Or. Admin. R. 150-307.242(2)

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-307.242(2) - Documents to Accompany Claim

Claims filed under ORS 307.241 to 307.245 must be approved by the assessor and shall be submitted by the assessor to the Department of Revenue accompanied by all data required by the Department as necessary for the assessor to approve the claim. The Department shall review the claim and other material and shall notify the assessor in writing of its approval or rejection of the claim. The assessor shall not notify claimant of county approval of the claim until notification of Department action on the claim has been received.

All claims submitted to the Department of Revenue shall be accompanied by:

(1) Copy of completed federal or state government form Project Income Analysis and Appraisal;

(2) Statement from claimant showing current year rents certified by U.S. Department of Housing and Urban Development or Oregon Housing Division and a statement of total income for the nonprofit home listing rent for each living unit, leased or rented commercial area and income from any other source;

(3) Statement from assessor showing use, square footage and income from space in home either leased or rented or available for lease or rental for commercial use. Space designed or planned for commercial use but not in commercial use must be available to or in use by the residents of the home or that space is not eligible for tax exemption;

(4) Statement from assessor that all land on which the tax exemption is claimed is or is not used by the applicant as described in the exemption claim for nonprofit housing, recreation, social facilities and care for the elderly;

(5) Statement from assessor showing division of total project value, land and improvements, eligible and not eligible for property tax exemption;

(6) Statement from the claimant showing how exemption granted in any previous year has been reflected by a reduction in the amount of rent that would otherwise have been paid for occupancy of the facility by its residents. If the claimant states the rent, as certified for the home by the U.S. Department of Housing and Urban Development or Oregon Housing Division, does not contain an amount for property tax a letter signed by a representative of the government agency involved is required. Where rent charged does contain an amount for property tax the claimant must provide a listing showing individual living unit rents as certified by the government agency and the amount each of those rents was reduced in the previous year to reflect the tax exemption.

Or. Admin. R. 150-307.242(2)

TC 7-1980, f. 11-28-80, cert. ef. 12-31-80

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.242