(1) The construction excise tax shall not apply to any of the following improvements:
(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 60 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:
1. Long term care facilities, as defined in ORS 442.015;
2. Residential care facilities, as defined in ORS 443.400; or
3. Continuing care retirement communities, as defined in ORS 101.020.
(h) Residential dwellings sold for $250,000 or less;
(i) Housing for low-income persons that is exempt from systems development charges pursuant to section 7.725(c) of this code; and,
(j) Projects granted a multi-unit property tax exemption (MUPTE) by the city.
(2) Any person seeking an exemption may be required to demonstrate that the improvements are eligible for an exemption and to establish all facts necessary to support the exemption.