Admin Order 53-19-09-F - Laserfiche WebLink

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(3) (4) R-3.730-C (1) (a) From July 1, 2019 through June 30, 2020: 0.33 percent of the value of the improvement. (b) Beginning July 1, 2020: 0.50 percent of the value of the improvement. The construction excise tax is only applicable ~o the portion of an alteration that results in additional living space. EC 3.372(3) provides that the construction excise tax is due and payable prior to the issuance of any building permit. Determination of Value of Improvement. The value of an improvement shall be determined by the Building Official in accordance with Section 8.005 of the Eugene Code 1971, and OAR 918-050-0100 as follows: (a) New structure or addition to an existing structure, Residential: The value of a new residential structure or an addition to an existing residential structure is determined using the International Code Council (ICC) Building Valuation Data Table current as of April 1 each year. (b) New structure or addition to an existing structure, Commercial: 1. Except as provided in subparagraph (2) of this paragraph (b ), the value of a new commercial structure or an addition to an existing commercial structure is the higher of: a. The value of the new commercial structure or addition to an existing commercial structure based on the ICC Building Valuation Data Table current as of April 1 of each year, using the occupancy and construction type as determined by the building official; or b. The value of the new commercial structure or addition to an existing commercial structure as stated by the applicant. 2. In the case of a new, shell-only commercial structure, the value of the structure shall be determined as provided in subparagraph (1 ), except the value shall be determined based on the proposed first use or occupancy type. ( c) Alteration to an existing residential or commercial structure resulting in additional living space: The value of an alteration to an existing residential Administrative Order --Page 3 of 4