 History: OHCS 25-2025, adopt filed 05/23/2025, effective 05/23/2025
813-100-0014 CDBG-DR Funding Allocation Details - ReOregon Action Plan (1) The State of Oregon received $422,286,000 in funding from the U.S. Department of Housing and Urban Development (HUD) to support long-term recovery and mitigation efforts following the 2020 Wildfires and Straight-Line Winds (DR-4562) through the Oregon Housing and Community Services Department (OHCS). Community Development Block Grant – Disaster Recovery (CDBG-DR) funding is designed to address the needs that remain after all other assistance has been exhausted. Funding was allocated through publication in the Federal Register, Vol. 87, No. 23, February 3, 2022 (87 FR 6364). (2) The ReOregon Action Plan Version 2, originally dated September 30, 2022, which describes HUD-approved programs and activities, and which may be amended from time to time, is hereby adopted by reference. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 458.315 - 458.317 History: OHCS 25-2025, adopt filed 05/23/2025, effective 05/23/2025
813-100-0019 ReOregon Grant Requirements (1) HUD requires funds to be used for costs related to unmet needs in the following impacted counties: Clackamas, Douglas, Jackson, Klamath, Lane, Lincoln, Linn and Marion. At least 80% of the total funding must benefit Clackamas, Douglas, Jackson, Lane, Lincoln, Linn and Marion Counties. (2) A minimum of 70% of total grant funds must benefit low-and-moderate income persons or households. (3) A minimum of 15% of total grant funds must support mitigation and prevention activities. (4) HUD grant requirements specific to Oregon Housing and Community Services as grantee can be found in the Federal Register, Vol. 87, No. 23, February 3, 2022 (87 FR 6364). (5) Timeline: The CDBG-DR grant ends on February 2, 2029, unless extended by HUD. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 458.315 - 458.317 History: OHCS 25-2025, adopt filed 05/23/2025, effective 05/23/2025
813-100-0029 Homeowner Assistance and Reconstruction Program (HARP) HARP provides grants to eligible homeowners who experienced damage to their homes from the 2020 Wildfires and Straight-line Winds and have remaining recovery needs after accounting for other duplicative benefits received. (1) HARP funds eligible rehabilitation, reconstruction, acquisition, and replacement costs, including additional costs to comply with federal, State, and local construction standards, such as replacing on-site residential infrastructure, complying with green building standards, and ensuring that homes are accessible for individuals living with disabilities and senior residents. Eligible costs also include elevation, fire hardening, and other program-required costs that will help protect homes from natural hazards faced in the fire-impacted communities. (2) Geographic Eligibility: FEMA IA-declared counties for DR-4562 (a) HUD-identified MID counties: Clackamas, Douglas, Jackson, Lane, Lincoln, Linn, and Marion (b) Grantee-identified MID counties: Klamath (3) Applicant Eligibility: Homeowners must meet the following criteria: (a) Must have been the owner-occupant of the damaged property at the time of the disaster. (b) The damaged property must have been the applicant’s primary residence at the time of the disaster. (c) The damaged property must have sustained damages as a result of the 2020 Wildfires and Straight-line Winds. (d) The damaged property must be an eligible structure including, but not limited to, single-family residences, manufactured homes, and pre-fabricated homes. (e) Applicant must have a remaining recovery need after accounting for other duplicative benefits received. (4) Income Eligibility: The program is designed to prioritize individuals and households who have struggled to access the necessary resources to initiate or complete their recovery. The program will be launched in three phases: (a) Phase 1: At or below 80% of the AMI (b) Phase 2: At or below 120% of the AMI (c) Phase 3: Greater than 120% of the AMI (5) Administration: The funds will be administered by OHCS and/or its subrecipients. (6) Updated program information can be found at the OHCS ReOregon website. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 458.315 - 458.317 History: OHCS 25-2025, adopt filed 05/23/2025, effective 05/23/2025
813-100-0034 Planning, Infrastructure and Economic Revitalization (PIER) PIER provides funding to address the unmet infrastructure, planning and economic revitalization needs in 2020 Wildfire-impacted counties. (1) Funding is available through direct county allocations for local governments, non-profit organizations, school districts, public housing authorities, and other public or quasi-public entities in the eight most impacted counties. (2) Budgetary allocations will be made at the county level, counties and organizations within the impacted areas will work together to define the specific projects or programs to be funded. (3) Each infrastructure, economic revitalization, and planning activity must clearly have a tie to revitalizing disaster impacted communities by directly or indirectly supporting: (a) New housing and/or replacement of damaged housing, and/or (b) The mitigation of loss of life or property in the face of current and future natural hazards. (4) Geographic Eligibility: FEMA IA-declared counties for DR-4562 (a) HUD-identified MID counties: Clackamas, Douglas, Jackson, Lane, Lincoln, Linn, and Marion (b) Grantee-identified MID counties: Klamath (5) Applicant Eligibility: Eligible applicants include, but are not limited to, the following: (a) Tribal, State, county, and municipal governments, agencies, districts, and authorities (b) Schools (K–12) (c) Public housing authorities (d) Other public or quasi-public entities (e) Nonprofit entity with a specific public role described in an Oregon revised statute (e.g., soil and water conservation districts) (6) Administration: The funds will be administered by subrecipients. (7) Updated program information can be found at the OHCS ReOregon website. Statutory/Other Authority: ORS 456.555 Statutes/Other Implemented: ORS 458.315 - 458.317 History: OHCS 25-2025, adopt filed 05/23/2025, effective 05/23/2025