Salem Community
Low Income Tax Exemption Program

The Salem Community Low Income Tax Exemption Program (SCLITEP) will help create opportunities for affordable housing units to the market and serve our vulnerable populations which desperately need housing at an affordable rate.

The ORS 307.092 allows our agency to offer our tax exemptions to those properties we engage in partnership. Exemptions are calculated by the Marion County Tax Assessor’s Office using a combination of units and percentage of affordability. If you are in Polk County, follow up with Polk County Assessor’s Office.

Who is eligible to apply?

For Profit Developers, Non-Profit Developers (If not claiming an exemption by other means) and any other entity structure interested in building affordable housing or preserving existing affordable housing.

What are the property requirements to be eligible?

Properties, with residential units, must be located within the City of Salem Oregon or Keizer, Oregon and be occupied or ready to occupy during the upcoming tax year by income-eligible households. In some cases, this application may be submitted during the Pre-Development phase of funding. Understanding that projects may need this exemption prior to receipt of funding awards.

Housing units which are unoccupied at the time of application may be included in the total eligible units if the application meets the following conditions:

  1. The units will be available exclusively to eligible, low-income persons.

  2. The units are intended to be occupied in accordance with their timeline of funding or construction schedule.

  3. The application must be filled out giving information to the best of your ability regarding how the applicant plans to provide housing to eligible tenants; and

  4. Vacant land must be held for future development of affordable housing for the low-income and must include a development plan in the application.

Vacant land intended to be developed as low-income housing is also eligible for the exemption provided under this program, but applicants must indicate a plan for use of that property in the application.

How to Apply

Applications are accepted throughout the year, however, to be considered for the current tax year, applications must be received by April 1, of the same year. To apply, follow the steps below:

1. Application forms. Read carefully and complete all sections of the application and uploads which apply to your organization for each building you are requesting an exemption.

2. Affiliated organization. If your organization is not the property owner, but affiliated with the property, provide the documentations regarding the affiliation.

3. Signature and notarization. All applications must be signed and notarized.

  • If signed and notarized digitally, only a digital submission of the application is required.

  • If signed or notarized physically, a notarized hard copy of the application is required in addition to the digital submission. Please mail the original copy to Salem Housing Authority.

4. Supporting documents. Applications must include and upload all required supplemental documents or review will not begin.

5. Email application. Submit a digital copy of the completed application, jblakely@salemhousingor.com.

  • Mailing address. Please submit notarized hard copy to the address below:
    Salem Housing Authority
    Attn: Jessica Blakely
    360 Church Street SE
    Salem, Oregon 97301

7. Upload Application and supporting materials. You may complete the application electronically by clicking the link below.