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The City of Portland, Oregon

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

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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 City Code Chapter 3.101 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.

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Portland City Code

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

General Information and Eligibility

Information on how to apply for the NPLTE.

NPLTE Application (Word)

Non-Profit Low Income Housing LTE Application