City Council adopted the Residential Rental Registration Program in July 2018.
Registration of residential rental property 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). Rental activity and rental location addresses are required to be filed on Schedule R and attached to the Business License Tax return or Annual Exemption Request.
For the 2018 tax year, there is no fee associated with the Residential Rental Registration Program. However, failure to submit your tax return and related tax documents, including the Schedule R, may result in penalties.
There are two options to comply with the Residential Rental Registration requirement:
Please complete these three steps:
1. If you have not registered your business with the City of Portland, download and complete the registration form. If your business is already registered, please go to step 2.
2. Download and complete Schedule R – Residential Rental Registration
3. Mail the completed Schedule R, and the registration form if your business is not registered yet, with your Combined Business License Tax return or exemption request to:
City of Portland Revenue Division
111 SW Columbia St., Suite 600
Portland, OR 97201-5840
Complete Schedule R electronically by filing your Combined Business License Tax return or exemption request online. You will need a PortlandOregon.gov account and will be asked to log in or create an account. To file online, you must first register your business with the City of Portland.
For additional help or questions regarding the Residential Rental Registration Program or Schedule R, email us at RevBurRentReg@portlandoregon.gov or call (503) 823-5157.
Frequently Asked Questions