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Portland and the federal government

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6.08.060 Exemptions.

City Code Section

(Amended by Ordinances 187975 and 191957, effective January 1, 2025.)

  1. A.  No tax imposed under this Chapter will be imposed upon the following improvements:
    1. 1.  Improvements when the value of improvement is less than or equal to $100,000;
    2. 2.  Residential housing units guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income, for a period of at least 60 years following the date of construction of the residential housing;
    3. 3.  Owner occupied residential properties qualifying under the property tax exemption program under Portland City Code Chapter 3.102.
    4. 4.  Private school improvements;
    5. 5.  Public improvements as defined in ORS 279A.010; 
    6. 6.  Public or private hospital improvements;
    7. 7.  Improvements to religious facilities primarily used for worship or education associated with worship;
    8. 8.  Agricultural buildings, as defined in ORS 455.315 (2)(a);
    9. 9.  Facilities operated by a not-for-profit corporation and that are:
      1. a.  Long-term care facilities, as defined in ORS 442.015;
      2. b.  Residential care facilities, as defined in ORS 443.400; 
      3. c.  Continuing care retirement communities, as defined in ORS 101.020; or
    10. 10.  Mass shelters.
  2. B.  Until June 30, 2018, no tax will be imposed under this Chapter 6.08 on accessory dwelling units as defined by Section 33.910 of this Code.
  3. C.  The Portland Housing Bureau may require any person seeking an exemption to demonstrate that the person is eligible for an exemption and to establish all necessary facts to support the exemption.

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