City of Portland Business Tax filing requirements for the Residential Rental Registration program
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 Combined Tax Return filing.
The registration fee is $60 per unit for the 2020 tax year and is due on April 15, 2021.
Failure to submit your Combined Tax Return and related tax documents, including the Schedule R, may result in penalties.
For additional help or questions regarding the Residential Rental Registration Program or Schedule R, email us at RevBurRentReg@portlandoregon.gov or call (503) 823-5157.
If you need to confirm/request that you are on the list of exempted parties, contact:
Office Hours - walk-in and helpline
Monday 9 - 11 AM, 1 - 4 PM
Wednesday 9 - 11 AM, 1 - 4 PM
Friday 9 - 11 AM, 1 - 4 PM
Closed Tuesday and Thursday
PHB Rental Services Office
421 SW 6th Avenue, Suite 500
Portland, OR 97204
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.