Frequently Asked Questions
Residential Rental Registration Program
Click on any of the questions below or scroll down for the full FAQ:
- Who do I contact to ask questions about this requirement?
- What is required to register rental units?
- Why am I required to register my unit?
- I am exempt from paying taxes, am I still required to register my rental unit?
- What is the deadline for registration?
- What form do I need?
- What information do you need from me?
- Where do I get the form?
- Is there a fee for rental unit registration?
- What happens if I do not register by the deadline?
- Why is the City of Portland seeking to register rental units?
1. Who do I contact to ask questions about this requirement?
City of Portland Revenue Division
111 SW Columbia St., Suite 600
Portland, OR 97201-5840
Office: (503) 823-5157
Fax: (503) 823-5192
www.portlandoregon.gov/revenue
2. What is required to register rental units? All residential rental property owners or property managers must submit their residential rental property registration (Schedule R) with their Business License Tax return or Annual Exemption Request.
3. Why am I required to register my unit? As required by Portland City Code 7.02.890, all owners of residential rental property in the City are required to register their rental property by annually providing a schedule that includes the address of all residential rental units owned within the City.
4. I am exempt from paying taxes, am I still required to register my rental unit? Yes. All residential rental property owners or property managers must submit their residential rental property registration (Schedule R) with their Business License Tax return or Annual Exemption Request.
5. What is the deadline for registration? Registration of residential rental units is required of all residential rental property owners or property managers for the tax year beginning on or after January 1, 2018 (due for most filers by Monday, April 15, 2019).
6. What form do I need? Schedule R
7. What information do you need from me? Rental activity and rental location addresses are required on a schedule to the Business License Tax return – Schedule R.
1. Go to www.portlandoregon.gov/revenue/29558
2. Download and complete Schedule R – Residential Rental Registration
3. Mail in completed Schedule R form with your business tax filing or exemption form to:
City of Portland Revenue Division
111 SW Columbia St., Suite 600
Portland, OR 97201-5840
9. Is there a fee for rental unit registration? No. For the Tax Year beginning January 1, 2018 there is no fee.
10. What happens if I do not register by the deadline? Failure to submit taxes and associated documents such as Schedule R may result in penalties imposed by the Revenue Division.
11. Why is the City of Portland seeking to register rental units? The purpose of the City of Portland’s Residential Rental Registration effort is to create a current and reliable inventory of rental housing units in the City.