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HomeMy WebLinkAboutOrd. 20742COUNCIL ORDINANCE NO. 20742 AN ORDINANCE CONCERNING HOUSING PRODUCTION INCENTIVES AND ADDING SECTIONS 2.950, 2.951 AND 2.952 TO THE EUGENE CODE, 1971. ADOPTED: July 13, 2026 SIGNED: July 15, 2026 PASSED: 8:0 REJECTED: OPPOSED: ABSENT: EFFECTIVE:August15,2026 • ORDINANCE NO. 20742 AN ORDINANCE CONCERNING HOUSING PRODUCTION INCENTIVES AND ADDING SECTIONS 2.950, 2.951 AND 2.952 TO THE EUGENE CODE, 1971. The City Council of the City of Eugene finds as follows: A. The provisions of ORS 307.600 to ORS 307.637 enable the city to grant local property tax exemptions to encourage multiple-unit housing located in core areas and transit- oriented areas designated by the city. B. The City Council finds that the commercial centers shown on the overview map and map tiles that together comprise Map 2.951 (2)(d)2. Property Tax Exemption -Housing Incentives for Housing in Commercial Centers, attached as Exhibits A-1 through A-5 to this Ordinance, are core areas of the city that are eligible for the property tax exemption enabled by ORS 307.600 to ORS 307.637. Specifically, the City Council finds that the commercial centers shown on Map 2.951 (2)(d)2. Property Tax Exemption -Housing Incentives for Housing in Commercial Centers, including the city's downtown, function as core areas of the city because they support higher-intensity development and serve both the needs of surrounding residents and the needs of individuals from across the city. The City Council further finds that commercial centers generally provide easy access to transit and feature a range of commercial services, community services, employment opportunities, public facilities, and housing options. Finally, the City Council finds that there is a need and demand for housing in commercial centers and that the housing that is needed is not likely to be produced without the incentive of a property tax exemption. C. The City Council finds that the properties identified on the overview map and map tiles that together comprise Map 2.951 (2)(e)2. Property Tax Exemption -Housing Incentives for Housing in Transit-Oriented Areas, attached to this Ordinance as Exhibits B-1 through B-5 to this Ordinance, are transit-oriented areas eligible for the property tax exemption enabled by ORS 307.600 to ORS 307.637. Specifically, the City Council finds that a "transit-oriented area" is an area located within one-quarter mile of a fixed-route transit service. The City Council further finds that a "fixed-route" service is a bus service that operates on a specific schedule and along a consistent route. An alternative to fixed-route service would be demand-responsive service where routing and scheduling are created daily based upon the individual needs of riders. The City Council finds that the transit-oriented areas identified on Map 2.951 (2)(e)2. Property Tax Exemption -Housing Incentives for Housing in Transit-Oriented Areas, are within one-quarter mile of the streets identified as Key Corridors in Appendix E to the Eugene 2035 Transportation System Plan, the city's adopted and acknowledged local transportation plan, and that Key Corridors support frequent and reliable transit service. The City Council finds that the properties identified on Map 2.951 (2)(e)2. Property Tax Exemption -Housing Incentives for Housing in Transit-Oriented Areas, are located within one-quarter mile of a fixed-route transit service. Finally, the City Council finds that there is a need and demand for moderate-income housing located near transit and affordable to households earning 60-120% of the area median income. The City Council finds that moderate-income housing located near transit is not likely to be produced without the incentive of a property tax exemption. Ordinance -Page 1 of 12 THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: Section 1. The following sections 2.950, 2.951 and 2.952 are added to the Eugene Code, 1971. 2.950 Property Tax Exemption -Housing Production Incentive. (1) The provisions of ORS 307.600 to 307.637 enable the city to grant local property tax exemptions for multiple-unit housing located in core areas and transit-oriented areas designated by the city. (2) The city council has designated the commercial centers shown on the overview map and map tiles that together comprise Map 2.951 (2)(d)2. Property Tax Exemption -Housing Incentives for Housing in Commercial Centers, as core areas of the city that are eligible for the property tax exemption authorized by EC 2.950 through 2.952. There is a need and demand for housing in commercial centers and that housing is not likely to be produced without the incentive of the property tax exemption authorized by EC 2.950 through 2.952. The provisions of ORS 307.600 to 307.637 are hereby adopted as the city's property tax exemption program for multiple-unit housing located in commercial centers. (3) The city council has designated the properties shown on the overview map and map tiles that together comprise Map 2.951 (2)(e)2. Property Tax