Multiple-Unit Limited Tax Exemption (MULTE)

Under the MULTE Program, multiple-unit projects with 20 or more residential dwelling units receive a ten-year property tax exemption on some or all of the residential and residential related structural improvements to the property as long as program requirements are met.
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MULTE Administrative Rules

Interim Administrative Rule

MULTE through Inclusionary Housing

Since the effective date of February 1, 2017, the MULTE Program is only available to buildings that are subject to and meet the affordability requirements under the Inclusionary Housing Program. The extent of the exemption on the structural residential improvements is dependent on the level of restriction and on the location of the building.

The exemption is valid for 10 years while the restricted units must comply for 99 years. 

Active MULTE Program (IH Subject)

Percent of Exemption of Improvements based on Restriction Level and Location


IH Options (applies to building with the restricted units)

» 80% AMI60% AMI
Located within Central City Plan District100%100%
Located within Eligible Neighborhood Analysis AreaIH Units only100%
Located outside Eligible Neighborhood Analysis AreaIH Units onlyIH Units only

To determine if the building in question falls within an Eligible Neighborhood Analysis Area, add the address into this searchable map.

Eligible Neighborhood Analysis Map

The Eligible Neighborhood Analysis Areas are highlighted in blue. These areas are identified as: 

  • Central City
  • Interstate Corridor
  • MLK-Alberta
  • Hollywood
  • Montavilla
  • Belmont-Hawthorne-Division
  • Sellwood-Moreland-Brooklyn
  • South Portland-Marquam Hill
  • Tryon Creek-Riverdale
  • West Portland
  • Hillsdale-Multnomah-Barbur

The IH MULTE Applicationshall be submitted and reviewed during the building permit review process by the assigned PHB permit reviewer, along with the IH Intake Form and other incentive applications.

Expanded MULTE Program for Buildings that already have an approved MULTE

Buildings that have already applied for MULTE under the IH Program, prior to March 1, 2024, and received a partial exemption may submit an amended application to be considered for a full tax exemption, if they meet the following conditions:

  • The building has not already received its Certificate of Occupancy.
  • If the building permit has already been issued, the existing regulatory agreements restrict the units at 60%. (Buildings that opted to restrict units at 80% and have an issued building permit cannot change their option.)
  • If the building has not had its building permit issued, it can opt to restrict units at 60% AMI.

The building must be located within an Eligible Neighborhood Analysis Area.

IH MULTE Application Fees

Inclusionary Housing projects seeking approval for the MULTE Program will be required to pay the following application processing fees, which are due to Portland Housing Bureau (PHB). PHB reviewers will apply the fees within the City’s permitting system.

FeeFee StructureEffective Date
Multnomah County Processing Fee$850 per exempted unit in the building, up to a maximum of $9,0007/1/2022*
Portland Housing Bureau Processing Fee$1,000 per Application7/1/2023**

*Multnomah County processing fee applies to any new permits which have not gone through pre‑screening and are not yet under review by 7/1/2022.

**PHB processing fee applies to any completed MULTE applications received on or after July 1, 2023.

5-Year MULTE Extension

The MULTE extension is available to projects with:

  • Applications submitted before February 1, 2017and
  • Restricting affordability at 60% of area median income

Contact PHB to confirm eligibility and request application forms.

Learn more about the extension eligibility requirements and review process.

Active MULTE Program (Non-IH Subject)


5-Year MULTE Extension*

Application TimelineApply between July 1 & December 31 during the final year of existing exemption
% of Units RestrictedSame as existing agreement
Restriction Level60% AMI
Compliance Period5 years
Exemption Period5 years
% of Exemption on Improvements100%

*Only available to Stand-Alone MULTE projects that have an existing regulatory/extended-use agreement restricting units at 60% AMI.

Historical Versions of MULTE Program

Versions of the Multiple-Unit Limited Tax Exemption program have been in use since before 2012. Each of those programs had varying requirements as was dictated by the market and city goals. When Inclusionary Housing was enacted on February 1, 2017 the existing MULTE programs expired. When that occurred several projects had not applied for MULTE and were not subject to Inclusionary Housing, for which the “Incenting the Pipeline” variation was created. That program variation has also since expired. Below is a chart that provides context as to how those expired programs were applied. 

Some projects that were approved under one of the “Stand-Alone” variations of the program may be eligible for the active “5-Year MULTE Extension” if their recorded regulatory agreements restricted the units at 60% AMI.

Inactive MULTE Programs for Non-IH Subject Buildings


Stand-Alone MULTE Program

"Incenting the Pipeline" MULTE Program

Application TimelineApplication submittal prior to 2/1/2017Application submittal between 11/8/2018 and 6/30/2020
Active ProgramNoNo
% of Units RestrictedVaries, typically 20%20%
Restriction LevelVaries, 60% or 80% AMI60% AMI
Compliance Period10 years10 years
% of Exemption on Improvements100%100%

MULTE Unit List

This PDF list shows all restricted units under the MULTE Program that are not subject to Inclusionary Housing. Prospective tenants should reach directly out to the property management companies for these buildings to inquire about available restricted units.

For a list of units restricted under the Inclusionary Housing Program, click here.

Frequently Asked Questions

  1. Can MULTE be applied to buildings with less than 20 units?

    No, only buildings with 20 or more units are eligible to receive an exemption through MULTE.

  2. Can a building that has already completed construction apply?

    No, new applications for MULTE are only accepted from buildings still in the building permit review process. The exemption cannot be applied to buildings that have already been issued a building permit or completed construction. 

  3. Is commercial space included in the exemptible square footage?

    No, only residential and residential related square footage of the structural improvements, including parking, are eligible.

  4. Is land included in the exemption?

    No, the land is fully taxable under this program.


PHB - Inclusionary Housing

phone number503-823-9042Have questions? Please email or call to speak with a Inclusionary Housing specialist. Messages are generally returned within two business days.

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