Oregon Agriculture Workforce Housing Tax Credit (AWHTC)

The Agriculture Workforce Housing Tax Credit (AWHTC) program is part of an ongoing effort to address the shortage of available housing for the agriculture workforce in Oregon. The program is designed to offset the costs associated with construction, installation, acquisition, or rehabilitation of housing for agricultural workers.

The Agriculture Workforce Housing Tax Credit (AWHTC) Program is designed to give a state income tax credit to developers who incur costs to construct, install, acquire, or rehabilitate agriculture workforce housing. The tax credit may be taken on 50% of the eligible costs actually paid or incurred to complete a farmworker housing project. The total amount of available credits for each biennium is $16.75 million. There is a set-aside for on-farm projects of $1.67 million per year. 100% of the credit may be transferred to a contributor of the project.

• A taxpayer who is the owner or operator of agriculture workforce housing is allowed a credit against the taxes otherwise due under ORS chapter 316, if the taxpayer is a resident individual, or against the taxes otherwise due under ORS chapter 317, if the taxpayer is a corporation.

• Pay or incur costs for the construction, rehabilitation, or installation of agriculture workforce housing

• Are registered to do business in the State of Oregon

• Maintain all Program compliance criteria and restrictions listed in statute, administrative rule, and herein for each of the 10 years the project is placed in service.

• Agriculture workforce housing means housing: (a) Limited to occupancy by agricultural workers, including agricultural workers who are retired or disabled, and their immediate families; and (b) No dwelling unit of which is occupied by a relative of the owner or operator of the agriculture workforce housing, except in the case of a manufactured dwelling in a manufactured dwelling park nonprofit cooperative as defined in ORS 62.803.

• On-Farm Project is a housing project that is physically located on land that is zoned for farm use.

• To qualify as an Agricultural Worker; tenants may work part of the year as an agricultural worker and have other non-agricultural-related work other parts of the year. One family member in the housing unit must be an agricultural worker either seasonally or year-round. Any other family members are not required to be agricultural workers.

• Owners or operators of the applying entity (individual farm owners, corporate shareholders, and partners) and their Relatives are specifically excluded from the definition of Agricultural Worker for the purposes of the AWHTC Program. The On-Farm housing cannot be rented to non-agricultural workers, even during off- season times.

• Comply with all occupational safety or health laws, rules, regulations and standards

• If registration is required, be registered as a farmworker camp with the Department of Consumer and Business Services under ORS 658.750

• Upon occupancy and if an indorsement is required, be operated by a person who holds a valid indorsement as a farmworker camp operator under ORS 658.730

• Continue to be operated as agriculture workforce housing for a period of at least 10 years after the completion of the agriculture workforce housing project, unless a waiver has been granted under subsection (4) of this section.

• Each applicant certifies the above information to be true and accurate, and that the housing units for which the tax credit applies will only be occupied by agricultural workers and their immediate families for at least ten (10) years, unless OHCS grants a waiver of this requirement after at least five (5) years of compliance.

The total amount of the credit shall be equal to 50 percent of the eligible costs actually paid or incurred by the taxpayer to complete an agriculture workforce housing project, to the extent the eligible costs actually paid or incurred by the taxpayer do not exceed the estimate of eligible costs approved by the Housing and Community Services Department under ORS 315.167.

Total credits requested cannot exceed 50% of total eligible project costs.

A taxpayer may elect to claim awarded credits over no fewer than five (5) years and no more than ten (10) years, claiming no more than twenty percent (20%) of the Project tax credit award in any given year. The project for which the credits are issued must provide housing to the agriculture workforce for at least ten (10) years after project completion.

The Oregon State Legislature has given OHCS authority to allocate a biennial amount of tax credits totaling $16.75 million per ORS 315.171. OHCS will reserve up to $1.67 million for the On-Farm Set-Aside with this Application Notice.

The Housing and Community Services Department may approve an application under ORS 315.167 only if the potential credits of the project would not cause the total potential credits claimed under ORS 315.164 (1) for all approved applications to exceed $16.75 million within the biennium in which the application is approved.

An owner or operator of agriculture workforce housing may transfer all or a portion of the credit allowed to the owner or operator under ORS 315.164 to one or more contributors but the amount transferred may not total more than the total credit the owner or operator may claim. 100% of the credit may be transferred to a contributor of the project.

Projects not in compliance with applicable law and regulation, including any requirements herein are subject to revocation of all credits, both claimed and remaining. The property must remain restricted as agricultural workforce housing and report compliance to OHCS for all 10 years of the restriction period or risk losing the entire tax credit award, even if already claimed in previous years. In the event tax credits were sold to a project contributor, the original applicant/recipient is still liable for the revoked tax credits in an event of reclamation for non-compliance.

An application fee of $200 must be submitted for all projects at the time of application submission. Application Charges are non-refundable.

2026 applications may only be submitted and received beginning on January 15, 2026, and by September 30, 2026, at 4 PM. Any application not on the 2026 form will be rejected. This 2026 On-Farm Application is for on-farm projects only. Community-based projects must apply through the regular funding process.

OHCS will consider all applications for Agriculture Workforce Housing Tax Credits (AWHTC) based on the order in which they are received and using the guidelines listed in the 2026 Annual Notice and General Information document (ANGI) released along with this application until we have allocated the entire $1,670,000 amount set aside annually for on-farm projects or until September 30, 2026, whichever comes first.

An application fee of $200 must be submitted for all projects at the time of application submission. Applications will not be reviewed until after verification of receipt of the application fee. All project applicants must pay a $200 processing charge as part of their submission. The $200 application charge must be paid with a check payable to Oregon Housing and Community Services. Make sure to include the Application Charge Transmittal form with your check. Application Charges are non-refundable.

1. Download the Microsoft Word Application Document from the OHCS at: https://www.oregon.gov/ohcs/development/Pages/agriculture-workforce-housing.aspx

2. Submit the completed Application with required attachments to martin.jarvis@hcs.oregon.gov or through the mail at the address below.

Please note that the Agency's offices are currently closed to the public, so no in person submission will be allowed.

Applications mailed in must be addressed as follows:

2026 On-Farm AWHTC Application

Attn: Accounting (503)986-6760

Oregon Housing and Community Services

725 Summer St. NE, Suite B

Salem, OR 97301

All Applications and any accompanying documentation become the property of OHCS, subject to Oregon Public Records Law, and may not be returned.

By statute, OHCS must allow a minimum of thirty (30) days between receipt of application and notification of any awards.

Standby applications will expire on December 15, 2026.

• 2026 AWHTC Annual Notice and General Information (ANGI)