Limited Affordable Housing Tax Exemption Program

The tax exemption is intended to benefit low-income renters by alleviating property tax burden on those agencies that provide low-income rents.

• 2024-2025 Application
• Tualatin Municipal Code

In 1985, Oregon legislature authorized a property tax exemption for low-income housing held by charitable, non-profit organizations. Recently the legislature has renewed and extended this program to 2027. The tax exemption is intended to benefit low-income renters by alleviating property tax burden on those agencies that provide this housing opportunity. The qualifying property must be located within the City of Tualatin and available to tenants earning 60% and less of area median income (AMI) or 80% and less of AMI for those in their second and subsequent years of tenancy.

How to apply

If your organization is currently receiving or has indicated an interest in applying for a property tax exemption under the provision of Chapter 14-01, Nonprofit Corporation Low-Income Housing Tax Exemptions of the Tualatin Municipal Code, your organization will need to submit an application for the 2024-2025 tax year. 

How to apply? Submit a complete and accurate application which includes all of the following information: 

Complete Sections A and E for your organization. Complete Sections B, C, and D for each property for which a property tax exemption is being requested.

1. All applications must be signed and notarized - Notarization (Section E) is required only for each organization and application, not each property.

2. All applications must include a copy of IRS 501(c)(3) or (4) letter certifying your organization's eligible charitable nonprofit status. If your nonprofit organization is a general partner in a limited partnership who owns the property, the nonprofit organization must be responsible for the day-to-day management of the property. In this case, the limited partnership must be listed as the owner.

3. Applications must be received by the City of Tualatin no later than March 1, 2024. Please note when an original hard copy may also be required. 

4. If an application is signed or notarized physically, an original copy of the application must also be mailed to City of Tualatin. 

5. If an application is signed and notarized digitally, the original copy no longer needs to be mailed to the City of Tualatin.

6. No application fee is required to apply for this program.

The City of Tualatin will administer the program but coordinates closely with the Washington County Office of Assessment and Taxation. Please contact Don Hudson at 503-691-3050 or at dhudson@tualatin.gov with questions.

Applications due Friday, March 1, 2024

Future Properties: If you are in the process of purchasing additional property and expect to complete the purchase before July 1, 2024, include that property in your application.

Renewals: Please indicate changes in your property inventory (properties added or removed since last year and/or consolidated 
tax (R) numbers). This will help with the speed and accuracy of the review and subsequent renewal of your tax-exempt status.

Reminder: The exemption only applies to those areas that are occupied by or used for providing housing for low-income tenants.

• Hallways, bathrooms, laundry rooms, on-site manager units, community rooms, etc., are eligible for exemption;

• Commercial and/or retail spaces including day care facilities where tenants bring their children are not.

Exemptions are calculated by the Washington County Tax Assessor’s office using a combination of units and square footage. Please be sure to review your figures for accuracy before submitting your application.