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City of Portland

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3.102.030 Benefit of the Exemption; Annual Maximum Number of Exemptions.

A.  Single-unit housing that qualifies for an exemption under this Chapter is exempt from property taxes to the extent provided under ORS 307.664 and the Administrative Rules.

B.  However, the Portland Housing Bureau may, upon action by City Council on an annual basis, determine a limit on the number of applications accepted under this Chapter.