HomeMy WebLinkAboutOrdinance No. 20424
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COUNCIL ORDINANCE NUMBER 20424
COUNCIL BILL NUMBER 4983
AN ORDINANCE CONCERNING MULTIPLE-UNIT
HOUSING PROPERTY TAX EXEMPTION AND
AMENDING SECTIONS 2.945 AND 2.947 OF THE
EUGENE CODE, 1971.
ADOPTED: November 24, 2008
PASSED: 5:3
REJECTED:
OPPOSED: Bettman
Taylor, Zelenka
ABSENT:
EFFECTIVE: 30 days after Mayor's signature
De ~fYv~.r Z 1- wdE>
,
ORDINANCE NO. 20424
AN ORDINANCE CONCERNING MULTIPLE-UNIT HOUSING
PROPERTY TAX EXEMPTION AND AMENDING SECTIONS 2.945 AND
2.947 OF THE EUGENE CODE, 1971.
THE CITY OF EUGENE DOES ORDAIN AS FOllOWS:
Section 1. Sections 2.945 and 2.947 of the Eugene Code, 1971, are amended
to provide as follows:
2.945 Multiole-Unit Housina - Prooertv Tax Exemotion.
(1) The provisions of ORS 307.600 to 307.637 enable cities to grant local
property tax exemptions for multiple-unit housing located in core and
transit oriented areas designated by the city. There is a need and
demand for better housing at rental rates or sale prices accessible to a
broad range of the general public in the core and transit oriented areas
which is not likely to be produced without this incentive. This incentive
is intended to:
(a) Stimulate the construction of transit supportive multiple-unit
housing in the city's core and transit oriented areas to improve the
balance between the residential and commercial nature of those
areas, and to ensure full-time use of the areas as places where
citizens of the community have an opportunity to live as well as
work;
(b) Encourage the development of vacant or under utilized sites in
core and transit oriented areas, rather than sites where sound or
rehabilitable multiple-unit housing exists;
(c) Encourage the development of multiple-unit housing, with or
without parking, in structures that may include ground level
commercial space;
(d) Encourage the development of multiple-unit housing, with or
without parking, on sites with existing single-story commercial
structures;
(e) Encourage the development of multiple-unit housing, with or
without parking, on existing surface parking lots; and
(f) Preserve existing publicly assisted housing that is affordable to low
income persons by providing the incentives authorized in ORS
307.600 to 307.637 to existing multiple-unit housing that is subject
to a low income housing assistance contract with an agency or
subdivision of this state or the United States.
(2) In order to provide the incentives described in subsection (1) of this
section, the provisions of ORS 307.600 to 307.637 are hereby adopted
Ordinance -Page 1 of 7
as the city's multiple-unit housing property tax exemption program for the
following areas.
(a) The city's core area shall include the area generally bounded on
the north by 1st Avenue, then south on Lawrence Street to 7th
Avenue, then east to Lincoln Street, then south to 13th Avenue, but
including a quarter-block section on the northwest corner of Lincoln
Street and 11 th Avenue, then east to Olive Street, then south to 17th
Avenue, then east to Kincaid Street, then north to the Willamette
River and along the Willamette River to 4th Avenue, then west to
Pearl Street, then north to 3rd Avenue, then west to Lincoln Street,
then north to 1st Avenue, excepting therefrom Tax Lots 17-03-30-
43-0010 and 17-03-30-44-04700, as more particularly depicted on
Map 2.945(2)(a) attached to Ordinance 20424 and appended to
chapter 2 of this code.
(b) The city's transit oriented area shall include the area generally
bounded by a line that begins at the NW corner of the 5tn Avenue
Alley and Lincoln Street, then west on 5th Avenue Alley (including
tax lots 17-04-36-12-06300, 17-04-36-12-06400, 17-04-36-12-
07900 in the area the alley does not go through) to Chambers
Street, then north on Chambers Street to Roosevelt Boulevard,
then west on Roosevelt Boulevard to Bethel Drive, then north and
northwest on Bethel Drive to its intersection with Highway 99 North,
then south on Highway 99 North to West 7th Avenue Alley, then
east to the SW corner of Lincoln Street (including tax lots 17-04-35-
11-00400, 17-04-35-11-00300, 17-04-35-11-00300, 17-04-35-11-
00200, 17 -04-36-23-00502, 17 -04-36-23-00101, 17 -04-36-23-
00501 , 17 -04-36-21-06800, 17 -04-36-23-00300, 17 -04-36-21-
06400, 17-04-36-12-14701, 17-04-36-12-15100, 17-04-36-12-
16000, 17-04-36-12-16300, 17-04-36-12-157000, 17-04-36-12-
16400, and 17-04-36-12-16600), then north to the NW corner of the
5th Avenue Alley and Lincoln Street, as more particularly depicted
on Map 2.945(2)(b) attached to Ordinance 20424 and appended to
chapter 2 of this code.
