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3.101.040 Application Procedure.

City Code Section

(Amended by Ordinances 167356, 182671, 185043 and 187660, effective April 6, 2016.)

  1. A.  To qualify for the exemption the corporation shall file an application for exemption with the Portland Housing Bureau acting on behalf of the City of Portland for each assessment the year the corporation wants the exemption.  The application shall be filed on or before March 1 of the assessment year for which the exemption is applied for, except that when the property designated is acquired after March 1 and before July 1, the claim for that year shall be filed within 30 days after the date of acquisition.  The application shall include the following information:
    1. 1.  The applicant’s name, address, and telephone number;
    2. 2.  The assessor’s property account number for each site;
    3. 3.  The number of units and the exempted amount of each property being applied for under this Chapter;
    4. 4.  A description of the property for which the exemption is requested;
    5. 5.  A description of the charitable purpose of the project and whether all or a portion of the property is being used for that purpose;
    6. 6.  A description of how the tax exemption will benefit project residents; and
    7. 7.  A description of how the benefits in the case of leasehold interest in the eligible property accrue to the non‑profit and its resident tenants;
    8. 8.  A certification of income levels of low‑income occupants;
    9. 9.  A declaration that the corporation has been granted an exemption from income taxes under 26 U.S.C. Section 501 (c) (3) or (4) as amended before December 1, 1984;
    10. 10.  A description of the development of the property if the property is being held for future low income housing development; and
    11. 11.  Any other information required by state law or local law or otherwise which is reasonably necessary to effectuate the purposes of this Chapter at the time the application is submitted.
  2. B.  The application shall include the following statements:
    1. 1.  That the applicant is aware of all requirements for property tax exemption imposed by this Chapter;
    2. 2.  That the applicant’s property qualified or, upon completion of the rehabilitation improvements and subsequent occupancy by low income, will qualify for exemption at the time of application approval or within 30 days of the March 1 application deadline;
    3. 3.  That the applicant acknowledges responsibility for compliance with the Code of the City of Portland regardless of whether the applicant obtains the exemption provided by this Chapter.
    4. 4.  The applicant shall furnish other information which is reasonably necessary to fulfill the objectives of this Chapter.
  3. C.  The applicant shall verify the information in the application, in accordance with Subsections 3.101.040 B. 1. through 3. above, by oath or affirmation.
  4. D.  Applicants for an exemption under this Chapter shall pay fees for an initial application and any renewals as set by the Portland Housing Bureau.  The Portland Housing Bureau shall pay the County Assessor any reasonable cost incurred to process the exemption onto the tax rolls.  In addition to paying the basic fee, the applicant may be required to pay other reasonable costs, which are incurred by the Portland Housing Bureau or the County Assessor in processing the application.  The Portland Housing Bureau shall collect the additional payment, if any, and pay itself, the County Assessor, or any other City bureau an amount equal to the additional costs incurred.