HomeMy WebLinkAboutOrd. 20687COUNCIL ORDINANCE NO. 20687
AN ORDINANCE CONCERNING CONSTRUCTION EXCISE TAX EXEMPTIONS
AND AMENDING SECTION 3.734 OF THE EUGENE CODE, 1971.
ADOPTED: April 24, 2023
SIGNED: April 25, 2023
PASSED: 8:0
REJECTED:
OPPOSED:
ABSENT:
EFFECTIVE: May 26, 2023
ORDINANCE NO. 20687
AN ORDINANCE CONCERNING CONSTRUCTION EXCISE TAX EXEMPTIONS
AND AMENDING SECTION 3.734 OF THE EUGENE CODE, 1971.
THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS:
Section 1. Section 3.734 of the Eugene Code, 1971, is amended to provide as follows:
3.734 Construction Excise Tax - Exemptions.
(1) The
construction excise tax shall not apply to any of the following improvements:
(a)
Private school improvements;
(b)
Public improvements as defined in ORS 279A.010;
(c)
Residential housing that is guaranteed to be affordable, under guidelines
established by the United States Department of Housing and Urban
Development, to households that earn no more than 80 percent of the
median household income for the city of Eugene, for a period of at least
20 years following the date of construction of the residential housing;
(d)
Public or private hospital improvements;
(e)
Improvements to religious facilities primarily used for worship or education
associated with worship;
(f)
Agricultural buildings, as defined in ORS 455.315(2)(a);
(g)
Facilities that are operated by a not -for -profit corporation and that are:
1. Long term care facilities, as defined in ORS 442.015;
2. Residential care facilities, as defined in ORS 443.400;
3. Continuing care retirement communities, as defined in ORS
101.020; or
4. Facilities for people experiencing homelessness, including but not
limited to transitional housing and shelters.
(h)
Residential dwellings sold for $250,000 or less;
(i)
Housing for low-income persons that is exempt, or is eligible to be exempt,
from systems development charges pursuant to section 7.725(2) of this
code;
Q)
Projects granted a multi -unit property tax exemption (MUPTE) by the city;
and
(k)
Residential housing being constructed on a lot or parcel of land to replace
residential housing on the lot or parcel of land that was destroyed or
damaged by wildfire or another event or circumstance that is the basis for
a state of emergency declared under ORS 401.165 or 401.309 or for the
exercise of authority under ORS 476.510 to 476.610.
(2) Any
person seeking an exemption may be required to demonstrate that the
improvements are eligible for an exemption and to establish all facts necessary
to support the exemption.
Ordinance - Page 1 of 2
Section 2. 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, or in other
provisions of the Eugene Code, 1971, to the provisions added, amended or repealed herein.
Passed by the City Council this
24t" day of April, 2023.
td-,
Cit Re order
Approved by the Mayor this
�5 day of , 2023
Mayor
Ordinance - Page 2 of 2