Residential Rental Registration Fee Information

Information
Information about the Residential Rental Registration (RRR) program, including registration, filing, and payment requirements for the Residential Rental Registration fee with the City of Portland's Revenue Division.
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Overview of the Residential Rental Registration (RRR) Program

Portland City Council adopted the Residential Rental Registration Program in July 2018 (Ordinance 189086) to help provide essential support for existing and potential tenant protection policies of the City of Portland. This program will create a reliable inventory of residential rental housing unit locations within the City.


Registration Requirements

Renting residential property is business activity subject to the Business License Law (and Multnomah County Business Income Tax) and requires taxpayers to register for a Revenue Division tax account.

To determine if your residential rental unit is located in the City of Portland, you can easily check the address in Portland Maps. If the residential rental unit address has "Portland" in the Jurisdiction, your residential rental unit is located within the City of Portland.


Residential Rental Registration Program Fees

Residential Rental Registration Fee Schedule
Tax YearResidential Rental Registration fee per unit
2021$60
2020$60
2019$60
2018$0

Filing Requirements

Portland City Code 7.02.890 requires annual registration of residential rental property located in the City of Portland by all residential rental property owners for tax years beginning on or after January 1, 2018 (due for most filers by April 15).

Rental activity and rental location addresses are required to be filed on Schedule R and attached to the City of Portland and Multnomah County Combined Business License Tax Return filing. If you file your Combined Business Tax Return on extension, you may file your Schedule R with your Combined Business Tax Return at that time.

Failure to submit your Combined Business Tax Return and related tax documents, including the Schedule R, may result in penalties.


Paying the Residential Rental Registration Fee

The Residential Rental Registration fee is due by the original due date of the City of Portland and Multnomah County Combined Business Tax Return (generally April 15 for most filers). You can pay online or with a check by mail the same way you pay your business taxes.

Failure to pay the fee by the due date will result in late payment penalties and interest.


Exempted Parties

If you need to confirm/request that you are on the list of exempted parties, contact:

Rental Services Office
1900 SW 4th Avenue, Suite 7007
Portland, OR 97201
Phone: 503-823-1303 | Fax: 503-865-3260 | Email: RentalServices@portlandoregon.gov

Office Hours: Monday, Wednesday, and Friday 9-11 am and 1-4 pm.
Closed Tuesday and Thursday

It will not be necessary for non-profits to confirm/request their inclusion on the list annually. The regulatory agreement provided should indicate the duration of the agreement, which the Revenue Division will keep with their records.

You can read more frequently asked questions on the Portland Housing Bureau's site.


Residential Rental Registration Administrative Rules and Policies

Business Tax Administrative Rule 890.22-1 - Residential Rental Registration and Fee (LIC-5.09)

Business Tax Policy: Residential Rental Registration Fee and Jointly Owned Properties


Residential Rental Registration Notice in Other Languages (2018)

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.

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