Housing Services:
Tax Abatement Programs

Below is a summary of the tax abatement programs and their current status. Please note that these programs are not total tax exemptions but rather limit the tax liabilities that may result from the construction, rehabilitation or conversion of housing units in the City of Portland.

For Homeowners

Limited Tax Abatement for
Single Family Owner-Occupied Rehabilitation

This abatement was created to encourage the rehabilitation of owner-occupied housing in Homebuyer Opportunity Areas of Portland. This product offers a property tax abatement for ten years on the increased property tax assessment value resulting from approved rehabilitation of the property. Property owners will still be obligated to pay property taxes on the assessed value of the land and improvements prior to any rehabilitation work.

Single-Family New Construction Limited Property Tax Abatement
This abatement was designed to promote the construction of new single-family housing units in Homebuyer Opportunity Areas of Portland. It exempts the value of a newly constructed, single-family housing unit from property taxes for ten years. Property owners are still obligated to pay property taxes on the assessed value of the land and any appreciation to the value of the land and the newly constructed unit. Refer to the Map of Home Buyer Opportunity Areas.

For New Multifamily Development or Rental Rehabilitation

New Multiple-unit Housing (NMUH)/Central City Property Tax Abatement
NOTE: This abatement program is currently inactive.
The City’s multifamily tax abatement programs are under review. The goal of this review is to provide the City Council and Planning Commission with recommendations for program changes that respond to the concerns expressed by the City Council.

Non-Profit Owner-Manager of Low-Income Housing
Tax Abatement
This abatement is intended to benefit low-income renters and is available for qualifying property located within the City of Portland. Non-Profit owners and/or managers of residential property can apply for a property tax abatement based upon the number of affordable housing units.

Rental Rehabilitation Tax Abatement
This product was created to preserve rental housing in the City. Under this program, property owners are not taxed for ten years on increases in property tax assessment value resulting from an improvement of existing rental housing or conversion of existing structures to rental housing. The property owner must designate a number of units to remain affordable to Low-Income households for the duration of the abatement period. Property owners will still be obligated to pay property taxes on the assessed value of the land and on the value of the improvements prior to any rehabilitation work.

Transit Oriented Development (TOD) Property Tax Abatement
This abatement was created to promote transit use. Under this product, property owners receive a property tax abatement for the residential portion of new construction or conversion of existing structure(s) (housing developments) in certain areas of the City of Portland that meet specific design criteria for up to ten years. Property owners will still be obligated to pay property taxes assessed on the value of the land and any improvements that do not meet the goals of the ordinance.

PDC Staff Contact Information

If you have questions please contact the LTA Program Administrator:

Marilyn Hurtley
LTA Program Administrator
503-823-3270 or e-mail

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