Tax exempt forms

Construction Excise Tax Exemption Certificate Application Form
Exemption Description (check applicable exemption)

1. The Person liable for the tax is exempt from federal income tax; and the construction is for low income residential housing.

The Person who would be liable for the tax is a corporation exempt from federal income taxation pursuant to 42 U.S.C. 501(c)(3), or a limited partnership the sole general partner of which is a corporation exempt from federal income taxation pursuant to 42 U.S.C 501(c)(3), the Construction is used for residential purposes and the property is restricted to being occupied by Persons with incomes less than 50 percent (50%) of the median income for a period of 30 years or longer;

1a Partial Applicability of Exemption (estimate percentage exempt) Percentage Exempt _____
Required Documentation (to be provided to Metro or available to Metro for review)

IRS tax status determination letter evidencing that the Person seeking the building permit is exempt from federal income taxation pursuant to 42 U.S.C. 501(c)(3).

In the case of a limited partnership with a tax-exempt sole general partner corporation, verification from the partnership's attorney of that status. Proof that the construction will be restricted to low income persons, as defined in 1 above, for at least 30 years. Proof can be in the form of loan covenants; rental agreements; grant restrictions; certification from Corporate Officer attesting that exemption is applicable; or other information that may allow the exemption
determination to be made.


2. The Person liable for the tax is exempt from federal income tax; and the construction will provide charitable services to low Income persons.

The Person who would be liable for the tax is exempt from federal income taxation pursuant to 42 U.S.C. 501

(c)(3) and the Construction is dedicated for use for the purpose of providing charitable services to Persons with income less than 50 percent (50%) of the median income.

2a Partial Applicability of Exemption (estimate percentage exempt) Percentage Exempt _____
Required Documentation (to be provided to Metro or available to Metro for review)
IRS tax status determination letter evidencing that the Person seeking the building permit is exempt from federal income taxation pursuant to 42 U.S.C. 501(c)(3)

In the case of a limited partnership with a tax-exempt sole general partner corporation, verification from the partnership's attorney of that status.

Proof that the construction will be used for charitable purposes as defined in 2 above. Proof can be in the form of loan covenants; rental agreements; grant restrictions; certification from Corporate Officer attesting that exemption is applicable; or other information that may allow the exemption determination to be made.

Application for any of the above exemptions provides consent for Metro to audit the applicant’s records to verify the legal status and compliance with the exemption prerequisites.

Jurisdiction Issuing Permit: ______________________________ Permit No. ________________
Address of Construction for which Exemption is Claimed:______________________________
Permit Holder:
______________________________________________________________
Permit Holder Address: ___________________________________________________________
___________________________________________________________
Permit Holder Phone ____________________________________________________________
Permit Holder E-Mail ___________________


source: http://www.oregonmetro.gov/files/planning/cet_exemption_certificate.pd f