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Residential Rental Registration Program and Schedule R

Information
Annual registration of residential rental units located in Portland is required for residential rental property owners. For most filers, the form is due April 15 each year. View the FAQ here. Download tax form Schedule R and submit it to the Portland Revenue Division.
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City Council adopted the Residential Rental Registration Program in July 2018.

Portland City Code 7.02.890 requires annual registration of residential rental property by all residential rental property owners for the tax year beginning on or after January 1, 2018 (due for most filers by April 15 each year). Rental activity and rental location addresses are required to be filed on Schedule R and attached to the Business License Tax Filing. Failure to submit your tax return and related tax documents, including the Schedule R, may result in penalties.


Filing Deadline Extension

For tax year 2020, the filing deadline has been extended to May 17, 2021. View the FAQ below. Download tax form Schedule R and submit it to the Portland Revenue Division. For more about this extension, see Revenue Division's page on Tax Year 2020 Due Date Change.


Form "Schedule R" and Filing Information

  • Registration fee: $60 per unit
  • Due date: Annually by April 15 (for most filers)*
    *Extended to May 17, 2021 for tax year 2020
  • Click the link below for instructions on how to file to the Revenue Division.

File by mail or online to Revenue Division    Download Schedule R

If you own 10 or more units, or wish to submit your Schedule R electronically, please use the Residential Rental Registration Import spreadsheet. (Revenue Division)


Frequently Asked Questions (FAQ)

This content is available in other languages. See Translations.

  1. Who do I contact to ask questions about this requirement? All general filing questions should be directed to the Revenue Division.

    City of Portland Revenue Division
    111 SW Columbia St., Suite 600, Portland, OR 97201-5840
    Email: RevBurRentReg@portlandoregon.gov
    Office: (503) 823-5157
    Fax: (503) 823-5192

    Non-profits: To confirm/request about being included on the list of exempted parties​,​​​​ please contact the Rental Services Office.
                                         
  2. What is required to register rental units? All residential rental property owners or property managers must submit their residential rental property registration (Schedule R) with their Business License Tax return or Annual Exemption Request.

  3. Why am I required to register my unit? As required by Portland City Code 7.02.890, all owners of residential rental property in the City are required to register their rental property by annually providing a schedule that includes the address of all residential rental units owned within the City.

  4. I am exempt from paying taxes, am I still required to register my rental unit? Yes. All residential rental property owners or property managers must submit their residential rental property registration (Schedule R) with their Business License Tax return or Annual Exemption Request. 

  5. What is the deadline for registration? For each tax year, registration by all residential rental property owners or property managers is due, for most filers, by April 15 of the following calendar year just like other federal and state income tax filings. For tax year 2020, the filing deadline has been extended to May 17, 2021.

  6. What form do I need? Schedule R

  7. What information do you need from me? Rental activity and rental location addresses are required on a schedule to the Business License Tax return – Schedule R.

  8. Where do I get the form?
    1. Go to Revenue Division Forms
    2. Download and complete Schedule R – Residential Rental Registration
    3. Mail in completed Schedule R form with your business tax filing or exemption form to:

      City of Portland Revenue Division
      111 SW Columbia St., Suite 600
      Portland, OR 97201-5840
       
  9. Is there a fee for rental unit registration? Yes. The registration fee is $60 per unit.

  10. What happens if I do not register by the deadline? Failure to submit taxes and associated documents such as Schedule R may result in penalties imposed by the Revenue Division.

  11. Why is the City of Portland seeking to register rental units? The purpose of the City of Portland’s Residential Rental Registration effort is to create a current and reliable inventory of rental housing units in the City.


City Code

Chapter 7.02.890 Business License Law

Ordinance 189068

Amendment to the Business License Law to enact a Residential Rental Registration Program (Passed by Council on 7/25/2018)


2018 Notice of Requirement

A notification letter was mailed to all owners of residential property located within the City of Portland, at the end of 2018. The rental registration requirement applies to all residential rental property owners and property managers.

Please note that the fee information has changed since the original notification letter. Refer to the FAQ above for current information.

You can access copies of the 2018 notice and translated versions.

Contact

Revenue Division General Contact

phone number503-823-5157

Monday - Friday, 9:00 am - 4:00 pm

fax number503-823-5192