Residential Rental Registration Program and Schedule R (2024)

The Residential Rental Registration Program wasadopted in July 2018to help provide essential support for tenant protection policies and to create a reliable inventory of residential rental housing units within the City. The program requires annual registration of residential rental units filed onSchedule Rand attached to theBusiness Tax Returnfiled with the City of Portland Revenue Division.

Schedule R Filing Information

• Annual submission forms:Schedule R attached to theBusiness Tax Return for all residential rental units for tax years beginning on or after January 1, 2018.

• Registration fee:View program feesby tax year.*Rental units regulated at or below 60% AMI areexempt.

• Due date:Annually by April 15(for most filers)

• File and pay online.Orfile by mail with a check, the same way as your business taxes.

Revenue Division

Filing instructions Download Schedule R

If you own 10 or more units, or wish to submit your Schedule R electronically, please submit theResidential Rental Registration Import spreadsheetwith your Business Tax Return.

Please direct all general filing questionsto the Revenue Division.

Exempted Parties

Residential rental units regulated at or below 60% AMI are exempt from the annual registration fee when filing Schedule R.

To confirm or request units be exempt from the registration fee, contact:

Rental Services Office
1900 SW 4th Ave, Suite 7007
Portland, OR 97201
RentalServices@portlandoregon.gov
503-823-1303 | Fax: 503-865-3260

For residential rental units not regulated by the City of Portland, a copy of the regulatory agreement should be shared with the Rental Services Office.

It is not necessary to confirm/request fee exemptions annually. The regulatory agreement provided should indicate the duration of the agreement, which the Revenue Division will keep with their records.

Frequently Asked Questions (FAQ)

1. Who do I contact to ask questions about this requirement? All general filing questionsshould be directed to the Revenue Division.

   Revenue Division
   111 SW Columbia St., Suite 600
   Portland, OR 97201
   RevBurRentReg@portlandoregon.gov
   (503) 823-5157 | Fax: (503) 823-5192

   Non-profits: Toconfirm/request about beingincluded on the list of exempted parties​,​​​​ pleasecontact the Rental Services Office.
   

2. What is required to register rental units?All residential rental property owners must submit their residential rental property registration (Schedule R) with their City of Portland and Multnomah County Business Tax Return filing.

3. Why am I required to register my unit?As required by Portland City Code 7.02.890, all owners of residential rental property in the City are required to register their rental property by annually providing a schedule that includes the address of all residential rental units owned within the City.

4. I am exempt from paying taxes.Am I still required to register my rental unit?Yes. All residential rental property owners must submit their residential rental property registration (Schedule R) with their Business Tax Return return.

5. What is the deadline for registration?For eachtax year, registration is duefor most filersbyApril 15of the following calendar year just like other federal and state income tax filings. If you file your Business Tax Return on extension, you may file your Schedule R with your Business Tax Return at that time.

6. What forms do I need?Schedule RandCity of Portland and Multnomah County Business Tax Return.

7. What information do you need from me?Rental activity and rental location addresses are required on a schedule to the Business Tax Return –Schedule R.

8. Where do I get the form?

   1. Go to Residential Rental Registration forms.
   2. Download and completeSchedule R– Residential Rental Registration.
   3. Submit your completed Schedule R form with your Business Tax Returnto the Revenue Division. You canfile and pay online.

9. Is there a fee for rental unit registration?Yes, a fee is assessed for all residential units not regulated at or below 60% AMI. Units regulated at or below 60% AMI should file Schedule R annually and indicate on the form which units are regulated affordable and should be exempt from paying the fee.

10. What happens if I do not register by the deadline?Failure to submit taxes and associated documents such asSchedule Rmay result in penalties imposed by the Revenue Division.

11. Why is the City of Portland seeking to register rental units?The purpose of the City of Portland’s Residential Rental Registration effort is to create a current and reliable inventory of rental housing units in the City.

City Code andOrdinance

Chapter 7.02.890Business License Law

Amendment to the Business License Law to enact a Residential Rental Registration Program, passed by City Council on 7/25/2018.

2018 Notice of Requirement

A notification letter was mailed to all owners of residential property located within the City of Portland, at the end of 2018. The rental registration requirement applies to all residential rental property owners and property managers.

Please note that the fee information has changed since the original notification letter. Refer to the FAQ above for current information.

You can accesscopies of the 2018 noticeand translated versions here.