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The Oregon Administrative Rules contain OARs filed through June 15, 2014
 
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HOUSING AND COMMUNITY SERVICES DEPARTMENT

 

DIVISION 41

FARMWORKER HOUSING TAX CREDIT PROGRAM

813-041-0000

Purpose and Objectives

The rules in OAR chapter 813, division 41, are adopted to carry out ORS 315.164 to 315.169 as they pertain to the Oregon Housing and Community Services Department. The purpose of the Farmworker Housing Tax Credit Program is to encourage the rehabilitation of existing housing and the construction or placement of additional housing for farmworkers.

Stat. Auth.: ORS 315.167 - 315.139 & 458.650
Stats Implemented: ORS 315.617
Hist.: OHCS 7-2001(Temp), f. & cert. ef. 12-13-01 thru 6-10-02; OHCS 1-2002(Temp), f. & cert. ef. 3-15-02 thru 6-10-02; OHCS 8-2002, f. & cert. ef. 6-6-02; OHCS 3-2009(Temp), f. & cert. ef. 12-15-09 thru 6-12-10; OHCS 6-2010, f. & cert. ef. 6-10-10

813-041-0010

Program Description and Application Requirements

(1) A taxpayer who is an owner or operator of farmworker housing, or a contributor, may obtain a letter of credit approval from the Department for the purpose of claiming a tax credit for a farmworker housing project if the taxpayer submits an application for the credit as required by ORS 315.167 and if the Department approves the application. The application must be submitted on the application form furnished by the Department and must comply with all requirements established by the Department.

(2) For the purpose of the requirement in ORS 3156.167 that the application be made prior to six months after beginning a farmworker housing project, a project is begun on the date that site or structural work related to the project described in the application is begun or on the start date in the application, whichever date is later.

(3) To claim the tax credit for a year, a taxpayer must file the application under section (1) of this rule after January 2 of the year for which the credit is claimed, or after another date established in the Department’s annual notice referred to in section (6) of this rule. An application is filed with the Department:

(a) As of the date of the postmark of the United States Postal Service if the application is mailed;

(b) As of the date printed by the Department fax machine if the application is sent electronically by facsimile; or

(c) As of the date stamped by the Department if the application is hand delivered.

(4) An application is not eligible for approval if the application is filed before the applicable date under section (2) of this rule.

(5) A taxpayer may apply to the Department for a waiver of the length of time for which the taxpayer must show the housing continues to be operated as farmworker housing as authorized by ORS 315.164 by submitting to the Department an application for the waiver on the form furnished by the Department and by complying with all requirements established by the Department. The factors necessary for the Department to grant such a waiver are as follows: Documentation of a decline in a particular area for farmworker housing; and

(6) A taxpayer is responsible for being informed of current information provided by the Department through its annual notice, in which the Department announces matters pertaining to the program for the year, including any changes to the program. The notice is available from the Department and is posted on the Department’s website.

[Publications: Publications referenced are available from the agency.]

Stat. Auth.: ORS 315.167 - 315.169 & 458.650
Stats Implemented: ORS 315.617
Hist.: OHCS 7-2001(Temp), f. & cert. ef. 12-13-01 thru 6-10-02; OHCS 1-2002(Temp), f. & cert. ef. 3-15-02 thru 6-10-02; OHCS 8-2002, f. & cert. ef. 6-6-02; OHCS 3-2009(Temp), f. & cert. ef. 12-15-09 thru 6-12-10; OHCS 6-2010, f. & cert. ef. 6-10-10

813-041-0015

Evaluation of Applications.

(1) The Department’s evaluation and approval of an application under OAR 813-041-0010 is subject to the annual limitation on the total of estimated eligible costs for all approved projects for the calendar year under ORS 315.167 and to the applicable prioritizing process established by the Department. The process may be a first come-first reviewed process, a competitive review process, an evaluation as a demonstration program, or a process necessary to meet an on-going concern.

(2) The Department may create a 'soft set-aside' of credits solely for on-farm projects. Such set-aside will extend to June 30 of the given calendar year. Credits not awarded by that time shall be made available to any otherwise viable project.

(3) Applications are subject to evaluation by the Department according to criteria that include but are not limited to the following:

(a) Completeness, level of detail and accuracy of the information included in the application;

(b) The qualifying status of the taxpayer, the proposed project and the costs included in the estimated eligible costs; and

(c) Any other criteria established in the application form and announced in the annual notice.

