Oregon Code § 315.167·Enacted ·Last updated March 01, 2026
Statute Text
Agriculture workforce housing credit application; procedure; rules.
(1) Prior to the completion of an
agriculture workforce housing project for which credit under ORS 315.164 will
be claimed, an owner or operator of agriculture workforce housing shall apply
to the Housing and Community Services Department for a letter of credit
approval.
(2) The
application shall be on such form as is prescribed by the Housing and Community
Services Department and shall provide:
(a) The name,
address and taxpayer identification number of the taxpayer;
(b) The location
of the proposed agriculture workforce housing;
(c) A description
of the project identifying the type of housing that is the subject of the
agriculture workforce housing project;
(d) An estimate
of the eligible costs of the agriculture workforce housing project;
(e) The number of
units in the project dedicated to agriculture workforce housing and the
eligible costs associated with the units;
(f) The amount of
credit to be claimed by the owner or operator of agriculture workforce housing,
and the amount of credit, if any, to be claimed by a contributor under ORS
315.169; and
(g) Any other
information as the Housing and Community Services Department may require.
(3) The Housing
and Community Services Department may review applications using any reasonable
system of prioritizing review established by department rule.
(4) Upon approval
of an application, the Housing and Community Services Department shall prepare
a letter of credit approval. The letter shall state the approved amount of
estimated eligible costs for the agriculture workforce housing project and, if
applicable, the portion of credit to be claimed by an owner or operator of agriculture
workforce housing under ORS 315.164 and the portion of credit to be claimed by
a contributor under ORS 315.169. The letter shall be sent:
(a) To the owner
or operator of agriculture workforce housing, if any credit is to be claimed
under ORS 315.164; and
(b) To the
contributor, if any credit is to be claimed under ORS 315.169 and if the
contributor has been identified at the time of approval.
(5) At the
conclusion of each calendar year, the Housing and Community Services Department
shall send a list of the names, addresses and taxpayer identification numbers
of taxpayers to whom a letter of credit approval has been issued under this
section during the calendar year, along with approved amounts of estimated
eligible costs for each agriculture workforce housing project, to the
Department of Revenue.
(6)
Notwithstanding that a letter of credit approval has been issued to a taxpayer
under this section, the Department of Revenue may disallow, in whole or in
part, a claim for credit under ORS 315.164 upon the Department of Revenues
determination that under the provisions of ORS 315.164 the taxpayer is not
entitled to the credit or is only entitled to a portion of the amount claimed. [1995
c.746 §52a; 2001 c.613 §14; 2001 c.625 §3; 2001 c.868 §5; 2003 c.588 §§6a,7;
2011 c.471 §3; 2013 c.750 §21; 2021 c.525 §18]