Oregon Administrative Code

813-080-0015 Tax Credit (1) The Mortgage Credit Certificate shall authorize the certificate holder to claim a federal income tax credit in connection with a mortgage loan on a single-family residence which is the certificate holder’s principal residence. The amount of the tax cre…

813-080-0020 Public Notice Requirement The issuer shall issue Mortgage Credit Certificates only after making generally available a notice of the proposed plan of distribution of the certificates at least 90 days before the Mortgage Credit Certificates are made available. The noti…

813-080-0025 Targeted Area Requirements (1) A portion of the total proceeds of any issue shall be reserved for one year after the date on which Mortgage Credit Certificates are first made available to provide Mortgage Credit Certificates in connection with financing of Targeted A…

813-080-0030 Allocation of Mortgage Credit Certificates (1) Under the program, the issuer may issue Mortgage Credit Certificates to eligible borrowers. (2) An applicant wishing to participate in the program may apply through any lender who is not a related person. The Lender shal…

813-080-0035 Mortgage Credit Certificate Lender (1) A lender may be any person, including an issuer of Mortgage Credit Certificates, who provides financing for the acquisition, Qualified Rehabilitation, or Qualified Home Improvement of a single-family residence. This includes, bu…

813-080-0040 Borrower Eligibility (1) A borrower, to be eligible to receive a Mortgage Credit Certificate, shall, on the date of application: (a) Be a resident of Oregon; (b) If acquiring a single-family residence, be a person who has had no present ownership interest in a princi…

813-080-0045 Eligible Single-Family Residence A single-family residence, to be eligible for the program, shall: (1) Be located in Oregon. (2) Consist of only one residential unit. (3) Have no more than 15 percent of the total living area of the residence be of a character subject…

813-080-0050 Lender Reporting and Record Keeping (1) The following are the Internal Revenue Service regulations in effect on the effective date of these rules. (2) Any lender who makes a mortgage that is a certified indebtedness amount with respect to a Mortgage Credit Certificat…

813-080-0055 Revocation (1) The issuer may revoke a Mortgage Credit Certificate when the certificate holder no longer occupies the single-family residence to which the Mortgage Credit Certificate relates as a Principal Residence. Mortgage Credit Certificates shall not transfer wi…

813-080-0060 Penalties for Misstatement (1) If any person makes a material misstatement in any affidavit or certification made in connection with the application for, or the issuance of, a Mortgage Credit Certificate and such misstatement is due to negligence of that person, that…

813-090-0005 Purpose OAR 813-090 provides specific guidance pursuant to ORS 456.515 through 456.720, specifically 456.559(1)(f). These statutes designate Oregon Housing and Community Services (OHCS) as the state agency responsible for administering the federally-subsidized Low-In…

813-090-0010 Definitions Terms used throughout OAR chapter 813, division 090 may be defined in 26 U.S.C. § 42, in Oregon Revised Statute (ORS), or in the OHCS General Definitions (OAR 813-005-0005). Terms used within this division observe those definitions except as defined below…

813-090-0015 Qualified Allocation Plan; Allocation of Credit Authority (1) The 2025 Qualified Allocation Plan (referred to hereafter as QAP) with the requirements and standards therein, dated February 25, 2025, is incorporated into and adopted as part of this division of administ…

813-090-0031 Application Requests and Charges (1) OHCS may periodically solicit applications or select projects from a pool of qualified applications for the allocation of LIHTCs pursuant to OHCS’ program requirements. Applications will be evaluated consistent with IRC Section 42…

813-090-0035 Applications for Low-Income Housing Tax Credits (1) Applicants must submit an application along with any applicable fees to qualify for an allocation of LIHTCs. The application required by OHCS may request, among other information, the following: (a) The amount of LI…

813-090-0036 Procedures for Allocation of Low-Income Housing Tax Credit (the “Carryover Allocation”) (1) Applicants of projects selected for an offer of LIHTC allocation must execute with OHCS a REUA in a form satisfactory to OHCS (see 813-090-0039). The REUA will include, among …