(3) Applications for property tax exemption hereunder shall be filed with the
city manager on or before February 1 immediately preceding the first
assessment year for which exemption is requested and shall be
accompanied by an application fee. The application shall be processed
in accordance with standards and guidelines adopted by administrative
rule of the city manager. As used in this section and section 2.947 of
this code and the standards and guidelines, "city manager" includes the
manager's designee. The standards and guidelines adopted by the city
manager in the manner described in section 2.019 of this code shall
contain provisions relating the net financial benefit from the property tax
exemption to the public benefits provided by the improvements, including
a public benefit scoring system for evaluating applications.
Ordinance -Page 2 of 7
(4) Upon receipt of the city manager's written recommendation on an
application, the council shall consider the application, the city manager's
written recommendation, and any written comments submitted during the
30 day comment period on the application at its next scheduled meeting.
If the council fails to act on an application which has been timely referred
to it as provided in the standards and guidelines within 180 days from
the date it was filed, the application shall be deemed approved and
processed thereafter in accordance with subsection (9) of this section.
(5) At the meeting at which the city manager's recommendation on an
application is considered, the council shall adopt a resolution approving
the application and granting the property tax exemption, or adopt a
resolution disapproving the application and denying the property tax
exemption.
(6) In order to approve an application, the council must find that:
(a) The project will provide multiple-unit housing of five or more units;
(b) The project is located within the boundaries of the core or transit
oriented areas described in subsection (2) above;
(c) The proposal could not financially be built "but for" the tax
exemption;
(d) The applicant solicited comments from city-recognized affected
neighborhood associations;
(e) The requirements in the standards and guidelines related to
proximity to historic resources have been satisfied;
(f) The applicant has complied with the provisions of the standards
and guidelines;
(g) In case of multiple-unit housing located in the transit oriented area
described in subsection (2)(b) of this section, the structure must:
1. Be physically or functionally related to a light rail or mass
transportation system; and
2. Enhance the effectiveness of a light rail or mass transportation
system.
(h) In the case of the construction of, or the addition or conversion to
multiple-unit housing:
1. The construction, addition or conversion will be completed on
or before January 1, 2012;
2. The owner has agreed to include in the construction, addition
or conversion, as a part of the multiple-unit housing, one or
more public benefits, including but not limited to open spaces,
parks and recreational facilities, common meeting rooms, child
care facilities, transit amenities and transit or pedestrian
design elements, or benefits otherwise specified in the
standards and guidelines;
3. The proposed construction, addition or conversion project is,
or will be at the time of completion, in conformance with all
local plans and planning regulations, including special or
district-wide plans developed and adopted pursuant to ORS
Ordinance -Page 3 of 7
chapters 195, 196, 197, 215 and 227, that are applicable at
the time the application is approved;
(i) In the case of multiple-unit housing subject to a low income housing
assistance contract with an agency or subdivision of this state or
the United States,
1 . The application for exemption was made on or before January
1,2012;
2. It is important to the community to preserve the housing as low
income housing and it is probable that the housing would not
be produced as or remain low income housing without the
exemption being granted;
U) The multiple-unit housing is not designed for, and will not be used
as transient accommodations; and
(k) Granting the application is in the public interest. In making this
determination, council shall consider, among other things, the
number of points awa/rded based on the public benefit scoring
system contained in the standards and guidelines.
(7) Unless the council makes each of the findings required by subsection (6)
of this section, the council shall deny the application. In addition to the
owner's name and address, and a legal description or the assessor's
property account number for the subject multiple-unit housing, the
resolution approving the application shall contain the above findings and
set forth the specific conditions of approval or exclusions therefrom and
specify the percentage and duration of the exemption. A resolution
denying an application shall set forth the specific reasons for denial.
(8) The city manager shall forward to the applicant a copy of the resolution
adopted by the council within 10 days from the date the council acts on
the application, and on or before April 1 following approval, shall file with
the county assessor a copy of the resolution approving an application.
(9) With respect to an application deemed approved through inaction of the
council under subsection (4) of this section, on or before April 1 following
the expiration of the 180-day period, the city manager shall file with the
county assessor an administrative order containing the same findings
and information as required to be set forth in a resolution approving an
application and forward a copy thereof to the applicant.
(10) In the case of a structure to which stories or other improvements are
added or a structure that is converted in whole or in part from other use
to dwelling units, only the increase in value attributable to the addition or
conversion shall be exempt from taxation.
(11) If the multiple-unit housing is subject to a low income rental assistance
contract with an agency of this state or the United States, the city may
extend the exemption through June 30 of the tax year during which the
expiration date of the contract falls.
2.947
Multiple-Unit Housina - Termination of Approval. Review.
