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Residential Rental Registration Program and Schedule R

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. View the FAQ here. Download tax form Schedule R and submit it to the Portland Revenue Division.

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Portland and Multnomah County business tax return filing due on April 15, 2020 have been extended to July 15, 2020.

More details from the Revenue Division


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 15th). Rental activity and rental location addresses are required to be filed on Schedule R and attached to the Business License Tax Filing. The registration fee is $60 per unit for the 2019 tax year and is due on April 15, 2020. Failure to submit your tax return and related tax documents, including the Schedule R, may result in penalties.

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 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 the 2019 tax year, registration by all residential rental property owners or property managers is due, for most filers, by April 15, 2020.                                                                                                                                                                                           
  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. For the 2019 tax year, 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.

Schedule R

From the Office of Management and Finance, Revenue Division:

Download Schedule R - Residential Rental Registration


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)


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. 

Schedule R should be submitted with your Business License Tax return or Annual Exemption Request.

If you are unsure if this requirement applies to your property, please contact the Revenue Bureau at 503-823-5157. Also see the FAQ section above for help on common questions.

Contact

Revenue Division General Contact

phone number503-823-5157

Monday - Friday, 9:00 am - 4:45 pm