Oregon provides an exemption for qualified commercial construction projects in progress as of January 1st.
To be eligible for assessment cancelation, a project must meet the following criteria:
- New building or addition to an existing building
- Is in process of construction on January 1st
- Is not in use or occupied on January 1st
- Is being constructed to produce income AND
- The length of project must be greater than one year from the date construction began
For faster processing time and verification of receipt, it is preferred that the application and required documentation be submitted via email to dart.special.programs@multco.us.
If you are unable to email, you may mail to:
Multnomah County DART SPG
PO Box 2716
Portland, OR 97208-2716
(Mailing may result in greater overall processing time – please verify two weeks after mailing that we have received what was sent)
Application: Application for Cancelation of Assessment
Statute: ORS 307.330