Exemption -Housing Incentives for Housing in Transit-Oriented Areas, as transit-oriented areas eligible for the property tax exemption authorized by EC 2.950 through 2.952. There is a need and demand for housing located in transit-oriented areas and affordable to households earning 60-120% of the area median income. That housing is not likely to be produced without the incentive of the property tax exemption authorized by EC 2.950 through 2.952. The provisions of ORS 307.600 to 307.637 are hereby adopted as the city's property tax exemption program for multiple-unit moderate-income housing located in transit-oriented areas. (4) The incentives described in subsections (2) and (3) are intended to: (a) Stimulate the construction of multiple-unit housing in the city's commercial centers and designated 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 members of the community have an opportunity to live as well as work; (b) Encourage the development of vacant or under-utilized sites in commercial centers and designated 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 Ordinance -Page 2 of 12 (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. (3) Application Requirements. (a) Applications for property tax exemption hereunder shall be filed with the city manager and shall be accompanied by an application fee. The application shall contain the information required by, and be processed in accordance with, administrative rules adopted by the city manager in the manner described in section 2.019 of this code. The application shall clearly state whether the applicant elects to have the application evaluated under the Commercial Centers criteria in EC 2.951 (2)(d) or the Transit-Oriented criteria in EC 2.951 (2)(e). (b) Whether the applicant elects to proceed under either the Commercial Centers criteria in EC 2.951 (2)(d) or the Transit-Oriented criteria in EC 2.951 (2)(e), prior to filing the application, the applicant, including at least one of the applicant's principals, must have arranged for and attended one public engagement opportunity with residents in the neighborhood, including the board of any city-recognized affected neighborhood association, and then included in the application copies of comments received from the meeting or documentation of the applicant's attempt to solicit comments. (4) Application Review and City Manager Recommendation. No later than 135 days following receipt of a complete application, the city manager shall provide the council with the city manager's recommendation on the application. (5) Council Consideration. (a) 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 on the application. (b) If, within 180 days from the date of the city's receipt of a complete application, the council fails to act on an application, the application shall be deemed approved and processed thereafter in accordance with subsection (6)(b) of this section. (c) At the meeting at which the city manager's recommendation on an application is considered, or at a subsequent meeting, 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. (d) The council shall approve an application if the council determines that the applicable criteria described in section 2.951 (2) of this code have been met. The resolution approving the exemption shall set forth any specific conditions of approval. The exemption may not include the land or any improvements not a part of the multiple-unit housing. The exemption may include parking constructed as part of the multiple-unit housing construction, addition or conversion, and commercial property to the extent that the commercial property is a required design or public benefit element of a multiple-unit housing construction, addition or conversion approved by the city. In the case of a structure to which stories or other improvements are added or a structure that is converted Ordinance -Page 3 of 12 in whole or in part from other use to dwelling units, only the increase in value attributable to the addition or conversion may be exempt from taxation. (e) If the council determines that one or more of the applicable criteria in section 2.951 (2) of this code are not met, the council shall deny the application. The resolution denying an application shall set forth the specific reasons for denial. (6) Resolution Filing. (a) The city manager shall forward to the applicant a copy of the resolution adopted by the council within 1 O days following the date the council acts on the application. In addition, on or before the April 1st next following the approval, the city manager shall file with the county assessor a copy of the resolution approving an application. (b) With respect to an application deemed approved through inaction of the council under subsection (5)(b) of this section, on or before the April 1st next following the expiration of the period for council action identified in subsection (5)(b), 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. (7) Notwithstanding subsection (8) of section 2.952 of this code, if multiple-unit housing granted an exemption pursuant to subsection (5) of this section is or becomes 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. 