reglab/housing_qa huggingface dataset:
OR Rev Stat § 307.543 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.543 - Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions.

(1) Except as provided in subsection (2) of this section, the exemption granted under ORS 307.540 to 307.548 applies only to the tax levy of a governing body that adopts the provisions of ORS 307.540 to 307.548. At the time of adoption, the governing body shall elect a definition of "low income" under ORS 307.540. (2) The exemption granted under ORS 307.540 to 307.548 applies to the tax levy of all taxing districts in which property certified for exemption is located if, upon request of a governing body that has adopted the provisions of ORS 307.540 to 307.548, the rates of taxation of such taxing districts whose governing boards agree to the policy of exemption under ORS 307.540 to 307.548, when combined with the rate of taxation of the governing body that adopts the provisions of ORS 307.540 to 307.548, equal 51 percent or more of the total combined rate of taxation on the property granted exemption. (3) A governing body may adopt additional provisions relating to the exemption granted under ORS 307.540 to 307.548 that do not conflict with the provisions of ORS 307.540 to 307.548. [1985 c.660 §3; 2015 c.141 §2; 2015 c.310 §8] Note: See first note under 307.540.
OR Rev Stat § 307.545 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.545 - Application for exemption.

(1) A corporation seeking the exemption granted under ORS 307.540 to 307.548 must file an application for exemption with the governing body for each assessment year the corporation wants the exemption. The application must be filed on or before March 1 of the assessment year for which the exemption is sought, except that when the property designated is acquired after March 1 and before July 1, the application for that year must be filed within 30 days after the date of acquisition. (2) The application must include the following information, as applicable: (a) A description of the property for which the exemption is requested; (b) A description of the charitable purpose of the project and whether all or a portion of the property is being used for that purpose; (c) A certification of income levels of low income occupants; (d) A description of how the tax exemption will benefit project residents; (e) A description of the development of the property if the property is being held for future low income housing development; (f) A declaration that the corporation has been granted exemption from income taxation under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) or 501(c)(4) of the Internal Revenue Code; and (g) A description of how the corporation and the property, respectively, meet any additional criteria adopted by the governing body pursuant to ORS 307.541 (2). (3) The applicant shall verify the information in the application by oath or affirmation. [1985 c.660 §4; 1987 c.756 §15; 1993 c.108 §2; 1993 c.270 §25; 1997 c.541 §§133,133a; 2013 c.193 §7; 2015 c.310 §9] Note: See first note under 307.540.
OR Rev Stat § 307.547 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.547 - Determination of eligibility; notice to county assessor.

(1) Within 30 days of the filing of an application under ORS 307.545, the governing body shall determine whether the applicant qualifies for the exemption granted under ORS 307.540 to 307.548. (2)(a) If the governing body determines that the applicant qualifies, the governing body shall certify to the assessor of the county where the real property is located, as set forth in ORS 307.512, that all or a portion of the property is exempt from taxation under the levy of the certifying governing body. (b) Notwithstanding paragraph (a) of this subsection, the governing body may send the certification required under this subsection on or before the deadline specified in ORS 307.512, or as promptly as practicable after making the determination under subsection (1) of this section, whichever is later. (3) Upon receipt of certification sent pursuant to subsection (2) of this section, the county assessor shall exempt the property from taxation to the extent certified by the governing body. [1985 c.660 §5; 2013 c.193 §8; 2015 c.310 §10] Note: See first note under 307.540.
OR Rev Stat § 307.580 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.580 - Property of industry apprenticeship or training trust.

