2014 Elderly Rental Assistance Program
Form 90R and Instructions
When will I get my assistance check?
Elderly Rental Assistance (ERA) is for low-income
people age 58 or older who rent their home. ERA
If you file Form 90R by July 1, 2015, your ERA check
is based on your income, assets, and the amount of
will be mailed to you in November. If your Form
rent, fuel, and utilities you paid. The property you
90R is filed after July 1, your check can’t be issued
rent must be subject to property tax. If the property
until November 2016.
you rent is exempt from property tax you are not
eligible for ERA unless the property o
a “payment in lieu of tax” (PILOT). You must
Filing a fraudulent Form 90R is against the law. You
file a Form 90R to receive ERA.
could be charged with a class C felony. You could
You qualify for ERA if all the following are true:
be fined up to $100,000 and serve a jail sentence.
• You or your spouse/registered domestic partner
You would also be required to pay back twice the
(RDP) were age 58 or older on December 31, 2014;
amount you received plus interest.
• You and your spouse’s/RDP’s household income
was under $10,000; and
Same‑sex married couples. The Oregon Department
• You paid more than 20 percent of your household
of Revenue recognizes same-sex married couples
income for rent, fuel, and utilities (see “Special
legally married in Oregon and other jurisdictions as
instructions” on this page); and
married for Oregon tax purposes. For more infor-
• The total value of you and your spouse’s/RDP’s
mation, visit our website at
household assets is $25,000 or less (if you or your
Single. If you were single on December 31, 2014, list
spouse/RDP are age 65 or older on December
only the rent, fuel, and utilities you actually paid.
31, there is no limit on the value of household
Do not list any amounts paid by anyone else.
• You rented an Oregon residence that was subject
Roommates. Each roommate can file for ERA. The
to property tax or PILOT; and
amount of assistance is based on the rent, fuel, utili-
• You lived in Oregon on December 31; and
ties, household income, and assets of each person.
• You didn’t own your residence on December 31
List the names of all renters and the rent, fuel, and
(if you live in a manufactured home, see page 2).
utilities you alone paid.
Married/RDP—living together. If you were mar-
Household income includes all taxable and nontax-
ried/RDP and living together on December 31, you
able income. See page 2.
must file jointly. The assistance is based on the rent,
Fuel and utilities include the amount you paid in
fuel, utilities, household income, and assets of both
2014 for lights, water, garbage, sewer, and heating.
Do not include food expenses or payments for tele-
Married/RDP—living apart. If you were married/
phone, cable TV, or internet access.
RDP and permanently living apart on December
Household assets include real and personal prop-
31, you may file separately. List only the rent, fuel,
erty described on page 4. See the list on Form 90R.
and utilities you paid. File jointly if you are only
temporarily living apart.
When do I file Form 90R?
Deceased persons. You cannot file a Form 90R for
a deceased person.
July 1, 2015
July 1, 2018
Clergy. Members of the clergy who live in housing
provided by the church may be eligible for assis-
Where do I send Form 90R?
tance. You qualify if you paid rent and the property
was subject to Oregon property tax.
PO Box 14700
Your minister’s rental allowance must be included
Salem OR 97309‑0930
in household income even if it is not taxable.
150-545-002 (Rev. 12-14)