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1900 SW 4th Ave, Portland, OR 97201
CUSTOMER & COMMUNITY NOTIFICATION
July 26, 2016
Contact: Ross Caron, BDS Public Information Officer, (503) 823-4268
A new Affordable Housing Construction Excise Tax (CET), proposed by the Portland Housing Bureau, will go into effect on August 1, 2016. All construction permits received on or after August 1, 2016, on properties located within the City of Portland with an improvement value of $100,000 or more, will be subject to this CET. The tax will be calculated as 1% of the building permit valuation and the tax revenue will support affordable housing programs.
The Bureau of Development Services (BDS) determines when building permit applications are complete for purposes of assessing the tax. Building permit applications deemed complete by BDS on, or before, July 29, 2016, will not be subject to the Affordable Housing CET. A Building Permit application is deemed complete once all code specific screening is completed and when BDS receives the associated plan review fees. Minimum submittal requirements information is outline below. Please plan ahead to bring all documents with you for submitting a complete permit application.
A small percentage of construction permits for Facility Permit Program commercial alterations and mobile home park permits will not go into effect until October 31, 2016. These permit types account for approximately 2% of all projects subject to the Affordable Housing CET. This phased approach is necessary to allow for CET fee calculation software programming to be completed.
For additional information about the Affordable Housing CET, including exemptions, please see the Frequently Asked Questions (FAQs).
For questions about what the tax pays for: Martha Calhoon, Portland Housing Bureau, Martha.firstname.lastname@example.org, or 503-823-3239.
For questions about how the tax is calculated, or about exemptions: Elshad Hajiyev, Bureau of Development Services, Elshad.Hajiyev@portlandoregon.gov, or 503-823-7323.
Affordable Housing Construction Excise Tax Exemptions
The tax applies to construction permits on properties located within the City of Portland when the improvement value is $100,000 or more. Exemptions are provided for the following:
To demonstrate that a project is exempt from this CET an Affordable Housing Construction Excise Tax Exemption Form must be completed, signed and submitted with your building permit application identifying what exemptions are applicable to the project.
Building Permit Application Minimum Submittal Requirements
The following information and webpage links provides information to applicants for what is required in order for the City to consider a permit application complete and allow the application to be submitted and plan review fees paid.
Commercial Projects includes:
One and Two Family Projects includes:
See Single Family Addition Submittal Requirements for details: