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Portland Housing Bureau

Solving the unmet housing needs of the people of Portland.

Phone: 503-823-2375

fax: 503-823-2387

421 SW 6th Avenue, Suite 500, Portland, OR 97204

More Contact Info

Homebuyer Opportunity Limited Tax Exemption (HOLTE)

Under the Homebuyer Opportunity Limited Tax Exemption (HOLTE) Program, single-unit homes receive a ten-year property tax exemption on structural improvements to the home as long as the property and owner remain eligible per program requirements.

Property owners are still responsible for payment of the taxes on the assessed value of the land during the exemption period. The property is reassessed when the exemption is either terminated for noncompliance or expires after the ten years, and owners begin paying full property taxes. The exemption period cannot be extended.


Map of Eligibility Areas for 2 Bedroom Units

You can also verify eligibility on PortlandMaps.com

Eligible Property List

Homebuyer Opportunity Limited Tax Exemption (HOLTE)