Chapter 3.70
MULTIPLE-UNIT PROPERTY TAX EXEMPTION PROGRAM

Sections:

3.70.010    Generally.

3.70.020    Eligible property.

3.70.030    Pre-application conference.

3.70.040    Exemption application procedure.

3.70.050    Public benefits.

3.70.060    Change of use.

3.70.070    Review of the application.

3.70.080    Termination.

3.70.090    Extension.

3.70.010 Generally.

(1) The provisions of ORS 307.600 to 307.637 are hereby adopted to stimulate the construction of, addition of, or conversion to multiple-unit housing in the designated core areas of the city, in transit-oriented areas and within city boundaries that is or becomes subject to low-income housing assistance; and it is found that multiple-unit housing meeting the qualifications of ORS 307.606(4) would not otherwise be built in the designated areas without the benefits provided by ORS 307.600 to 307.637.

(2) The tax exemption may be approved for up to 10 consecutive years beginning July 1st of the tax year after completion of construction.

(3) The term “applicant,” as used in this chapter, means the person seeking the property tax exemption provided by this chapter.

(4) At any time, the city council may, by motion or upon request by the Coos County board of commissioners, set a limit on the maximum amount of foregone tax revenue provided as a benefit of the exemption under this chapter. [Ord. 575 § 1 (Exh. A), 2024].

3.70.020 Eligible property.

To be eligible for the property tax exemption provided by this chapter, the multiple-unit housing must be newly constructed structures, stories or other additions to existing structure(s) converted in whole or in part from another use to housing units that meet the following criteria:

(1) Include four or more residential dwellings that are defined as quadplex and multi-unit dwellings within CBMC 17.150.020.

(2) The units will not be used as transient accommodations rented for less than 30 consecutive days (including hotels and motels).

(3) Include three or more elements benefitting the public as described in this chapter and guidance approved by the council.

(4) Be housing which is completed on or before the date specified in ORS 307.637.

(5) Be located within a quarter mile of a fixed route public transit service, in designated core areas within the city boundaries, or be property constructed or reconstructed to become subject to low-income housing assistance. [Ord. 575 § 1 (Exh. A), 2024].

3.70.030 Pre-application conference.

(1) The applicant shall request that the city of Coos Bay schedule a pre-application conference no later than November 1st of the calendar year immediately prior to the first assessment year for which the exemption is requested. Each applicant shall submit in writing, on forms furnished by the city, the following information:

(a) The applicant’s name, address, and telephone number.

(b) A preliminary sketch, drawn to approximate scale of one inch equals 20 feet, which shows the site plan and major features of the proposed development.

(c) A written statement which generally describes the location of the proposed development; the number, size, and type of dwelling units; dimensions of structures; public and private access; parking and circulation plans; landscaping; uses; and a description of the public benefit(s) the applicant proposes to include in the project.

(2) Prior to the pre-application conference, city staff shall review the information supplied by the applicant and contact, for purposes of facilitating the application process, advisory bodies, departments, or agencies which may be affected by or have an interest in the proposed development.

(3) The applicant shall meet with city staff in the pre-application conference and discuss the applicant’s proposed development. After this conference, the city of Coos Bay shall provide the applicant with a written summary of the meeting, including recommendations to inform and assist the applicant in preparation of the exemption application. [Ord. 575 § 1 (Exh. A), 2024].

3.70.040 Exemption application procedure.

(1) The applicant shall apply to the city of Coos Bay no later than January 1st of the year for which the exemption is requested. The applicant shall submit an application for exemption in writing on forms furnished by the city of Coos Bay which must show:

(a) The applicant’s name, address, and telephone number.

(b) A legal description of the property and the assessor’s property account number for the site, and indication of site control.

(c) A detailed description of the project, including the number, size, and type of dwelling units; dimensions of structures, parcel size, proposed lot coverage of buildings, and amount of open space; type of construction; public and private access; parking and circulation plans; landscaping; uses; a description of the public benefits which the applicant proposes to include in the project; proposed rental rates or sale prices; and economic feasibility studies or market analysis when appropriate.

(d) A description of the existing use of the property, including a justification for the elimination of existing sound or rehabilitable housing.

(e) A site plan and supporting materials, drawn to a minimum scale of one inch equals 20 feet, which shows in detail the development plan of the entire project, showing streets, driveways, sidewalks, pedestrian ways, off-street parking, loading areas, location and dimension of structures, use of land and structures, major landscaping features, and design of structures.

(f) A description and the monetary value of any other public assistance, including, but not limited to, grants, loans, loan guarantees, rent subsidies, fee waivers, or other tax incentives, which the property is receiving or which the applicant plans to seek.

(2) At the time an application is submitted, the applicant shall pay an application fee as prescribed by resolution of the council. [Ord. 575 § 1 (Exh. A), 2024].

3.70.050 Public benefits.

(1) In order to qualify for the exemption provided by this chapter, the applicant must propose and agree to include in the proposed project three or more design elements benefitting the general public which may consist of, but not be limited to:

(a) Units at sales prices or rental rates which are accessible to a broad income range of the general public.