813-090-0039 Reservation and Extended Use Agreement; Low-Income Commitment (1) No LIHTC allocation will be made by OHCS to a proposed project until or unless OHCS and the applicant enter into a REUA. The REUA will specify, among other things, a minimum applicable unit fraction, a…

813-090-0040 Qualified Basis Limited by Application The qualified basis established for the project at the time the LIHTCs are allocated cannot be increased without the applicant submitting another application for an additional LIHTC allocation in accordance with OAR 813-090-0031…

813-090-0055 Amount of Low-Income Housing Tax Credits OHCS’s determination of the amount of LIHTCs for a project cannot exceed the amount necessary for the financial feasibility of the project’s residential rental units that are represented by the applicable fraction at the restr…

813-090-0065 Representations OHCS will rely on representations of the applicant, including all agents and parties of interest, in reviewing applications and evaluating the amount of LIHTCs needed and whether a proposed project qualifies for a LIHTC allocation. In so doing, OHCS d…

813-090-0080 Revocation or Reduction of Housing Credit (1) OHCS, in its sole discretion, reserves the right to refuse to make an offer, revoke an offer for a LIHTC allocation, or terminate a REUA, if OHCS determines that: (a) The proposed project owner will not obtain a construct…

813-090-0085 Procedures for Allocation of Suballocation Allocation Requests. CAP amounts allocated to a OHCS on behalf of which the State Treasurer may issue bonds may be suballocated by the OHCS, at the agency’s discretion, through an assignment of the allocation to another issu…

813-100-0004 Purpose and Objective OAR chapter 813, Division 100 accomplishes the general purpose of the Federal Register notice, Vol. 87, No. 23, February 3, 2022 (87 FR 6364) which authorizes the Oregon Housing and Community Services Department (“OHCS”) to support long-term rec…

813-100-0009 Definitions Terms used throughout OAR Chapter 813, division 100 may be defined in Oregon Revised Statute (ORS) or in the OHCS General Definitions (OAR-813-005-0005). Terms used within this division observe those definitions except as defined below: (1) "Area Median I…

813-100-0014 CDBG-DR Funding Allocation Details - ReOregon Action Plan (1) The State of Oregon received $422,286,000 in funding from the U.S. Department of Housing and Urban Development (HUD) to support long-term recovery and mitigation efforts following the 2020 Wildfires and St…

813-100-0019 ReOregon Grant Requirements (1) HUD requires funds to be used for costs related to unmet needs in the following impacted counties: Clackamas, Douglas, Jackson, Klamath, Lane, Lincoln, Linn and Marion. At least 80% of the total funding must benefit Clackamas, Douglas,…

813-100-0024 ReOregon Action Plan Amendments (1) OHCS will amend the ReOregon Action Plan as often as necessary to best address the long-term recovery needs and goals. As programs and activities develop over time, an amendment may not be triggered if the program or activity is co…

813-100-0029 Homeowner Assistance and Reconstruction Program (HARP) HARP provides grants to eligible homeowners who experienced damage to their homes from the 2020 Wildfires and Straight-line Winds and have remaining recovery needs after accounting for other duplicative benefits …

813-100-0034 Planning, Infrastructure and Economic Revitalization (PIER) PIER provides funding to address the unmet infrastructure, planning and economic revitalization needs in 2020 Wildfire-impacted counties. (1) Funding is available through direct county allocations for local …

813-100-0039 Housing and Recovery Services Program The Housing and Recovery Services Program provides disaster case management and housing navigation through outreach, support, counseling and addressing unmet needs to help households on their path to housing recovery and long-ter…

813-100-0046 Affordable Housing Development Program The Affordable Housing Development program provides a single subrecipient in each impacted county an expanded menu of eligible activities allowing each county to design and administer a program based on the needs, resources, and…

813-100-0051 Intermediate Housing Assistance Program The Intermediate Housing Assistance program provides assistance to eligible residents located in the 2020 Wildfire-impacted counties who lack the necessary resources or support networks to obtain affordable rental housing or ne…

813-100-0056 Down Payment Assistance Program The Down Payment Assistance program provides homeownership assistance for first-time homebuyers to create opportunities for long-term, stable, affordable housing for those with a higher risk of housing instability. (1) Funding is avail…