(1) After a resolution approving an application has been filed, if the city
Ordinance -Page 4 of 7
manager finds that:
(a) Construction of multiple-unit housing was not completed within the
time specified in the resolution, and no extensions as provided in
subsection (5) hereof have been granted, or
(b) The applicant has failed to comply with the provisions of ORS
307.600 to 307.637, the provisions of this code, any provisions of
the standards and guidelines adopted by the city manager, or
(c) The applicant has failed to comply with any conditions imposed in
the resolution approving the application, or
(d) Construction of multiple-unit housing was not completed on or
before January 1, 2012, or
(e) In the event units within the development are sold individually, a
unit owner fails to comply with applicable requirements described
in paragraphs (b) or (c) of this section, the city manager shall
notify the council; the owner of the property, at the owner's last
known address; and any known lender, at the lender's last[-
]known address, of the manager's intention to recommend to the
council that the exemption be terminated. The notice shall clearly
state the reasons for the proposed termination, and shall require
the owner to appear before the council, at a time specified in the
notice, which shall not be less than 20 days from the date the
notice was mailed, to show cause, if any exists, why the
exemption should not be terminated.
(2) If the owner fails to appear and show cause why the exemption should
not be terminated, the city shall further notify every known lender of the
owner's failure to appear and shall allow the lender a period of not less
than 30 days, beginning with the date that the notice of failure to appear
and show cause is mailed to the lender, to cure any noncompliance or to
provide adequate assurance that the noncompliance will be remedied.
(3) If the owner fails to appear before the council at the time specified in the
notice, or if the owner appears and fails to show cause why the
exemption should not be terminated, and a lender fails to cure or give
adequate assurance that any noncompliance will be cured, the council
shall adopt a resolution terminating the exemption, which shall contain
its findings in support thereof. Copies of the resolution shall be filed with
the county assessor and mailed to the property owner, at the owner's
last known address, and to any lender at the lender's last[-]known
address, within 10 days from the date adopted. If a determination is
made that the exemption should continue as previously granted, the
council shall enter written findings of record in support of the continued
exemption and forward a copy thereof to" the property owner and to any
lender within 10 days from the date of the hearing.
(4) All reviews of council action in denying, approving, or terminating an
application shall be governed by the procedures set forth in ORS 34.010
to 34.100, and correction of assessments and tax rolls and the
evaluation of the property shall be in conformity with ORS 307.687. The
Ordinance -Page 5 of 7
council's action on an exemption shall not be a land use decision for
purposes of administrative review.
(5) If construction, addition, or conversion of multiple-unit housing is not
completed by January 1, 2012, upon receipt of a request from the
property owner, the council may, by resolution, extend the deadline for
completion of construction of multiple-unit housing for a period not to
exceed 12 consecutive months, if it finds the failure to complete
construction by the time specified in the resolution was due to
circumstances beyond the control of the owner, and that the owner had
been and could reasonably be expected to act in good faith and with due
diligence.
(6) In any event, no multiple-unit housing granted an exemption by the
council shall be exempt from ad valorem taxation for more than 10
successive years. The first year of exemption shall be the assessment
year beginning January 1 immediately following the calendar year in
which construction, addition or conversion is completed, 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. The exemption shall not include the land, nor any
improvements located thereon that are not a part of the multiple-unit
housing but may include parking constructed as part of the multiple-unit
housing construction, addition or conversion, and shall be in addition to
any other exemption provided by law. However, no property shall be
exempt beyond 100 percent of its real market value.
(7) Any exemption granted by the council shall terminate immediately,
without right of notice or appeal, in the event the county assessor
determines that a change of use to other than residential or housing has
occurred for the multiple-use housing, or portion thereof, or if a low
income housing assistance contract with an agency or subdivision of this
state or the United States is breached or terminated prematurely, or a
declaration as defined in ORS 100.005(12) is presented to the county
assessor or tax collector for approval in connection therewith.
Termination shall be in accordance with the provisions of ORS 307.627.
Section 2. Maps 2.945(2)(a) and 2.945(2)(b) attached to this Ordinance are
adopted, and copies of the maps shall be appended to Chapter 2 of the Eugene Code,
1971.
Section 3. The City Recorder, at the request of, or with the consent of the City
Attorney, is authorized to administratively correct any reference errors contained herein,
Ordinance -Page 6 of 7
or in other provisions of the Eugene Code, 1971, to the provisions added, amended or
repealed herein.
Passed by the City Council this
24th day of November, 2008
Approved by the Mayor this
Z~ day of November, 2008
\..'du1di~
City R - .or er
K-/'t p~
Mayor
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00215960. DOC; 1
Ordinance -Page 7 of 7
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Core Area
~ Core Area Boundary
City of Eugene ~~--"'.
Planning and Development Department .1. . "
Community Development Division !p
November 14, 2008
CautIon: ThIS map IS based on ImpreCISe source data, subject to change and for general reference only.
Map 2.945 (2) (b)
Transit Oriented Area
13 Transit Oriented Area Boundary
City of Eugene
Planning and Development Department
Community Development Division
November 14,2008
Caution: This map is based on imprecise source data, subject to change and for general reference only.