Fillable Form Or-Ez-Exclm, Oregon Exemption Claim (Page 2 of 3) in pdf

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Oregon Enterprise Zone Exemption Claim

Special Requirements

Check all items that apply, including but not limited to having been addressed in the authorization application or pre-authorization conference

with the local zone manager. Refer to applicable statutes (ORS) for further information and include attachments if necessary.

c First-source hiring agreement is executed for the period of the exemption.

(Note: if contact agency or zone manager report otherwise, then property

in an attached property schedule does not initially qualify, except with waiver from Oregon Business Development Department director. under ORS

285C.215)

c Employment of authorized business firm was moved into enterprise zone from Oregon site(s) outside but within 30 miles of zone boundary

after authorization. If so, fill in the following figures with the first and second exemption claim, based on employees at the site(s):

a. Annual average employment at authorization (see line 3 of this form):

___________ b. Current number of employees (see line 7 of this form): ___________

c. Previous year's annual average employment (see line 8a of this form):

___________ (with second claim).

c Operations of business (or commonly controlled business) have closed or been permanently curtailed and have been transferred into enterprise

zone from an Oregon location more than 30 miles from zone boundary, diminishing employment at that location. If so, explain timing and extent.

Enterprise zone employment is combined with that of (100 percent) commonly owned business/corporation(s). Attach signed statement,

as well as explanation of affected companies, their location in the enterprise zone, and resulting adjustment to line 3 relative to authoriza

tion application.

c Local additional requirements are being satisfied. Addendum for enterprise zone sponsor is attached (as applicable), according to the policy and

standards of an urban enterprise zone sponsor or a written agreement with any sponsor for extended abatement of four or five years in total.

c There is a local waiver of hiring requirements by resolution, for which alternative minimum employment level and local additional conditions

are satisfied, as applicable, and either

The total cost of investment in qualified property does or will equal $25 million or more; or

Productivity has or will rise by at least 10 percent and an amount equal to 25 percent of property tax savings has or will be dedicated to

workforce training fund, subject to monitoring and determinations by the zone sponsor; or

The total cost of investment in qualified property in a rural renewable energy development zone does or will equal $5 million or more; or

The zone sponsor granted a deferral period to the business under ORS 285C.200(3) & 285C.203.

This Exemption Claim and accompanying property schedule are being filed a year late, between January 1 and April 1, for qualified property

placed in service in the year before the previous calendar year. I understand that the first year of the exemption is forfeit, and that all stipula

tions for qualification in this claim form and the schedule must be satisfied as if these documents had been timely filed, and that a claim form

is also needed for the current year.

Additional Instructions

Filer/Taxpayer

Failure to file an exemption claim after any year of exemption by the

This form allows your already authorized business firm to claim the

due date or failure to pay the late filing fee may cause the remainder

three- to five-year exemption on newly invested qualified property that

of the exemption period to be terminated at the assessor's discretion.

your business owns or leases at the specified site in the enterprise zone

Authorization

for the current year. To receive a tax exemption, file your claim with the

county assessor after January 1 and no later than April 1.

Refer to your relevant Form OR-EZ-AUTH, Oregon Enterprise

Zone Authorization Application (150-303-029), and Authorization

For the first year of any such exemption, qualified property must be

Approval form (150 303 082). If your authorization became “inac

listed on a Form OR-EZ-PS, Oregon Enterprise Zone Property Schedule

tive” due to failure either to successfully claim exemption or to

(150-310-076), and included with this claim.

furnish a statement of continuing interest after two full calendar

If this exemption claim relates to any state-appraised industrial property

years, then the initial exemption claim may be accepted only with a

(ORS 306.126), it may be filed with the Oregon Department of Revenue

filing fee equal to the greater of $200 or

⁄

of 1 percent of the real market

within the time required and will be considered timely filed with the

value of qualified property.

county assessor.

Late filing of claim with property schedule: A first-year claim may be

Exemption on Qualified Property

filed after April 1 and on or before June 1. A late filing fee equal to the

The period of exemption is three consecutive (assessment) years in

greater of $200 or

⁄

of 1 percent of the real market value of listed prop-

length, unless the zone sponsor agreed in writing at authorization to

erty will be charged. After June 1 and between the following January

allow extended abatement of four or five consecutive years in total.

1 and April 1, an exemption may be granted only for the remainder of

Property schedule is required to exempt property first placed in service

the authorized period (i.e., less the first year); see last check box above.

from January 1 to December 31 of the immediately prior year. Property

Late filing of claim without property schedule: For subsequent years,

is placed in service once it is in use or occupancy, or is physically ready

the claim may be filed with the county assessor after April 1 and on or

as such, for specifically intended commercial purposes.

before August 31. A late filing fee equal to the greater of $200 or the

Two or three different exemptions subject to same authorization may

following factor multiplied by the real market value of exempt property,

begin over not more than three successive years.

respective to the corresponding filing date, will be charged:

Factor:

On or before:

Employment in the enterprise zone

0.0002

.................

May 1

Except for headquarters/centralized facility for statewide or wider

0.0004

.................

May 31

regional operations, employment is counted throughout the enterprise

0.0006

.................

June 30

zone. Do not use FTE (full-time equivalent).

0.0008

.................

July 30

If the initial property schedule is attached (line 5a and line 5b are “yes”),

0.0010

.................

August 29

0.0012

.................

August 31

then line 7 must be higher than line 3 by the greater of at least 10 percent

150-310-075 Form OR-EZ-EXCLM (Rev. 02-17)

Form Or-Ez-Exclm, Oregon Exemption Claim Page 2

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