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Oregon Housing and Community Services

MIRL Stakeholder Responsibilities

Explore the key responsibilities and tasks of each stakeholder in the Moderate-Income Revolving Loan (MIRL) Program including:

These checklists summarize the tasks and responsibilities MIRL stakeholders must fulfill while participating in the MIRL program and facilitating MIRL projects. These checklists are not comprehensive. Please refer to the MIRL program manual and other guidance to understand the details associated with each item listed below. To the extent anything in this checklist conflicts with applicable statutes, rules, or the MIRL program manual, those other sources take precedence.

Note: There may be additional requirements determined by the implementation of the local MIRL program.

Responsibilities and tasks for sponsoring jurisdictions

Overall responsibilities: 
  • Implement MIRL program
  • Administer MIRL program
  • Ensure that project(s) complies with MIRL program requirements
Tasks:
  • Determine the need for, and aims of, the MIRL program for your community 
  • 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 
  • Establish how the sponsoring jurisdiction will administer the local MIRL program including but not limited to: 
    • 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) 
    • “Initiate Master Agreement" through OHCS website 
    • Enter into master agreement with OHCS 
    • If the sponsoring jurisdiction is a city, the county enters into an intergovernmental 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
    • Collect and prepare the program loan request
    • Submit the “Intent to Apply"  
  • Collaborate with OHCS through the program loan request review 
    • Collaborate with county tax officer to determine program fee and prepare for potential project approval
    • Submit all documentation to the Procorem WorkCenter provided
    • Facilitate requests by OHCS through program loan request review
  • Communicate with project applicant on OHCS determination
    • Confirm project applicant's continued interest in MIRL program, if applicable
  • Enter into loan agreement with OHCS 
  • Draft and execute grant agreement with project applicant 
    • Attach applicable OHCS-provided rider to grant agreement
    • Provide copy of executed grant agreement to OHCS and county tax officer
    • Within three (3) days after execution, record grant agreement (including rider) in real property records for the county and provide evidence of recording to OHCS
  • Draft and execute project-specific ordinance  
    • 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 
  • Disburse MIRL grant amount to project applicant and amount to cover administrative costs to county tax officer 
  • Process and notify OHCS of any project changes or updates 
  • Collect annual project applicant/developer reports 
  • Prepare and provide OHCS with annual sponsoring jurisdiction reports 
  • Notify county tax officer of project construction/conversion completion to initiate tax exemption and program fee payment process 
  • Notify OHCS and county tax officer of project construction/conversion completion and occupancy 
  • By July 15 of each property tax year during the term of the program fee, certify to county tax officer the program fee amount that became due on or after July 16 of the previous property tax year with respect to eligible housing projects located in the sponsoring jurisdiction 
  • Manage program and project compliance and address noncompliance 
  • Collaborate with county tax officer in collections processes in the event of delinquency or default 

Responsibilities and tasks for county tax officer

Overall responsibilities:

  • Determine program fee  
  • 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 master agreement with OHCS (county representative signs on behalf of county tax officer). If the county is not the sponsoring jurisdiction, sign intergovernmental agreement with OHCS. 
  • 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: 
    • 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. 
  • Place 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 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

Overall responsibilities: 
  • Propose and develop MIRL funded project
  • Pay program fee, if applicable
Tasks:
  • Assess preliminary project eligibility for MIRL program 
  • 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: 
    • Confirm continued interest in MIRL funding
    • Assist sponsoring jurisdiction in assembling program loan request materials
  • Provide updates and additional materials as requested during OHCS program loan request evaluation
  • Confirm continued interest in MIRL funding upon approval or partial funding approval
  • Enter into grant agreement with sponsoring jurisdiction  
  • Receive grant 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 
  • If applicable, pay program fee through property tax collection process until MIRL program loan has been completely repaid 
  • Maintain project compliance as outlined in compliance narrative and as required by grant agreement