(1) If not otherwise exempt by law and upon compliance with ORS 307.162, all real and personal property or proportion thereof owned or being purchased by an industry apprenticeship or training trust is exempt from property taxation if: (a) The trust is organized pursuant to a trust instrument solely for the purpose of aiding or assisting in the implementation or operation of one or more apprenticeship or training programs that conform to and are conducted under ORS 660.002 to 660.210; (b) The property or proportion thereof that is the subject of the exemption is actually and exclusively occupied and used in the implementation or operation of an apprenticeship or training program or programs that are established under, conform to and are conducted under ORS 660.002 to 660.210; and (c) The trust is considered an organization exempt from federal income taxes under the federal Internal Revenue Code or other laws of the United States relating to federal income taxes. (2) If property described under subsection (1) of this section would be exempt from taxation except that it is held under lease or lease-purchase agreement by the trust rather than owned or being purchased by it, the property shall be exempt from taxation upon compliance with and subject to ORS 307.112. (3) No exemption shall be allowed under subsection (1) or (2) of this section if the property is used in the implementation or operation of an apprenticeship or training program that discriminates with respect to its participants on the basis of age, race, religion, sex or national origin. [1983 c.619 §2]
OR Rev Stat § 307.600 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.600 - Legislative findings.

(1) The Legislative Assembly finds that it is in the public interest to stimulate the construction of transit supportive multiple-unit housing in the core areas of Oregon’s urban centers to improve the balance between the residential and commercial nature of those areas, and to ensure full-time use of the areas as places where residents of the community have an opportunity to live as well as to work. (2) The Legislative Assembly further finds that it is in the public interest to promote private investment in transit supportive multiple-unit housing in light rail station areas and transit oriented areas in order to maximize Oregon’s transit investment to the fullest extent possible and that the cities and counties of this state should be enabled to establish and design programs to attract new development of multiple-unit housing, and commercial and retail property, in areas located within a light rail station area or transit oriented area. (3) The Legislative Assembly further finds that the cities and counties of this state should be enabled to establish and design programs to attract new development of multiple-unit housing in light rail station areas, in transit oriented areas or in city core areas by means of the local property tax exemption authorized under ORS 307.600 to 307.637. The programs shall emphasize the following: (a) The development of vacant or underutilized sites in light rail station areas, transit oriented areas or core areas, rather than sites where sound or rehabilitable multiple-unit housing exists. (b) The development of multiple-unit housing, with or without parking, in structures that may include ground level commercial space. (c) The development of multiple-unit housing, with or without parking, on sites with existing single-story commercial structures. (d) The development of multiple-unit housing, with or without parking, on existing surface parking lots. (4) The Legislative Assembly further finds that it is in the public interest to preserve or establish existing housing that is affordable to low income persons by providing the incentives authorized in ORS 307.600 to 307.637 to: (a) Existing multiple-unit housing subject to a low income housing assistance contract with an agency or subdivision of this state or the United States; and (b) Existing multiple-unit housing that becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States in order to use the incentives authorized in ORS 307.600 to 307.637. (5) The programs shall result in the preservation, construction, addition or conversion of units at rental rates or sale prices accessible to a broad range of the general public. [1975 c.428 §2; 1995 c.596 §1; 1999 c.808 §1; 2003 c.457 §1; 2017 c.315 §8]
OR Rev Stat § 307.603 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.603 - Definitions for ORS 307.600 to 307.637.

As used in ORS 307.600 to 307.637: (1) "Establish" means, unless the context requires otherwise, making existing multiple-unit housing subject to a low income housing assistance contract. (2) "Lender" means any person who makes a loan, secured by a recorded mortgage or trust deed, to finance the acquisition, construction, addition or conversion of multiple-unit housing. (3) "Light rail station area" means an area defined in regional or local transportation plans to be within a one-half mile radius of an existing or planned light rail station. (4) "Low income housing assistance contract" means an agreement between a public agency and a property owner that results in the production, rehabilitation, establishment or preservation of housing affordable to those with a defined level of household income. (5) "Multiple-unit housing" means: (a) Housing that is or becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States; or (b) Newly constructed structures, stories or other additions to existing structures and structures converted in whole or in part from other use to housing that meet the following criteria: (A) The structure must have a minimum number of dwelling units as specified by the city or county pursuant to ORS 307.606 (4). (B) The structure must not be designed or used as transient accommodations, including but not limited to hotels and motels. (C) The structure must have those design elements benefiting the general public, including any commercial use of a portion of the structure, as specified by the city or county pursuant to ORS 307.618. (D) If in a light rail station area or transit oriented area, the structure must: (i) Be physically or functionally related to a light rail line or mass transportation system; and (ii) Enhance the effectiveness of a light rail line or mass transportation system. (6) "Transit oriented area" means an area defined in regional or local transportation plans to be within one-quarter mile of a fixed route transit service. [Formerly 307.605; 2011 c.266 §1]
OR Rev Stat § 307.605 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.605

