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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

Non-Profit Low Income Housing Limited Tax Exemption (NPLTE)

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.


General Information and Eligibility

Information on how to apply for the NPLTE.

NPLTE Application (Word)

Non-Profit Low Income Housing LTE Application 2014

Portland City Code

Chapter 3.101: Property Tax Exemption for Low Income Housing Held by Charitable Non-Profit Organizations