MULTE Exemption

Adding multi-family housing units may make properties in the City of Portland eligible for a MULTE exemption.

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Adding multi-family housing units to properties in the City of Portland may make them eligible for the MULTE (Multiple-Unit Limited Tax Exemption) program.

Qualifying housing can be added through:

  • proposed new construction
  • an addition to an existing structure
  • conversion of an existing non-residential structure

To receive the appropriate forms for application and program requirements contact the Portland Housing Bureau.

Information: Multiple-Unit Limited Tax Exemption

Statute: ORS 307.600 – 307.637

Last reviewed November 28, 2025

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