2.951 Multiple-Unit Housing -Threshold Criteria and Public Benefits. (1) Boundaries. Sections 2.950 through 2.952 of this code shall apply only to the properties located in the commercial centers depicted on Map 2.951 (2)(d)2. Property Tax Exemption - Housing Incentives for Housing in Commercial Centers, and the properties located in the transit- oriented areas depicted on Map 2.951 (2)(e)2 Property Tax Exemption -Housing Incentives for Housing in Transit-Oriented Areas. (2) Criteria for Approval. No exemption may be approved under subsection (5) of section 2.950 of this code unless the application complies with the approval criteria in EC 2.951 (2)(a) through 2.951 (2)(c) and either all of the Commercial Centers approval criteria in EC 2.951 (2)(d), or all of the Transit-Oriented approval criteria in EC 2.951 (2)(e). (a) Project Completion. In the case of the construction of, or the addition or conversion to, multiple-unit housing, the construction, addition, or conversion will be completed on or before January 1, 2032. (b) Multiple Unit Housing Subject to a Low-Income Assistance Contract. 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, 2032; Ordinance -Page 4 of 12 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. (c) No Transient Accommodations. The multiple-unit housing is not designed for, and will not be used as, transient accommodations. (d) Commercial Centers Approval Criteria. 1. Required Number of Units. The project will provide multiple-unit housing of four or more new units through new construction, an addition to an existing structure, or a conversion of a structure from another use to dwelling units. 2. Property Location. a. The project must be located within the commercial centers depicted on the overview map and map tiles that together comprise Map 2.951 (2)(d)2. Property Tax Exemption -Housing Incentives for Housing in Commercial Centers; and b. The project must be located within the city limits. 3. Compact Urban Development. Except in the case of the conversion of a building or portion of a building from another use to housing, the project must result in a minimum residential density of 25 units per acre. 4. Eligible Project Types. No exemption may be granted for a project designed for the leasing of individual rooms or beds, rather than entire apartment units, or a project otherwise designed primarily for individuals attending college. 5. Project Need. a. Projects must demonstrate financial need by showing that, without the multiple-unit property tax exemption, either: (1) Total project cost exceeds project value at stabilization; or (2) The yield on cost at stabilization (net operating income divided by the total project cost) is less than 6.0%. b. Total project cost may include imputed land cost and may include developer fees totaling up to 5% of hard costs, including land. c. Project value is based on pro forma stabilized net operating income and current capitalization rate for multi-unit property in the region. d. Stabilization is the period that the project is projected to be fully leased. 6. Historic Resources. The project complies with requirements in administrative rules adopted by the city manager related to proximity to historic resources. Ordinance -Page 5 of 12 7. Displacement. If the project will cause existing dwelling units to become uninhabitable (for example, because the existing units are demolished or converted to another use) the project must result in a number of dwelling units that is at least 150% of the original number of dwelling units that were located on the site. (For example, if a building containing 10 housing units is demolished, in order for the new units to comply with the Commercial Centers approval criteria, the project must include at least 15 dwelling units.) 8. Project Design and Compatibility. a. The applicant has included a detailed description of the proposed project and graphic information including site plans and elevations containing sufficient detail to demonstrate that the project addresses a set of basic design principles in the context of the project location. The city manager shall adopt as part of the administrative rules to implement these sections a more detailed description of the required design principles, including the scale, form, and quality of the building; the mix of project elements; and the relationship to the street and surrounding uses. b. Compliance with the project design elements that were reviewed at the time of council approval is a condition of approval of the exemption, except that the city manager may approve a deviation from those design elements if the city manager determines in writing that the deviations provide the same or greater degree of adherence to the design principles. 