For the purposes of the Housing Diversity Tax Exemption Code in sections 3.550 through 3.558, the following definitions apply. Where the definitions in this section conflict with a definition provided in ORS 307.603, the definition in this section will prevail. Unless specifically defined below or in ORS 307.603, words or phrases used in the Housing Diversity Tax Exemption Code must be interpreted so as to give them the meaning they have in common usage.
Approval Authority.
The individual or public body with authority to make a final decision on an application under the provisions of sections 3.550 through 3.558 of this code and the Program Guidelines, specifically, the City Manager or Council.
Multiple-Unit Housing.
Newly constructed structures, stories, or other additions to existing structures and structures converted in whole or in part from other use to housing, where the structure has a minimum of five new dwelling units, excluding cottage clusters.
Program Guidelines.
The standards and guidelines for this program as adopted by resolution of the Council.
Project.
The proposed construction, addition, or conversion of multiple-unit housing for which applicant is applying for a tax exemption under this article.
Transient Lodging.
As defined in section 7.700 of this code.
(Ord. No. 6476, 5/6/2024)
(1) 
The Approval Authority may approve an application under this article if it finds that the project meets the following criteria:
(a) 
The applicant has attended a pre-application meeting;
(b) 
The applicant has site control at time of application;
(c) 
The project is for multiple-unit housing that will add a minimum of five new dwelling units;
(d) 
The project will be located within an eligible program area as shown in Figures 1 through 5 of this section;
(e) 
The project will include public benefits that comply with the requirements of the program guidelines;
(f) 
The project will be completed on or before the date specified in ORS 307.637;
(g) 
At completion, project will conform to the requirements of the Springfield Comprehensive Plan, any applicable refinement plans or functional plans, and the Springfield Development Code, in effect at the time the application under this section is approved;
(h) 
The project cannot be designed or used as transient lodging; and
(i) 
The project will conform with any additional criteria provided in the program guidelines.
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(Ord. No. 6476, 5/6/2024)
(1) 
Prior to submission of an application, the applicant must attend a pre-application meeting.
(2) 
Applications must be submitted to the City Manager or designee as provided in ORS 307.615 and the program guidelines, on a form prescribed by the City Manager or designee. Complete applications must be submitted by February 1 immediately preceding the first assessment year for which the exemption is requested and must be accompanied by the application fee as established by Council resolution. Applications will not be considered complete until all required information and the application fee have been received.
(3) 
The Approval Authority will review a complete application and make a final decision to approve, approve with conditions, or deny the application. An application not acted upon within 180 days of the date the complete application was received by the City will be deemed approved.
(4) 
Following approval or denial of an application, the City will provide notice to the applicant and Lane County Assessor as provided in ORS 307.621.
(Ord. No. 6476, 5/6/2024)
(1) 
Multiple-unit housing that is granted an exemption under sections 3.550 through 3.558 and ORS 307.600 through 307.637 will be exempt from ad valorem taxation for 10 successive years. The first year of exemption is the assessment year beginning January 1 immediately following the calendar year in which construction, addition, or conversion is completed, as determined by that stage in the construction process when, pursuant to ORS 307.330, the improvement would have gone on the tax rolls in the absence of the exemption.
(2) 
The exemption does not include the land or any improvements which are not part of the multiple-unit housing included in the project, except as specifically allowed herein. In the case of a structure to which stories or other improvements are added or a structure is converted in whole or in part from another use to dwelling units, only the increase in value attributable to the addition of or conversion to dwelling units for the project may be exempt from taxation. The exemption includes parking constructed for the multiple-unit housing construction, addition or conversion. The exemption includes commercial property to the extent that the commercial property is determined to be a public benefit element of a multiple-unit housing construction, addition, or conversion by the Approval Authority. Exemptions run with the property and will continue if the property is sold during its exemption period.
(3) 
At any time, the Council may, by resolution, set a limit on the maximum amount of foregone tax revenue provided as a benefit of the exemption under this article; provided, however, the maximum amount of foregone tax revenue shall not apply to any decrease or limit the amount of any exemption that was approved before the date a resolution is adopted under this section. The authority provided under this section includes the authority to adopt a resolution at any time to amend or repeal a limit on the maximum amount of foregone tax revenue previously adopted under this section.
(Ord. No. 6476, 5/6/2024)