MIRL Stakeholder Responsibilities

• Implement MIRL program
• Administer MIRL program
• Ensure that project(s) complies with MIRL program requirements

• Determine the need for, and aims of, the local MIRL program in your jurisdiction
• Coordinate with county tax officer (assessor, tax collector, and/or treasurer) to ensure they are prepared to perform MIRL program responsibilities for the sponsoring jurisdiction.
• Document consultation with other municipalities within your jurisdiction about their intention to implement a local MIRL program
• Establish how you will administer the local MIRL program including but not limited to:
• Additional requirements and specifications of the local MIRL program
• Application process and application additions
• Monitoring
• Compliance
• Establish MIRL program
• Draft a Compliance Plan
• Draft, execute, and provide OHCS with an Originating Ordinance/Resolution (including Compliance Plan)
• Submit an “ Initiate Master Agreement” request
• Enter into Intergovernmental Master Agreement with OHCS
• If the Sponsoring Jurisdiction is a city, the county enters into an Intergovernmental County Master Agreement with OHCS
• Open local MIRL program
• Process MIRL project applications within 90 days of submission
• Provide notice of determination to project applicants (provisionally approved, approved on different terms, or rejected)
• Collaborate with project applicants through application process
• If applicable, determine the Alternative Funding Source(s)
• Collect and prepare the Intergovernmental Agency Loan Request
• Submit the “Intent to Apply”
• Collaborate with OHCS through the Intergovernmental Agency Loan Request review process
• Collaborate with county tax officer to determine future property taxes for the eligible housing project to determine the project funding amount.
• Submit all documentation to the Procorem WorkCenter provided.
• Facilitate requests by OHCS through Intergovernmental Agency Loan Request review.
• Communicate OHCS’ determination with project applicant
• Confirm Project applicant’s continued interest in MIRL project funding
• Enter into Intergovernmental Agency Loan Agreement with OHCS
• Draft and execute Project Funding Agreement with project applicant
• Attach applicable OHCS-provided rider to project funding agreement
• Provide copy of executed Intergovernmental Agency Loan Agreement to OHCS and county tax officer
• Within three (3) days after execution, record Project Funding Agreement (including rider) in real property records for the county and provide evidence of recording to OHCS
• Draft and execute Project-Specific Ordinance or Resolution. Provide copy to OHCS and county tax officer.
• Provide OHCS with ACH and W-9.
• Submit draw request to OHCS through Procorem to initiate fund disbursement.
• Notify county tax officer of project funding.
• Provide any other necessary documents to the county tax officer.
• Request tax exemption and county tax officer report, if applicable.
• Disburse MIRL project funding amount to project applicant and if included in intergovernmental agency loan, distribute the administrative fee (1% to county tax officer and hold 5% for jurisdiction)
• Process and notify OHCS of any project changes or updates
• Collect annual developer reports
• Prepare and submit annual sponsoring jurisdiction reports to OHCS
• Notify county tax officer of project construction/conversion completion to initiate tax exemption and program fee payment process, if applicable.
• Notify OHCS and county tax officer of project construction/conversion completion and occupancy.
• Under the tax exemption repayment option:
• The program fee collection will begin within the first property tax year in which the completed eligible housing project is reflected in the property tax assessment roll.
• Under the alternative funding source repayment option:
• The repayment of the intergovernmental agency loan will commence typically within one year after the eligible housing project completion date, unless otherwise agreed upon by the sponsoring jurisdiction and OHCS in the Intergovernmental Agency Loan Agreement.
• Manage program and project compliance and address noncompliance.
• Collaborate with county tax officer in collections processes in the event of delinquency or default and ensure repayment of intergovernmental agency loan.

Overall responsibilities:

• Assist in determining the Increment Tax Differential and thus program fee if applicable.
• Record MIRL eligible housing projects in local property records and provide required notices to OHCS and the SJ.
• Under the tax exemption repayment option:
• Process tax exemption and collect annual program fee.
  
• Distribute appropriate amounts of program fee to fire district (if applicable) and OHCS.
  

Tasks:

• Collaborate with the sponsoring jurisdiction intending to implement the MIRL program.
• Set up or modify processes that will enable county tax officer to execute MIRL program tasks.
• If the county is the sponsoring jurisdiction, sign Intergovernmental County Master Agreement with OHCS (county representative signs on behalf of county tax officer).

• Upon request from sponsoring jurisdiction, calculate the appropriate property tax amounts as provided in SB 1537, section 27 (as amended by SB 48 (2025)) for a project application.

• Once sponsoring jurisdiction provides copy of grant agreement and project-specific ordinance/resolution:
• Under the tax exemption repayment option: Exempt the eligible housing project property from ad valorem property taxation in accordance with SB 1537 and SB 48.
  
• Assess and tax the nonexempt property as other similar property is assessed and taxed.
• Submit report to sponsoring jurisdiction and to OHCS through Procorem setting forth county tax officer's estimate of the real market value of the eligible housing project property and the property taxes that would have been collected on the eligible housing project property if it were not exempt.
• Receive and document notices from the sponsoring jurisdiction regarding the status of MIRL projects.
  
• Under the tax exemption repayment:
• Program fee amount on the assessment and tax rolls of the county and include it in tax statement of each tax account that includes exempt eligible housing project property. 
• Collect annual property taxes (on nonexempt property) and program fees (on eligible housing project property). Distribute out of program fee the appropriate amount, if any, due to fire district. 
• Transfer net program fee to OHCS in repayment of MIRL agency loan. 
• Inform sponsoring jurisdiction and OHCS if payment of property taxes (on nonexempt property) or program fee (on eligible housing project property) is delinquent.
• In event of developer or fee payer default (for any reason, including but not limited to delinquent payment of property taxes or program fees), assist in collections process as necessary. 
• Disqualify eligible housing project property from tax exemption in accordance with SB 1537 and SB 48.
  

Responsibilities and tasks for project applicant/developer

• Propose and develop MIRL funded project
  
• Pay program fee or other determined repayment, if applicable
• Meet the expectations and requirements set forth in the Project Funding Agreement

• Confirm project eligibility for MIRL funding.
• Connect with sponsoring jurisdiction and begin project application process
• Prepare all project application materials
• Submit project application
• Provide any additional materials requested by sponsoring jurisdiction
• Upon sponsoring jurisdiction's provisional approval of application:
• Affirm continued interest in MIRL project funding.
• Assist sponsoring jurisdiction in assembling Intergovernmental Agency Loan Request materials.
  
• Provide updates and additional materials as requested during OHCS program Intergovernmental Agency Loan Request review period.
• Affirm continued interest in MIRL funding upon full or partial funding approval.

• Enter into a Project Funding Agreement with sponsoring jurisdiction.

• Receive project funding through a grant or a loan and apply funds to eligible costs as detailed in approved application.

• Develop the project.

• Notify sponsoring jurisdiction of all significant project updates and changes.

• Notify sponsoring jurisdiction of project construction/conversion completion.

• Provide annual reporting to sponsoring jurisdiction.

• Whichever option applies, pay the program fee through property tax collection process until MIRL Intergovernmental Agency Loan is completely repaid OR repay the loan issued by the sponsoring jurisdiction.

• Maintain project compliance as outlined in compliance narrative and as required by Project Funding Agreement.