421 SW 6th Avenue, Suite 500, Portland, OR 97204
Information and instructions for Application of Property Tax Exemption for Low-Income Housing Held By Charitable, Nonprofit Organizations (Implementing Chapter 3.101 of the Portland Code and Provisions of ORS 307.540-548. Recent changes made.)
In 1985, Oregon legislature authorized a property tax exemption for low-income housing held by charitable, nonprofit organizations. Recently the legislature has renewed and extended this program to 2027. The tax exemption is intended to benefit low-income renters by alleviating property tax burden on those agencies that provide this housing opportunity. The qualifying property must be located within the City of Portland.
Information on how to apply for the NPLTE.
Non-Profit Low Income Housing LTE Application 2014
Chapter 3.101: Property Tax Exemption for Low Income Housing Held by Charitable Non-Profit Organizations
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