(a) Private school improvements;

(b) Public improvements as defined in ORS 279A.010;

(c) Residential housing that is guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income for the city of Eugene, for a period of at least 20 years following the date of construction of the residential housing;

(d) Public or private hospital improvements;

(e) Improvements to religious facilities primarily used for worship or education associated with worship;

(f) Agricultural buildings, as defined in ORS 455.315(2)(a);

(g) Facilities that are operated by a not-for-profit corporation and that are:

(h) Residential dwellings sold for $250,000 or less;

(i) Housing for low-income persons that is exempt, or is eligible to be exempt, from systems development charges pursuant to section 7.725(2) of this code;

(j) Projects granted a multi-unit property tax exemption (MUPTE) by the city; and

(k) Residential housing being constructed on a lot or parcel of land to replace residential housing on the lot or parcel of land that was destroyed or damaged by wildfire or another event or circumstance that is the basis for a state of emergency declared under ORS 401.165 or 401.309 or for the exercise of authority under ORS 476.510 to 476.610.