Payments In-Lieu of Taxes

Those organizations having a lease with the Port of Portland over January 1 may apply to make payments in-lieu of taxes for the following tax year for the qualifying property.

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Those organizations having a lease with the Port of Portland over January 1 may apply to make payments in-lieu of taxes for the following tax year for the qualifying property. Payments will be one quarter of 1% (0.0025) of the real market value of the property for which the in-lieu program qualifies. Application must be made annually.

For faster processing time and verification of receipt, it is preferred that the application 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: Request for Computation of Payment of In-Lieu Taxes
Statutes: ORS 307.120

Last reviewed November 28, 2025