POL Government Elected Officials Auditor Mary Hull Caballero Charter, Code & Policies City Code & Charter Online Code & Charter Title 3 Chapter 3.101 Property Tax Exemption for Low Income Housing Held by Charitable Non-Profit Organizations
3.101.040 Application Procedure.

(Amended by Ordinance Nos. 167356, 182671 and 185043, effective December 7, 2011.)


A.  To qualify for the exemption the corporation shall file an application for exemption with the Portland Housing Bureau acting on behalf of the City of Portland for each assessment the year the corporation wants the exemption.  The application shall be filed on or before April 1 of the assessment year for which the exemption is applied for, except that when the property designated is acquired after April 1 and before July 1, the claim for that year shall be filed within 30 days after the date of acquisition.  The application shall include the following information:


1.  The applicant’s name, address, and telephone number;


2.  The assessor’s property account number for each site;


3.  The number of units and the exempted amount of each property being applied for under this Chapter;


4.  A description of the property for which the exemption is requested;


5.  A description of the charitable purpose of the project and whether all or a portion of the property is being used for that purpose;


6.  A description of how the tax exemption will benefit project residents; and


7.  A description of how the benefits in the case of leasehold interest in the eligible property accrue to the non‑profit and its resident tenants;


8.  A certification of income levels of low‑income occupants;


9.  A declaration that the corporation has been granted an exemption from income taxes under 26 U.S.C. Section 501 (c) (3) or (4) as amended before December 1, 1984;


10.  A description of the development of the property if the property is being held for future low income housing development; and


11.  Any other information required by state law or local law or otherwise which is reasonably necessary to effectuate the purposes of this Chapter at the time the application is submitted.


B.  The application shall include the following statements:


1.  That the applicant is aware of all requirements for property tax exemption imposed by this Chapter;


2.  That the applicant’s property qualified or, upon completion of the rehabilitation improvements and subsequent occupancy by low income, will qualify for exemption at the time of application approval or within 30 days of the April 1 application deadline;


3.  That the applicant acknowledges responsibility for compliance with the Code of the City of Portland regardless of whether the applicant obtains the exemption provided by this Chapter.


4.  The applicant shall furnish other information which is reasonably necessary to fulfill the objectives of this Chapter.


C.  The applicant shall verify the information in the application, in accordance with Subsections 3.101.040 B. 1. through 3. above, by oath or affirmation.


D.  Applicants for an exemption under this Chapter shall pay fees for an initial application and any renewals as set by the Portland Housing Bureau.  The Portland Housing Bureau shall pay the County Assessor any reasonable cost incurred to process the exemption onto the tax rolls.  In addition to paying the basic fee, the applicant may be required to pay other reasonable costs, which are incurred by the Portland Housing Bureau or the County Assessor in processing the application.  The Portland Housing Bureau shall collect the additional payment, if any, and pay itself, the County Assessor, or any other City bureau an amount equal to the additional costs incurred.  If the applicant is denied, the City shall retain that portion of the application fee attributable to its own administrative costs and shall refund the balance to the applicant.

Title 3
Chapter 3.02 Council Organization and Procedure
Chapter 3.04 Subpoena Powers
Chapter 3.05 City Auditor's Audit Services Division
Chapter 3.06 Departments, Bureaus and Divisions Generally
Chapter 3.08 Treasurer
Chapter 3.10 Office of City Attorney
Chapter 3.12 Bureau of Transportation
Chapter 3.13 Bureau of Environmental Services
Chapter 3.15 Office of Management and Finance
Chapter 3.16 City Budget Office
Chapter 3.18 (Repealed)
Chapter 3.20 Bureau of Police
Chapter 3.21 City Auditor's Independent Police Review Division
Chapter 3.22 Portland Fire & Rescue
Chapter 3.24 Portland Water Bureau
Chapter 3.26 Bureau of Parks
Chapter 3.27 Portland Parks and Recreation Board
Chapter 3.28 Bureau of Health
Chapter 3.30 Bureau of Development Services
Chapter 3.32 (Repealed)
Chapter 3.33 Bureau of Planning and Sustainability
Chapter 3.34 (Repealed)
Chapter 3.36 Portland Housing Bureau
Chapter 3.38 Portland Housing Advisory Commission (PHAC)
Chapter 3.40 (Repealed)
Chapter 3.44 (Repealed)
Chapter 3.46 Bureau of Insect Control
Chapter 3.52 (Repealed)
Chapter 3.53 (Repealed)
Chapter 3.54 Loss Control and Prevention
Chapter 3.57 (Repealed)
Chapter 3.58 (Repealed)
Chapter 3.60 (Repealed)
Chapter 3.62 Boxing Commission
Chapter 3.64 (Repealed)
Chapter 3.66 (Repealed)
Chapter 3.67 Performing Arts Advisory Committee
Chapter 3.68 Formal Japanese Garden Commission
Chapter 3.70 Pittock Mansion Advisory Commission
Chapter 3.71 (Repealed)
Chapter 3.72 Committee on Claims
Chapter 3.74 Oaths of Office
Chapter 3.76 Public Records
Chapter 3.77 Office of the Ombudsman
Chapter 3.78 Acquisition of County Property for Park Purposes
Chapter 3.80 Special Permits
Chapter 3.82 Officer and Employee Bonds
Chapter 3.84 City Owned Motor Vehicle Accident Reports
Chapter 3.86 Golf Advisory Committee
Chapter 3.88 Investment Advisory Committee
Chapter 3.90 (Repealed)
Chapter 3.92 (Repealed)
Chapter 3.94 (Repealed)
Chapter 3.95 (Repealed)
Chapter 3.96 Office of Neighborhood Involvement
Chapter 3.98 Towing Board of Review
Chapter 3.99 Fair Wage Policies
Chapter 3.100 Equal Opportunity
Chapter 3.101 Property Tax Exemption for Low Income Housing Held by Charitable Non-Profit Organizations
Chapter 3.102 Property Tax Exemption for New Construction of Single-Unit Housing in Homebuyer Opportunity Areas
Chapter 3.103 Property Tax Exemption for Multiple-Unit Housing Development
Chapter 3.104 (Repealed)
Chapter 3.105 (Repealed)
Chapter 3.106 Exposition-Recreation Commission
Chapter 3.107 Water Quality Advisory Committee
Chapter 3.110 Bureau of Hydroelectric Power
Chapter 3.111 (Repealed)
Chapter 3.112 (Repealed)
Chapter 3.114 Office for Community Technology
Chapter 3.115 Mt. Hood Cable Regulatory Commission
Chapter 3.116 Waterways Advisory Committee
Chapter 3.120 (Repealed)
Chapter 3.122 Economic Improvement Districts
Chapter 3.123 Portland Utility Board
Chapter 3.124 Portland Bureau of Emergency Management
Chapter 3.125 Disaster Policy Council
Chapter 3.126 Emergency Management Steering Committee
Chapter 3.127 Bureau of Portland Fire and Police Disability and Retirement
Chapter 3.128 Office of Equity and Human Rights
Chapter 3.129 Human Rights Commission
Chapter 3.130 Administrative Appeals