[1975 c.428 §1; 1979 c.425 §1; 1989 c.1051 §1; 1995 c.596 §2; 1999 c.808 §2; 2003 c.457 §2; renumbered 307.603 in 2005]
OR Rev Stat § 307.609 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.609 - Applicability of ORS 307.600 to 307.637 in cities and certain counties.

In any city, or in any county with a population of over 300,000, the exemption shall apply only to multiple-unit housing preserved, established, constructed, added to or converted on land within an area designated under ORS 307.606 (2) or within a designated urban renewal or redevelopment area formed pursuant to ORS chapter 457. [Formerly 307.620]
OR Rev Stat § 307.610 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.610

[1975 c.428 §3; 1979 c.425 §2; 1983 c.493 §1; 1989 c.1051 §2; 1991 c.459 §72; 1995 c.596 §3; 1997 c.325 §27; 1999 c.808 §3; 2003 c.457 §3; renumbered 307.606 in 2005]
OR Rev Stat § 307.612 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.612 - Duration of exemption; exclusions.

(1) Multiple-unit housing that qualifies for exemption under ORS 307.600 to 307.637 may be exempt from ad valorem taxation for no more than 10 successive years. The first year of exemption is the assessment year beginning January 1 immediately following the calendar year in which construction, addition or conversion is completed, determined by that stage in the construction process when, pursuant to ORS 307.330, the improvement would have gone on the tax rolls in the absence of the exemption provided for in ORS 307.600 to 307.637 or, in the case of multiple-unit housing that is or becomes subject to a low income housing assistance contract, the application is approved. (2)(a) The exemption may not include the land or any improvements not a part of the multiple-unit housing. (b) The exemption may include: (A) Parking constructed as part of the multiple-unit housing construction, addition or conversion; and (B) Commercial property to the extent that the commercial property is a required design or public benefit element of a multiple-unit housing construction, addition or conversion approved by an authorizing city or county. (c) In the case of a structure to which stories or other improvements are added or a structure that is converted in whole or in part from other use to dwelling units, only the increase in value attributable to the addition or conversion may be exempt from taxation. (3) Notwithstanding subsection (1) of this section, if the multiple-unit housing is or becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States, the city or county may extend the exemption provided by ORS 307.600 to 307.637 through June 30 of the tax year during which the termination date of the contract falls. (4)(a) The exemption provided by ORS 307.600 to 307.637 is in addition to any other exemption provided by law. However, nothing in ORS 307.600 to 307.637 may be construed to exempt any property beyond 100 percent of its real market value. (b) If property is located within a core area and within a light rail station area or a transit oriented area, or both, and application for exemption under more than one program is made, only the exemption for which application is first made and approved may be granted. If property is granted exemption under ORS 307.600 to 307.637 pursuant to an ordinance or resolution adopted by a city, the property may not be granted exemption pursuant to an ordinance or resolution adopted by a county. If property is granted exemption under ORS 307.600 to 307.637 pursuant to an ordinance or resolution adopted by a county, the property may not be granted exemption pursuant to an ordinance or resolution adopted by a city. Property may be granted exemption under ORS 307.600 to 307.637 only once. [Formerly 307.630; 2011 c.266 §2]
OR Rev Stat § 307.615 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.615 - City or county to provide application forms; contents of application form; filing deadline; revision of application.

An owner desiring an exemption under ORS 307.600 to 307.637 shall first apply to the city or county, whichever is appropriate, on forms supplied by the city or county. The application shall describe the property for which an exemption is requested, set forth the grounds supporting the requested exemption and be verified by oath or affirmation of the applicant. Application shall be made on or before February 1 immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required by ORS 307.621. The city or county may permit the applicant to revise an application prior to final action by the city or county. [Formerly 307.640]
OR Rev Stat § 307.618 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.618 - City or county findings required for approval.

