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Office of Management & Finance

Revenue Bureau

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

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TY2012: Portland eliminates residential rental exemption; Multnomah County does not

Beginning with tax year 2012, the City of Portland Business License Law will no longer grant an exemption to individuals whose only business activity is renting or leasing less than ten (10) residential real property dwelling units.

There is no change to the $50,000 gross receipts exemption.

Therefore, any individual who is a lessor of residential units within the City of Portland may still be exempt from paying the City of Portland Business License Tax if the gross receipts from all business activities are less than $50,000.

At this time, there has been no change to the Multnomah County Business Income Tax Law. Multnomah County still exempts individuals whose sole business activity is exclusively limited to the renting or leasing of residential real property dwelling units provided that the beneficial owner rents or leases less than ten (10) total units, regardless of whether the units are located inside or outside of the County.

Heartbleed Security Notice

A serious security vulnerability known as "Heartbleed" was recently discovered in OpenSSL, a popular software library commonly used by many websites on the internet to encrypt communication between a user's computer and a web server.

PortlandOregon.gov is NOT affected by this vulnerability as it does not use the OpenSSL software library. Please rest assured we are dedicated to protecting your security on this website.