9. Green Building. a. Green building requirements apply only to the residential occupancy areas and common areas such as hallways, stairwells, centralized HVAC or hot water heating, and laundry facilities. The requirements do not apply to the commercial areas or ancillary amenities such as parking garage, swimming pools, and recreation centers. b. The project will perform at least 10% more efficiently than the performance established in the Oregon Energy Efficiency Specialty Code (OEESC). (1) Green building requirements for one to three story multiple-family buildings are as follows: (A) Obtain LEED v4 Homes Design and Construction certification, LEED v4.1 Residential BD+C Multifamily Homes certification, or LEED v5 for BD+C Homes certification, and modeled at least 10% above current OEESC; or (B) Obtain Earth Advantage Silver certification or higher and provide a commissioning report. (2) Green building requirements for four stories and above multiple- family buildings are as follows: Ordinance -Page 6 of 12 (A) Obtain LEED v.4 for Homes Design and Construction certification, LEED v4.1 Residential BD+C Multifamily Homes certification, or LEED v5 for BD+C Homes certification, and modeled at 10% above current OEESC; or (B) Obtain Earth Advantage Silver certification or higher; or (C) City review of the project demonstrates that: i. Model building energy performance shows that the building will perform 10% above current OEESC performance; ii. The building is constructed to modeled plans; iii. Commissioning report will be provided within 18 months following issuance of certificate of occupancy; and iv. Applicant commits to working with city to report multiple-unit occupancy energy use data to city for the tax-exempt period. (D) Projects that will provide onsite parking are required to install conduit for future electric vehicle charging stations. 10. Local Economic Impact Plan. a. The applicant must provide a plan that provides for more than 50% of the dollar volume of the combined professional services and construction contracts to include local firms. "Local firm" means a business that is based in Lane County. b. The applicant must ensure that qualified minority and women business enterprises have an equitable opportunity to compete for contracts and subcontracts. c. The city manager shall include in the administrative rules adopted to implement sections 2.950 through 2.952 of this code provisions that: (1) Identify additional requirements for the local economic impact plan, including definitions and exceptions such as when trades are not available locally; (2) Enable qualified minority and women business enterprises to have an equitable opportunity to compete; and (3) Ensure that the developer and its contractors and subcontractors comply with wage, tax and licensing laws in the development of the project and posts information about the city's rights assistance program. 11. Moderate-Income Housing Contribution. a. The owner of the property shall comply with either subparagraph (1), or subparagraph (2), below. Ordinance -Page 7 of 12 (1) The owner of the property shall pay to the city an amount equal to 10% of the total property tax exemption and all such payments shall be dedicated to the facilitation or creation of moderate-income housing; or (2) The owner of the property shall ensure that, during the exemption period, at least 30% of the housing units subject to the exemption comply with the affordability requirements in EC 2.951 (2)(e)4. b. The city manager shall include provisions in the administrative rules adopted to implement sections 2.950 through 2.952 of this code that further define the term "moderate-income housing" for purposes of the fee described in subparagraph (a)(1 ), above, and that set out the process for payment of the fee. (e) Transit-Oriented Approval Criteria 1. Required Number of Units. The project will provide multiple-unit housing of four or more new units through new construction, an addition to an existing structure, or a conversion of a structure from another use to dwelling units. 2. Property Location. a. The project must be located within one of the transit-oriented areas depicted on the overview map and map tiles that together comprise Map 2.951 (2)(e)2. Property Tax Exemption -Housing Incentives for Housing in Transit-Oriented Areas; and b. The project must be located within the city limits. 3. Compact Urban Development. Except in the case of the conversion of a building or portion of a building from another use to housing, the project must result in a minimum residential density of 25 units per acre. 4. Affordability. a. During the exemption period, any units subject to the exemption and offered for rent must be offered at rental rates that are affordable to households earning 120% or less of area median income (AMI). b. During the exemption period, any units subject to the exemption and offered for sale must be offered at a sales price affordable to households earning 120% or less of area median income (AMI). c. The city manager may include in the additional requirements necessary to administer and enforce the affordability requirements of this subsection in the administrative rules adopted to implement sections 2.950 through 2.952 of this code; including, but not limited to, application requirements, a requirement for a recorded covenant, and procedures for staff review and enforcement. 