Apartment managers. Include only the rent you
Boarders. Generally, 60 percent of your room and
actually paid on the Form 90R rent schedule. Don’t
board payment is considered rent, and 10 percent
include the value of free rent.
is considered fuel and utilities.
Renting from relatives. If you pay rent to a relative
Special living places
for the right to occupy the property, you may qual-
The amount of assistance depends on the kind of
ify for ERA. You must have a signed rental agree-
housing you lived in. Note: If your residence is
ment and the relative you pay rent to must report
exempt from property taxes, you are not eligible
the rental income. Keep a copy of the signed agree-
to file for ERA unless the property owners make a
ment along with your rent receipts for your records.
PILOT. Contact your landlord if you don’t know if
your residence is subject to property tax or PILOT.
Licensed trailers. If you lived in a licensed travel
trailer that’s not on the county property tax rolls,
Partially exempt property. If your residence is par-
and you rented the land, you may file a claim based
tially exempt from property taxes, you are allowed
to file an ERA claim based on the percentage that
on the land rent you paid.
is subject to Oregon property taxes. For example,
You don’t qualify for ERA if you lived in:
if the property you rent is 75 percent exempt from
• Cooperative housing or
property taxes, you may file a claim based on 25
• A nonprofit home for the elderly.
percent of the rent you actually paid.
Manufactured homes. You are allowed to file a claim
Form 90R instructions
based on the rent you actually paid for your manu-
factured home, your land, or both. If you owned
both on December 31, you don’t qualify for ERA.
Name and address section
Low‑income housing. You can file for ERA only on
Clearly print or type your name, address, Social
the rent you actually paid. Note: If your low-income
Security number, and date of birth on Form 90R.
housing is exempt from property taxes, you can’t
file for ERA unless the owners make a PILOT.
—If your address changes
Nursing home residents. If you lived in a nursing
before November 2015, notify us. See page 4
home, you may file for ERA. Nursing home pay-
for numbers to call.
ments include medical care and other expenses,
not just rent. Generally, 20 percent of your total pay-
ment is considered rent, and 3 percent is considered
Date of birth. You or your spouse/RDP must be age
fuel and utilities.
58 or older as of December 31, 2014 to qualify for
ERA. You must enter the date of birth for yourself
If you lived in a nursing home on December 31,
and your spouse/RDP on Form 90R or your claim
while your spouse/RDP rented a separate residence,
may be denied.
each of you can file a separate Form 90R for assis-
tance. You may file for assistance based on your
nursing home rent if it is subject to property tax.
Show only your own household income on Form
Household income includes taxable and nontax-
90R. Your spouse/RDP will file a separate Form 90R.
able income of both spouses/RDPs living in the
If you lived in a nursing home on Decem-
same household. It doesn’t include your spouse’s/
ber 31, and your spouse/RDP lived in a home
RDP’s income if you were permanently living
you owned, you may file for assistance based
apart on December 31. It also doesn’t include
on your nursing home rent. Show only your
income of any other person living with you, except
own household income on Form 90R. Your
spouse/RDP doesn’t qualify for ERA.
Use Form 90R lines 1–19 to figure your household
Retirement/care home or facility. Generally,
income. See pages 4-6 for a household income
60 percent of your total payment is considered rent,
and 10 percent is considered fuel and utilities.
Nonresidents and part‑year residents who lived in
Group homes. Generally, 60 percent of your total
Oregon on December 31, 2014. Include all taxable
payment is considered rent, and 10 percent is consid-
and nontaxable income for the entire year. Include
ered fuel and utilities. Note: If your group home is
exempt from property taxes, you can’t file for ERA.
income from sources inside and outside Oregon.
150-545-002 (Rev. 12-14)