OAR 150-307-0800
Vertical Housing Development Zone Program
# (1)
(1) "Residential use" means regular, sustained occupancy of a residential unit in the project by a person or family as the person's or family's primary domicile, but not units and related areas used primarily as:
(a) Hotels, motels, hostels, rooming houses, bed and breakfast operations or other such transient accommodations; or
(b) Nursing homes, hospital-type in-patient facilities or other living arrangements, even of an enduring nature, where the character of the environment is predominately care-oriented rather than solely residential; or
(c) Nonresidential use as defined in ORS 307.841(5).
# (2)
(2) A new district that forms after the approval of a vertical housing development zone (VHDZ), or a district that annexes territory that is included in an existing VHDZ may opt out of participating in a VHDZ. To opt out, the district must provide:
(a) Written notice to the assessor and VHDZ city or county post-marked on or before a due date set by the city or county by rule; and
(b) A copy of a resolution or other appropriate official instrument duly adopted and issued by the governing body of the district affirming its decision to opt out of the VHDZ designation.
# (3)
(3) In the application for exemption under ORS 307.857, proposed projects must be described in terms of entire tax lots. Certified projects may not include partial tax lots.
# (4)
(4) VHDZ boundaries may not overlap. A project may only be located in one VHDZ.
Amendment history
REV 21-2021, amend filed 12/16/2021, effective 01/01/2022
Source: view the official text
In this chapter (40 sections)
- 150-307-0240 · Exception To Taxable Personal Property
- 150-307-0250 · Water Association Qualifications
- 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
- 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
- 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
- 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
- 150-307-0300 · Qualifications for Exemption for Privately Owned…
- 150-307-0320 · Definition of Elderly
- 150-307-0330 · Exemption Claim Procedures
- 150-307-0340 · Defining "Surviving Spouse” of a Veteran
- 150-307-0350 · Veteran’s Exemption for Surviving Spouse
- 150-307-0360 · Physician Certification of Disability for Exemption
- 150-307-0370 · Property to Which Veteran’s Exemption Applies
- 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
- 150-307-0390 · Veterans Property Held in Trust
- 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
- 150-307-0410 · Oregon Active Military Service Member’s Exemption…
- 150-307-0420 · Agricultural Land Devoted to Agricultural Purposes as…
- 150-307-0430 · Exemption of Buildings, Structures and Machinery or…
- 150-307-0440 · War Veterans Filing a Claim for Exemption if Living in a…
- 150-307-0450 · Nonprofit Home for the Elderly
- 150-307-0460 · Real and Personal Property Used for Placing Farm Crops…
- 150-307-0465 · Dairy Definition for Determining Exempt Status of…
- 150-307-0480 · Pollution Control Facilities
- 150-307-0490 · Oregon Food Processor Property Tax Exemption
- 150-307-0500 · Hardship Situations
- 150-307-0510 · Agricultural Workforce Housing and Farm Labor Camp…
- 150-307-0520 · Filing a Claim for Exemption When a Farm Labor Camp or…
- 150-307-0530 · Certification of Nonprofit Corporation Low Income…
- 150-307-0700 · Rural Health Care Facilities
- 150-307-0710 · Definitions
- 150-307-0720 · Filing Requirements
- 150-307-0800 · Vertical Housing Development Zone Program
- 150-307-0900 · Qualified Heavy Equipment and Qualified Heavy Equipment…
- 150-307-0905 · Equipment and Tools Subject to the Heavy Equipment…
- 150-307-0906 · Liability for Unpaid Heavy Equipment Rental Taxes
- 150-307-0910 · Cost of Heavy Equipment Operator's Service Not Subject…
- 150-307-0915 · Heavy Equipment Rental Tax Exemptions
- 150-307-0920 · Long Term Rental Agreements
- 150-307-0930 · Eligibility for Workforce Housing