5. Project Need. The applicant must demonstrate that the project would not be financially feasible without the exemption. The city manager may include additional Ordinance -Page 8 of 12 requirements related to demonstration of project need in in the administrative rules adopted to implement sections 2.950 through 2.952 of this code. 6. Historic Resources. The proposed development does not cause destruction of historic properties (as defined in section 9.0500 of this code), except: a. Where development has proceeded according to historic property moving and demolition procedures as set forth in sections 9.8160, 9.8180 and 9.8185 of this code, or b. The property is granted an exception by the council. 7. No Displacement. The proposed development does not cause the displacement of low-income persons. (3) Additional and On-Going Obligations of Project Approved for Exemption. (a) Following approval of an exemption under section 2.950(5) of this code, the city manager shall monitor the development of the project to ensure that the project complies with the requirements of sections 2.950 through 2.952 of this code, the administrative rules adopted pursuant to this code, and any other conditions of approval of the exemption. (b) If the applicant has elected to proceed under the Commercial Centers criteria in EC 2.951 (2)(d), during the developer's design process and before the final design drawings are completed, the developer shall hold at least one neighborhood engagement opportunity to allow members of that neighborhood to provide comments on the proposal. At least one of the applicant's principals must attend that meeting. In addition, once the final design is completed and before it is submitted for permits, the developer shall allow the neighborhood an opportunity to review and comment on that final design. 2.952 Multiple-Unit Housing -Termination of Approval, Review. (1) Except as provided in subsection (8) of this section, after a resolution approving an application has been filed, if the city manager becomes aware of any of the circumstances listed in subsection (3), 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. (2) The notice required by subsection (1) 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. (3) The city manager shall provide the notice required by subsection (1) in the event of any of the following: (a) Construction of the multiple-unit housing was not completed within the time specified in the resolution, and no extensions as provided in subsection (5) of this section have been granted, or Ordinance -Page 9 of 12 (b) The applicant, developer, or owner of the project has failed to comply with the provisions of ORS 307.600 to 307.637 or the provisions of this code or applicable administrative rules, or (c) The applicant, developer, or owner of the project has failed to comply with any conditions imposed in the resolution approving the application and the city manager has not determined in writing that project design deviations provide the same or greater degree of adherence to the design principles that council approved for the project, or (d) Construction of multiple-unit housing was not completed on or before January 1, 2032,or (e) In the event units within the development are sold individually, a unit owner fails to comply with applicable requirements described in subparagraphs (b) or (c) of this subsection (3). (4) 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. (5) 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 the resolution is adopted. If a determination is made that the exemption should continue as previously granted, the council shall make written findings in support of the continued exemption and shall forward a copy thereof to the property owner and to any lender within 10 days from the date of adoption of the written findings. (6) 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 council's action on an exemption shall not be a land use decision for purposes of administrative review. (7) If construction, addition, or conversion of multiple-unit housing is not completed by January 1, 2032, 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. (8) In any event, no property may be granted more than one of the exemptions authorized by EC 2.945 through 2.952 and no multiple-unit housing granted an exemption by the council may be exempt from ad valorem taxation for more than 10 successive years. The first year of exemption is the assessment year beginning January 1 immediately following the calendar year Ordinance -Page 1 O of 12 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 may not include the land, nor any improvements located thereon that are not a part of the multiple-unit housing but may include commercial use of a portion of the structure and parking constructed as part of the multiple-unit housing construction, addition or conversion, and is in addition to any other exemption provided by