Residential Rental Registration Program and Schedule R

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.

Form "Schedule R" and Filing Information

• Registration fee: $60 per unit
• Due date: Annually by April 15 (for most filers)
• 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)

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.

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 www.portlandoregon.gov/revenue/29558
   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 (with translated versions)

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.

Access copies of the notice from 2018:

• Arabic             إخطار التسجیل السكني 
• Chinese          住宅出租登记通知
• Japanese        賃貸住宅登録のお知らせ
• Laotian           ປະກາດແຈ້ງກ່ຽວກັບການຂຶ້ນທະບຽນ ທີ່ພັກອາໄສປະເພດໃຫ້ເຊົ່າ
• Romanian      NOTIFICARE PENTRU ÎNREGISTRAREA IMOBILELOR DE ÎNCHIRIAT
• Russian          УВЕДОМЛЕНИЕ О РЕГИСТРАЦИИ АРЕНДЫ ЖИЛЬЯ
• Somali            OGEYSIINTA DIIWAANGELINTA KIRADA GURYHA
• Spanish          NOTIFICACIÓN DE REGISTRO DE ALQUILER RESIDENCIAL
• Ukrainian       Повідомлення про реєстрацію аренди житла
• Vietnamese   THÔNG BÁO ĐĂNG KÝ CHO THUÊ NHÀ Ở