(4) An application is subject to one or more of the following actions by the Department:

(a) An application determined by the Department in the evaluation process not to include specific or substantial information about the project or to be incomplete in any respect may be returned to the taxpayer as not filed;

(b) A request to the taxpayer to provide, within 15 days, any information deemed missing and, if the information is not timely submitted, the application may be returned as not filed;

(c) Limiting the tax credit award to the minimum amount required to make the project financially viable; or

(d) Issuance of a letter by the Department that indicates the level of farmworker housing tax credit award needed for leverage or match in an application for state or federal funds.

Stat. Auth.: ORS 315.167 315.169 & 458.650
Stats Implemented: ORS 315.617
Hist.: OHCS 7-2001(Temp), f. & cert. ef. 12-13-01 thru 6-10-02; OHCS 1-2002(Temp), f. & cert. ef. 3-15-02 thru 6-10-02; OHCS 8-2002, f. & cert. ef. 6-6-02; OHCS 3-2009(Temp), f. & cert. ef. 12-15-09 thru 6-12-10; OHCS 6-2010, f. & cert. ef. 6-10-10

813-041-0020

Standby Applications

(1) If the application of a taxpayer under OAR 813-041-0010 is subject to disapproval by the Department solely for the reason that the estimated eligible costs, when aggregated with the estimated eligible costs of all projects approved to that date for the calendar year, exceed the limitation on the total of estimated eligible costs under ORS 315.167, the taxpayer may:

(a) Request reduction of the estimated eligible costs for the project to an amount that, when aggregated with the estimated eligible costs of all projects approved to that date for the calendar year, would not exceed the limitation; or

(b) Request that the Department place the taxpayer on a standby list for future possible eligibility.

(2) Applications on a standby list under this rule are subject to maintenance in any order determined by the Department if they are otherwise determined in the evaluation process to be appropriate for approval.

(3) The Department may select and process a standby application under (2) of this rule for approval whenever credit becomes available. The taxpayer may update the taxpayer’s application as needed within the time provided by the Department.

(4) All outstanding standby applications expire on December 31 of the calendar year of application.

Stat. Auth.: ORS 315.164 - 315.169 & 458.650
Stats Implemented: ORS 315.167
Hist.: OHCS 7-2001(Temp), f. & cert. ef. 12-13-01 thru 6-10-02; OHCS 1-2002(Temp), f. & cert. ef. 3-15-02 thru 6-10-02; OHCS 8-2002, f. & cert. ef. 6-6-02; OHCS 3-2009(Temp), f. & cert. ef. 12-15-09 thru 6-12-10; OHCS 6-2010, f. & cert. ef. 6-10-10; OHCS 8-2010(Temp), f. & cert. ef. 6-17-10 thru 12-13-10; OHCS 16-2010, f. & cert. ef. 12-15-10

813-041-0027

Charges

When a taxpayer applies for a letter of credit approval under OAR 813-041-0010, the taxpayer shall pay any charge imposed by the Department for handling the application, including a charge for the cost of Department of Justice services required in its review of changes requested by the taxpayer to a document required in connection with the tax credit.

Stat. Auth.: ORS 315-164 - 315.169
Stats Implemented: ORS 315.167
Hist.: OHCS 3-2009(Temp), f. & cert. ef. 12-15-09 thru 6-12-10; OHCS 6-2010, f. & cert. ef. 6-10-10

813-041-0030

Monitoring

A taxpayer to whom a letter of credit approval is issued is subject, during the term the tax credit is being used, to monitoring by the Department to ensure compliance with the provisions of ORS 315.163 to 315.167 that apply to the Department, with OAR 813-041-0000 to 813-041-0030 and with terms of the letter of credit approval.

Stat. Auth.: ORS 315.167-315.169
Stats Implemented: ORS 315.617
Hist.: OHCS 7-2001(Temp), f. & cert. ef. 12-13-01 thru 6-10-02; OHCS 1-2002(Temp), f. & cert. ef. 3-15-02 thru 6-10-02; OHCS 8-2002, f. & cert. ef. 6-6-02; OHCS 3-2009(Temp), f. & cert. ef. 12-15-09 thru 6-12-10; OHCS 6-2010, f. & cert. ef. 6-10-10

The official copy of an Oregon Administrative Rule is contained in the Administrative Order filed at the Archives Division, 800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the published version are satisfied in favor of the Administrative Order. The Oregon Administrative Rules and the Oregon Bulletin are copyrighted by the Oregon Secretary of State. Terms and Conditions of Use

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