(b) Projects that provide units that are or become subject to a low-income housing assistance contract with an agency or subdivision of the state of Oregon or the United States.

(c) Meets or exceeds 150 percent of the minimum density requirements for the zone.

(d) Recreation facilities.

(e) Open spaces.

(f) Common meeting rooms.

(g) Childcare facilities.

(h) Facilities supportive of the arts.

(i) Facilities for people with disabilities.

(j) Provision of pedestrian-oriented design features.

(k) Special architectural features.

(l) Development or redevelopment of underutilized or blighted property.

(m) Extra costs associated with infill or redevelopment projects, such as land assembly, environmental cleanup, demolition, and infrastructure replacement or expansion including but not limited to the extension of street and utility improvements along the property’s street frontage.

(n) Service or commercial uses which are permitted and needed at the project site but not available for economic reasons.

(o) Development in structures that may include ground level commercial space.

(p) Development on sites with existing single-story commercial structures.

(q) Development on existing surface parking lots.

(r) Development constructed to be more resilient to hazards than the minimum standards required by law.

(s) Compliance with Leadership in Energy and Environmental Design (LEED) certification requirements.

(t) Inclusion of additional tenant amenities.

(u) Provision of amenities and/or programs supportive of the use of mass transit.

(v) Provision of a parking lot for public use with one or more EV charging stations.

(w) Provision of parking spaces within the footprint of the structure.

(2) Public benefits provided by this section are not necessarily required to be available to the public at large if the council finds the design elements proposed by the applicant provide sufficient public benefit. For projects proposing affordable housing under this chapter, the council may weigh the factor as providing three public benefits depending on the extent of affordable housing options being proposed.

(3) More information about each public benefit can be found in the standards and guidelines adopted by council resolution. [Ord. 575 § 1 (Exh. A), 2024].

3.70.060 Change of use.

Notwithstanding the zone of the property on which the proposed project is to be located, no change of occupancy permit or building permit for change of use of dwelling units constructed under the provisions of this chapter will be issued unless specifically authorized by the council. Such a change may be authorized by the council on the basis of the owner’s justification of need to remove the housing resource. No such change of use will be considered within the approved 10-year exemption period. [Ord. 575 § 1 (Exh. A), 2024].

3.70.070 Review of the application.

(1) The council may approve the application if it finds, in accordance with standards and guidelines adopted by resolution of the council, that:

(a) The property is eligible as provided in CBMC 3.70.020; and

(b) The public benefit the property will receive pursuant to this program will be reasonable when considered in combination with other public benefits it is receiving or for which the owner plans to apply.

(2) The council shall review the application within 120 days of filing and approve, deny, or approve subject to reasonable conditions, the application. Final action by the council shall be by resolution that shall contain the owner’s name and address, a description of subject multiple-unit housing, either the legal description of the property or the assessor’s property account number, and the specific conditions upon which the approval of the application is based. An application not acted upon within 120 days following the date of application shall be deemed approved.

(3) If the application is denied, a notice of denial shall be sent to the applicant within 10 days following the denial. The notice shall state the reasons for denial.

(4) If the application is approved, on or before April 1st, following approval, the city of Coos Bay shall file with the county assessor and send to the applicant at the applicant’s last known address a copy of the resolution approving the application. In addition, for each application which is approved, the city of Coos Bay shall file with the county assessor, on or before April 1st, following approval, a document listing the same information otherwise required to be in a resolution approving an application under this chapter. [Ord. 575 § 1 (Exh. A), 2024].

3.70.080 Termination.

(1) If, after an application has been approved, the city of Coos Bay finds that construction of multiple-unit housing was not completed on or before the deadline for actions required for exemptions specified in ORS 307.637, or that any provision of this chapter is not being complied with, or any agreement made by the owner or requirement made by the council is not being or has not been complied with, the city of Coos Bay shall send a notice of termination of the exemption to the owner’s last known address.

(2) The notice of termination shall state the reasons for the proposed termination, and shall require the owner to appear before the council at a specific time, not less than 30 days after mailing the notice, to show cause, if any, why the exemption should not be terminated.

(3) If the owner fails to appear and show cause why the exemption should not be terminated, the city of Coos Bay shall further notify every known lender 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 assurance that is adequate, as determined by the city of Coos Bay, to assure the city that the noncompliance will be remedied.

(4) If the owner fails to appear and 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 stating its findings and terminating the exemption. A copy of the resolution shall be filed with the county assessor and a copy sent to the owner at the owner’s last known address, and to any lender at the lender’s last known address, within 10 days after its adoption. [Ord. 575 § 1 (Exh. A), 2024].

3.70.090 Extension.

Notwithstanding CBMC 3.70.080, if the council finds that construction of, or addition of, or conversion to the multiple-unit housing was not completed by the deadline for actions required for exemptions specified in ORS 307.637, due to circumstances beyond the control of the owner, and that the owner has been acting and could reasonably be expected to act in good faith and with due diligence, the council may extend the deadline for completion of construction for a period not to exceed 12 consecutive months. [Ord. 575 § 1 (Exh. A), 2024].