Housing Services:
Non-Profit Owner-Manager of Low-Income Housing Tax Abatement Guidelines

Instructions and Application for Property Tax Exemption for Low-Income Housing Held By Charitable, Nonprofit Organizations*

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Instructions and Application For Property Tax Exemption for Very Low-Income Housing Held by Charitable, Nonprofit Organizations

What is it?

The 1985 Oregon legislature authorized a property tax exemption for low-income housing held by charitable, nonprofit organizations. The tax exemption is intended to benefit low-income renters and is available for qualifying property located within the City of Portland.

Who is eligible?

Charitable, nonprofit organizations that provide housing to low-income persons are eligible.

The organization must be certified by the Internal Revenue Services as 501 (c)(3) or (4) (ORS 307.180).

Organizations must own or have a leasehold interest in the property or participate in a partnership so long as the non-profit organization is responsible for the day-to-day management of the property. The site must be occupiable during the upcoming tax year by income eligible households, although vacant land intended to be developed as low-income housing is eligible for the exemption provided under this program.

Applicants who are leaseholders must have a signed leasehold agreement by the April 1 application deadline. Applicants may also apply for the exemption for properties expected to be acquired by July 1 of the tax year but the application form must be submitted by the April 1 deadline.

Note: You may already be exempted from taxation under the statutory provision for qualifying benevolent, charitable and scientific institutions or for nonprofit organizations providing housing and care to the elderly. These two programs are administered by Multnomah County.

If you qualify for these other programs, please do not complete this application. Questions concerning these exemptions should be directed to the Multnomah County Division of Assessment and Taxation at 503-988-3349.

What is eligible?

Only the residential portion of a property located within the City of Portland which is used to house very low-income people is eligible for a property tax exemption. For example, the commercial space in a mixed-use building would not be eligible for tax exemption. Application for the exemption must be made annually.

Who administers the program?

The City of Portland's Bureau of Planning administers this program. Please call the Housing Section of the Bureau of Planning at 503-823-7853 if you have questions.

How to apply?

Submit a completed application which includes the following:

1. A complete application — Complete Sections A and E for your organization. Complete Sections B, C, and D for each building for which a property tax exemption is being requested.
2. All applications must be signed and notarized — Notarization (Section E) is required only for each organization and application, not each building.
3. New Applications must include a copy of IRS 501 (c)(3) or (4) letter certifying your organization's eligible charitable nonprofit status
4. Application fee — Attach a check or money order payable to the City of Portland in the amount of $250 for new applications and $50 for renewal applications. Application fee is for each organization, not each building. Applicants who apply for exemption(s) by the April 1 deadline do not need to pay an additional fee to apply for exemption for property acquired between the April 1 and July 1 deadline.
5. Applications must be received at the City of Portland Planning Bureau no later than March 1, 2001. Applications received after this date will not be accepted.
   
   Submit applications to the address below:
   

   Bureau of Planning
   Attn: Housing Section (Mike Saba)
   1900 SW Fourth Avenue
   Suite 4100
   Portland, OR 97201
   

6. If you have any questions about the application, please call the Housing Section, Bureau of Planning, at 503-823-7853.

Attachment A

2005 Income Eligibility Schedule

The following income eligibility schedule is to be used in determining the amount of eligible property. Only units which are intended for occupancy by households with incomes at or below these income guidelines (80% of median) are eligible for the exemption. Figures are rounded to nearest $50. Complete Portland Area Median Income figures can be viewed here.

Note: Unoccupied housing units at the time of application may be included in the total eligible units if the applicant meets the following conditions:

1. The units will be available exclusively to eligible low-income persons;
2. The units are intended to be occupied within the year;
3. The applicant must provide a written statement to the effect of A and B above and attach it to the application.

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