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.