law. However, no property may be exempt beyond 100 percent of its real market value. (9) 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 residential with commercial uses of a portion of the structure, 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. (10) Notwithstanding subsections (1) through (7) of this section, if applicant, developer or other owner of the project has failed to comply with the requirements of ORS 307.600 through 307.637, sections 2.950 through 2.952 of this code or the administrative rules adopted thereunder, or a resolution adopted pursuant subsection (5)(d) of section 2.950 of this code, in lieu of subsections (1) through (7) of this section, the city manager may impose penalties as set forth in section 2.1995 of this code. Each day in which a violation is caused or permitted to exist constitutes a separate violation. Failure to pay an administrative penalty authorized by this subsection shall be grounds for terminating the exemption under subsections (1) through (3) of this section. Section 2. Recitals A-C are hereby incorporated into this Ordinance and adopted by the City Council in support of this Ordinance. Section 3. Map 2.951 (2)(d)2. Property Tax Exemption -Housing Incentives for Housing in Commercial Centers, which is composed of an overview map and four map tiles, and is attached hereto as Exhibits A-1 through A-5, shall be numerically incorporated in Chapter 2 of the Eugene Code, 1971. Section 4. Map 2.951 (2)(e)2. Property Tax Exemption -Housing Incentives for Housing in Transit-Oriented Areas, which is composed of an overview map and four map tiles, and is attached hereto as Exhibits B-1 through 8-5, shall be numerically incorporated in Chapter 2 of the Eugene Code, 1971. Ordinance -Page 11 of 12 Section 5. On or before January 1, 2029 , the City Council shall be provided with data related to performance metrics for the tax exemption programs authorized by this Ordinance . Section 6. This Ordinance shall sunset and be repealed on January 1, 2032, unless extended or made permanent by future Council action . Section 7. 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 . Section 8. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held invalid or unconstitutional by a court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions hereof. Passed by the City Council this 15th day of July, 2026 Ordinance -Page 12 of 12 Approved by the Mayor this 1£ day of July, 2026 Mayor Map 2.951(2)(d)2 Property Tax Exemption - Housing Incentives for Housing in Commercial Centers: Overview Map I I 1; J l / ~ ·--~-7 i I . \ I '~-____:_~ ~ ~ •• • \ 1 Beltline '\ ~~y~~ W 11th Ave , l Roosevelt Blvd I • --..., -Tax Lots Eligible for Commercial Centers Exemption •=~I Eugene UGB ~ MapTiles \ ' ' ~. ,. ~ 'h 4 ':II •• J I I ·, I •••• Hl ■I •••• -.. - iL •" ... 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Cal Young Rd _/ ~ E ro ..c 0 Beltline \ \ .__ ...... • ::§.~ 0iF \ \ \ \ \ \ ~ I l I !1 I ,' J r/ l : ( I I-5 -Tax Lots Eligible for Commercial Centers Exemption l -_, Eugene UGB *Tax Lots as of May 2026 Ma p Da te 5/29/2 026 @ Map 2.951(2)( d)2 Property Tax Exemption -ExhibitA-4 Housing Incentives for Housing in Commercial Centers: Map Tile 3 W 18th Ave ■ .II IL •• W 29tl!II I I \ \ I \ \ \ -Tax Lots Eligible for Commercial Centers Exemption E 24th Ave L--• I , / , \ ' '\ (',, / I I ,./ \\ . •· .•. f { l \ Eugene UGB \ ,' I I 1 r''• I I " I I, I I ! ' -✓ . -( -..,._ . ~--· -... I i / ·, I ,,,,,--... -... .,,,. ... , ('' ............ .... I I *Tax Lots as of May 2026 Map Date 5/29/2 026 @ \ Map 2.951(2)(d)2 Property Tax Exemption - Housing Incentives for Housing in Commercial Centers: Map Tile 4 Roosevelt Blvd I_ \ --- w 1st Ave I l -- I .... I I --.-,_ ___ J -Ta x Lots Eligible for Commercial Centers Exemption C: -I Cl) .f: ~ ~ ro :::c L -_, \ t / \\ I \. Eugene UGB *Ta x Lots as of May 2026 -.. -.. .... ■ - W 18th Ave Map Date 5/29/2 026 @ Map 2.951(2)(e)2 Property Tax Exemption - Housing Incentives for Housing in Transit-Oriented Areas: Overview Map iii! :i: -i (!) ltl __ --~ .d1ll~IIYI " i ~I I ia- !!!! ,,, . R ,_ W 11th Ave ' I • l t,;'\, ... 'I... , ___ --, I .I -Tax Lots Eligible for Transit-Oriented Exemption •=: I Eugene UGB c;::;i Map Tiles 4 ---1 ;--------, ,L ___ ,, Exhibit B-1 /.5 5/29/2026 \ fo ' \ ..J I I .. ~-... -~• '1 I I I I I Ta x Lots Eligible for Transit-Oriented Exemption \ 1-_, Eugene UGB *Ta x Lots as of May 2026 Map Date 5/29/2026 @ ll I t-,--1 I I r-·-·' I \ I ......... -f ~ Map 2.951(2)( e)2 Property Tax Exemption -Exhibit B-3 Housing Incentives for Housing in Transit-Oriented Areas: Map Tile 2 -,, ~ I Ir I ! ! I !/ '· i I I-5 Tax Lots Eligible for Transit-Oriented Exemption 1. :_--: Eugene UGB Map Date @ *Tax Lots as of May 2026 S/29/2026 D ~ Exhibit B-4 Tax Lots Eligible for Transit-Or iented Exemption t. :_-; Eugene UGB *Tax Lots as of May 2026 Map Dat e @ 5/29/2 026 1.-J,. '1 ,' L..-'7 I 1..,...jl \ ~ --,,---__ _J Tax Lots Eligible for Trans it-Oriented Exemption i". ·_-: Eugene UGB *Tax Lots as of May 2026 Ma p Dat e @ S/29/2 026 D