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.