813-100-0061 Housing Counseling Program The Housing Counseling program provides services from HUD-certified housing counselors for homebuyer education, budgeting/financial planning and pre-purchase and mortgage readiness to help households on their path to housing recovery and lo…

813-100-0066 Legal Services Program The Legal Services program will provide legal assistance for impacted households facing barriers to recovery. (1) Funding will be provided to eligible subrecipients or OHCS-contracted legal services providers to deliver the following types of a…

813-100-0071 Resilience Planning Program The Resilience Planning program will carry out regional and statewide recovery, and resilience and mitigation planning involving areas such as infrastructure, public resilience and preparedness, barriers to affordable housing creation, spu…

813-100-0076 Appeals All references in ReOregon programs to “Appeals” or “appeals” refer to a written request from an applicant or participant in which the applicant/participant asks OHCS to review and change a determination regarding the applicant/participant’s eligibility or aw…

813-110-0005 Purpose OAR chapter 813, division 110 provides specific guidance pursuant to ORS 317.097 under which OHCS certifies affordable housing development projects sponsored by government entities, nonprofit corporations, and certain persons (“sponsoring entities” or “sponso…

813-110-0010 Definitions Terms used throughout OAR chapter 813, division 110 may be defined in Oregon Revised Statute (ORS or statute), or in the Affordable Rental Housing Division Definitions (OAR 813-002-0010), or in the OHCS General Definitions (OAR 813-005-0005). Terms used w…

813-110-0011 Oregon Affordable Housing Tax Credit Manual (1) Additional policies and instructions are outlined in the OAHTC Manual dated April 2026, incorporated into and adopted as part of this division of administrative rules by reference. (2) The manual may be accessed online …

813-110-0013 Loan Requirements To be eligible for the OAHTC program tax credit, the permanent loan shall be: (1) Made to a qualified borrower who; (a) Uses the proceeds to finance construction, development, acquisition, or rehabilitation of housing; and, (b) Provides a written de…

813-110-0015 Application Requirements (1) For the purpose of enabling a lending institution to obtain a reservation of OAHTC under ORS 317.097 for affordable rental housing projects, a sponsoring entity may apply to OHCS for certification of a qualified loan for the allocation of…

813-110-0020 Application Review (1)(a) Applications for a reservation of OAHTC, or for an OAHTC certification of award if conditions are met as required under OAR 813-110-0020, are subject to OHCS review: (b) Any resulting reservation or certification of award may include modific…

813-110-0021 Reservation in Lieu of Certification (1) For a reservation granted under OAR 813-110-0025: (a) The reservation is valid for 240 days and is subject to extension by OHCS at its sole discretion; and (b) Is a confirmed reservation unless the lending institution modifies…

813-110-0022 Set-Aside (1) A portion of the maximum amount of OAHTC program tax credits established in ORS 317.097 is subject to either or both of the following: (a) A set-aside by OHCS for projects that meet OHCS identified goals under the OAHTC program. (b) One or more set-asid…

813-110-0025 Certification of Eligible Projects (1) When OHCS determines that it may issue a certification to a lending institution as authorized by ORS 317.097, the certification will include the following as applicable: (a) The proposed borrower is a qualified borrower; (b) The…

813-110-0026 Reservations, Certifications and Other Commitments Subject to Housing Stability Council Approval Applications for OAHTC program credits follow the approval process set forth in OAR 813-001-0007(1)(b) for review and approval by the Housing Stability Council when combi…

813-110-0027 Certification Request by Lending Institution (1) The sponsoring entity shall submit on behalf of the lending institution a separate request for each certification of a sponsoring entity requested under the OAHTC program. (2) The sponsoring entity shall pay a charge a…

813-110-0029 Supplemental Application Charge A sponsoring entity of a project under the OAHTC program shall pay a supplemental application charge, as established by OHCS from time to time, when the sponsoring entity requests additional resources for a project that has already bee…

813-110-0030 Monitoring and Reporting Requirements A lending institution claiming OAHTC program tax credits under ORS 317.097 is subject to monitoring by OHCS. A lending institution shall submit to the OHCS by May 31 of each year a report satisfactory to OHCS in which the lending…