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City of Portland



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3.102.010 Purpose.

A.  The City of Portland adopts the provisions of Oregon Revised Statutes 307.651 through 307.687, and administers a property tax exemption program for new construction of single-unit housing authorized under those provisions.  

B.  In addition to meeting the legislative goals set forth in ORS 307.654, the program also seeks to accomplish the following additional core goals:

1.  Stimulate the construction of affordable housing and other public benefits where such housing or benefits may not otherwise be made available.

2.  Leverage market activities to advance housing and economic prosperity goals by aligning those activities with the goals of the Portland Plan and the Portland Housing Bureau’s Strategic Plan.

3.  Provide transparent and accountable stewardship of public investments.