Form 150-303-029 - Oregon Enterprise Zone Authorization Application Page 3
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4OREGON ENTERPRISE ZONE AUTHORIZATION APPLICATION INSTRUCTIONS
For More Information
• Central facilities for management, marketing, design, etc., are eligible
if serving statewide or wider operations of a company. (Investment
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needs to conform to authorized description.)
• More than 70 percent of the enterprise zones have elected to make
Applicant
hotels, motels, and destination resorts eligible. The choice may differ
among a zone’s sponsoring jurisdictions.
This application form serves to authorize your business firm to receive
a standard three-year exemption on qualified property that you will
Employment in the Enterprise Zone
own or lease at the specified site in the enterprise zone. The local zone
manager and the county assessor’s office authorize your firm (not the
To be authorized, the eligible business firm must commit to satisfy
proposed investment) using an Enterprise Zone Authorization Approval
job-creation requirements:
form (150-303-082).
• The number of jobs in the zone must rise and be maintained during
the exemption at a minimum of 110 percent of the average level from
Mandatory Timing in Being Authorized:
the time of the authorization application.
• Complete and submit this form to the local zone manager before begin-
• Failure to reach this level precludes the exemption.
ning physical project work (construction, installations, etc.) or hiring
• Failure to maintain this level represents “substantial curtailment,”
new employees. Work may then proceed even before approval.
as would a big drop in total employment.
• Your firm must enter into a first-source hiring agreement before
• See “Proposed Investment in Qualified Property” for exceptions—
hiring new employees. The local zone manager will direct you to
work that might normally precede application.
• No exemption is allowed on property for which work began prior to
the contact agency.
the effective date of the zone’s designation or amendment to include
• Your firm and the zone sponsor are solely responsible for compliance/
the site, or for any property already assessed by that date.
verification of local additional requirements.
• Also see “Special Issues Worksheet” on the last page.
• After submitting this application but before being authorized, you
and the zone manager will hold a pre-authorization conference, at
which the assessor’s office might participate, to formally address
Employment Outside the Enterprise Zone
special issues or contingencies for qualification.
• If seeking an extended abatement of four or five years in total, a
The business firm is disqualified if:
written agreement with the zone sponsor must be executed when
• The transfer of operations into the enterprise zone results in Oregon
your firm is approved for authorization.
job losses more than 30 miles from the zone boundary.
• The movement of employees into the zone from within 30 miles of
First Year Claiming Exemption from Property Taxes:
its boundary results in less than a 10 percent increase of the overall
employment level in the zone and outside the zone.
• The first year of exemption is the year following the year in which
the qualified property is “placed in service.” This means when the
property is first used or occupied, or is ready for use or occupancy,
Proposed Investment in Qualified Property
for intended commercial purposes.
• To claim the exemption, you must file with the county assessor after
To assist eligible business firms in understanding the property tax
January 1, but on or before April 1, of that first year. Attach a schedule
benefit they may receive for investing in an enterprise zone, the
of the property to be exempted.
authorization application asks for the best available information on
• Submit the exemption claim (without property schedule) after each
the cost, extent, and timing of planned investments. It is critical for
year of exemption, in order to confirm ongoing compliance.
communication between the firm, the local zone manager, and the
county assessor.
Keeping Authorization Active:
Pre-application Activity at Site:
• This application needs to be renewed after two full years between
January 1 and April 1, if your firm is not ready to claim an exemption.
In general, physical investment including site preparation must begin
Submit a letter with the zone manager and assessor stating your
after this application is submitted. Exceptions include, but are not
continuing interest and intent.
limited to, the following:
• Failure to submit such a statement every two years (while the zone
• A project started and abandoned at least six months earlier.
exists) classifies your authorization as “inactive.” A fee is then re-
• Demolition, hazard removal, or environmental cleanup.
quired in order to claim the exemption.
• Property acquired from another authorized business firm.
• Purchase or lease from a third party of a newly constructed or newly
Business Eligibility
improved building. In this case, work may already be underway or
completed, but approval of this application must include a copy of the
A key function of authorization is to ascertain and assure a business
sale/lease agreement and must happen before any use or occupancy
firm’s eligibility for exemption.
of the building.
• The program is primarily limited to for-profit organizations that
Work-in-progress: Qualified non-utility property, on-site as of January
provide goods or services to other business operations.
1, may be exempt for up to two years before being placed in service.
• Ineligible operations include: tourism, retail food service, enter-
File the regular Application for Construction-in-Process Enterprise Zone
tainment, childcare, financial services, property management, hous-
Exemption form (150-310-021) with the county assessor on or before
ing or construction, retail sales or goods or services, health care, or
April 1, if work is still underway on January 1.
professional services.
• An eligible call center may receive customer requests and orders by
Property Criteria:
various means, but at least 90 percent must originate from areas that
would entail a long-distance charge if performed by telephone.
• For a significant building or structure to be exempt, the authoriza-
• E-commerce investments receive special treatment in certain enter-
tion must include some description of it. Also, if no machinery and
prise zones and in the city of North Plains.
equipment is indicated, then no such property qualifies.
150-303-029 (Rev. 10-10)
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