OAR 813-110-0005: Purpose

Edition: Current OARD snapshotEffective: 2026-04-05Last verified: 2026-09-07

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 “sponsors”) so as to enable a lending institution to claim Oregon affordable housing tax credits (“OAHTC” or “tax credits”) against Oregon taxes with respect to permanent loans for the construction, acquisition, rehabilitation, or refinancing of such projects. The purpose of the tax credits is to encourage the creation or preservation of safe, sanitary, and affordable housing for lower-income Oregonians.

Official history and status

Statutory/Other Authority: ORS 317.097, ORS 456.555 & ORS 317.991

Statutes/Other Implemented: ORS 317.097 & ORS 317.991

History: OHCS 8-2026, amend filed 04/03/2026, effective 04/05/2026 OHCS 45-2025, temporary amend filed 10/09/2025, effective 10/09/2025 through 04/06/2026 OHCS 27-2024, amend filed 08/27/2024, effective 09/02/2024 OHCS 20-2024, temporary amend filed 05/31/2024, effective 05/31/2024 through 11/26/2024 OHCS 21-2022, amend filed 08/30/2022, effective 09/09/2022 OHCS 36-2014, f. & cert. ef. 12-2-14 OHCS 29-2014(Temp), f. & cert. ef. 6-5-14 thru 12-2-14 OHCS 22-2013, f. & cert. ef. 12-18-13 OHCS 9-2013(Temp), f. & cert. ef. 6-21-13 thru 12-18-13 OHCS 5-2008, f. & cert. ef. 4-11-08 OHCS 14-2007(Temp), f. & cert. ef. 10-16-07 thru 4-12-08 OHCS 7-2006, f. & cert. ef. 5-17-06 HSG 2-1995, f. & cert. ef. 9-25-95 HSG 7-1994, f. & cert. ef. 9-9-94 HSG 2-1994(Temp), f. & cert. ef. 3-25-94 HSG 3-1992, f. & cert. ef. 2-4-92 HSG 6-1991(Temp), f. & cert. ef. 11-5-91 HSG 2-1991(Temp), f. & cert. ef. 8-7-91 HSG 9-1990, f. & cert. ef. 5-11-90 HSG 3-1990(Temp), f. & cert. ef. 3-1-90 HSG 1-1990(Temp), f. & cert. ef. 1-5-90

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Cited by

Official source: https://secure.sos.state.or.us/oard/