The city or county may approve an application filed under ORS 307.615 if the city or county finds that: (1) In the case of the construction, addition or conversion of multiple-unit housing: (a) The owner has agreed to include in the construction, addition or conversion as a part of the multiple-unit housing one or more design or public benefit elements as specified by the city or the county, including but not limited to commercial uses of a portion of the multiple-unit housing structure, open spaces, parks and recreational facilities, common meeting rooms, child care facilities, transit amenities and transit or pedestrian design elements. (b) The proposed construction, addition or conversion project is or will be, at the time of completion, in conformance with all local plans and planning regulations, including special or district-wide plans developed and adopted pursuant to ORS chapters 195, 196, 197, 215 and 227, that are applicable at the time the application is approved. (2) In the case of housing that is or becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States, it is important to the community to preserve or establish the housing as low income housing and it is probable that the housing would not be produced, be established or remain as low income housing without the exemption being granted. (3) The owner has complied with all standards and guidelines adopted by cities or counties pursuant to ORS 307.606 (4). [Formerly 307.650; 2011 c.266 §3]
OR Rev Stat § 307.620 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.620

[1975 c.428 §4; 1989 c.1051 §3; 1995 c.596 §4; 1999 c.808 §4; 2003 c.457 §4; renumbered 307.609 in 2005]
OR Rev Stat § 307.621 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.621 - Approval or denial of applications; city or county to state in writing reasons for denial of exemption; application fees.

(1) The city or county shall approve or deny an application filed under ORS 307.615 within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved. (2) Final action upon an application by the city or county shall be in the form of an ordinance or resolution that shall contain the owner’s name and address, a description of the subject multiple-unit housing, either the legal description of the property or the assessor’s property account number, and the specific conditions upon which the approval of the application is based. Following approval and on or before the deadline set forth in ORS 307.512, the city or county shall file with the county assessor and send to the owner at the last-known address of the owner a copy of the ordinance or resolution approving or disapproving the application. In addition, the city or county shall file with the county assessor a document listing the same information otherwise required to be in an ordinance or resolution under this subsection, as to each application deemed approved under subsection (1) of this section. (3) If the application is denied, the city or county shall state in writing the reasons for denial and send notice of denial to the applicant at the last-known address of the applicant within 10 days after the denial. (4) The city or county, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the city or county and the assessor in administering ORS 307.600 to 307.637. The application fee shall be paid to the city or county at the time the application for exemption is filed. If the application is approved, the city or county shall pay the application fee to the county assessor for deposit in the county general fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application. If the application is denied, the city or county shall retain that portion of the application fee attributable to its own administrative costs and shall refund the balance to the applicant. [Formerly 307.660; 2013 c.193 §9]
OR Rev Stat § 307.624 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.624 - Termination of exemption for failure to complete construction or noncompliance; notice.

(1) Except as provided in ORS 307.627, if the city or county finds that construction of multiple-unit housing was not completed on or before the date specified in ORS 307.637, or that any provision of ORS 307.600 to 307.637 is not being complied with, or any provision required by the city or county pursuant to ORS 307.600 to 307.637 is not being complied with, the city or county shall give notice to the owner, mailed to the owner’s last-known address, and to any known lender, mailed to the lender’s last-known address, of the proposed termination of the exemption. The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated. (2) If the owner fails to appear and show cause why the exemption should not be terminated, the city or county shall further notify every known lender and shall allow the lender a period of not less than 30 days, beginning with the date that the notice of failure to appear and show cause is mailed to the lender, to cure any noncompliance or to provide assurance that is adequate, as determined by the governing body, to assure the governing body that the noncompliance will be remedied. (3) If the owner fails to appear and show cause why the exemption should not be terminated, and a lender fails to cure or give adequate assurance that any noncompliance will be cured, the city or county shall adopt an ordinance or resolution stating its findings terminating the exemption. A copy of the ordinance or resolution shall be filed with the county assessor and a copy sent to the owner at the owner’s last-known address, and to any lender at the lender’s last-known address, within 10 days after its adoption. [Formerly 307.670]