(a) Any improvement funded by Affordable Housing Construction Excise Tax proceeds, or other dedicated affordable housing funding through the City’s Community Development Block Grant program.

(b) Private school improvements.

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

(d) 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 area in which the construction tax is imposed, for a period of at least 60 years following the date of construction of the residential housing.

(e) Public or private hospital improvements.

(f) Improvements to religious facilities primarily used for worship or education associated with worship.

(g) Agricultural buildings, as defined in ORS 455.315 (2)(a).

(h) Long term care facilities, as defined in ORS 442.015, operated by a not-for-profit corporation.

(i) Residential care facilities, as defined in ORS 443.40, operated by a not-for-profit corporation.

(j) Continuing care retirement communities, as defined in ORS 101.020, operated by a not-for-profit corporation.

(k) Residential housing guaranteed to be affordable up to 120 percent of Area Median Income for a period of at least 30 years following the date of construction of the housing. A person using this exemption and also awarded funds under Section 9.292(3)(a) would receive an amount less the exempted portion.