City of Portland Rental Housing Hoops
In 2018, the City of Portland enacted a Residential Rental Registration Program, Ordinance No. 189086. Its goal was to create an inventory of rental housing in a single location. Manufactured housing communities paid little attention, since it applied to “rental housing units”. At the time there were no specifics about funding the Program.
In 2019, the City implemented a $60 annual fee per rental unit to fund the Program. In December I contacted the Portland Housing Bureau to see if somehow it would be interpreted as applying to manufactured housing communities inside the City of Portland.[1]
On February 4, 2020 I had a conversation with two representatives of the Bureau. The agreed that the $60 fee would not apply to manufactured housing spaces in the City of Portland. However, they did say that it would apply to community owned homes – which does make sense, since they are also subject to the non-manufactured housing section of the Oregon Residential Landlord-Tenant Act, ORS Chapter 90.
Although most park owners are aware of the hoops, following are links to the applicable requirements when located within the City of Portland:
- Under the Ordinance, park owners will have to register with the City. See: https://www.portlandoregon.gov/revenue/59484
- And since the City views housing rental as a business, a business license will be required. See: https://www.portlandoregon.gov/revenue/59484
- Also, the Portland Business Tax applies. See: https://www.portlandoregon.gov/revenue/29320See the following link for exeptions: https://www.portlandoregon.gov/revenue/59568
- And with the new $60 fee, landlords will have to complete Form R (here), to include with their business tax filing.
The 2019 tax is due on April 15, 2020for calendar year taxpayers. For further information, owners should check with their own legal counsel and/or CPA.
[1]I stated: “My reading of the ordinance, which was passed almost 1 ½ years ago, is that it does not apply to rental spaces in mobile home parks. Section 7.02.890 A provides: “For purposes of this section, except where defined by administrative rule in accordance with Section 7.02.210, "residentialrentalunit"meansanyresidentialpropertyrented or offered for rent for a period of more than 30 consecutive days. If a property contains more than one residential living quarter, the term residential rental unit refers to each separate livingquarter.” (Italics mine.) Mobile home spaces do not contain “more than one residential living quarter” so it seems fairly clear that the drafters did not intend (or believe) that mobile home park spaces constituted ‘residential living units.’”
