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The City of Portland, Oregon

Portland Housing Bureau

Solving the unmet housing needs of the people of Portland.

Phone: 503-823-2375

fax: 503-823-2387

1900 SW 4th Avenue, Suite 7007, Portland, OR 97201

More Contact Info

Homebuyer Opportunity Limited Tax Exemption Program (HOLTE)

Under the Homebuyer Opportunity Limited Tax Exemption (HOLTE) Program, single-unit homes receive a ten-year property tax exemption on structural improvements to the home as long as the property and owner remain eligible per program requirements.

Property owners are still responsible for payment of the taxes on the assessed value of the land during the exemption period. The property is reassessed when the exemption is either terminated for noncompliance or expires after the ten years, and owners begin paying full property taxes. The exemption period cannot be extended.

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Program Requirements 

Builder Application & Requirements

Homebuyer Verification

Property Eligibility

Sales Requirement

Frequently Asked Questions

Administrative Rule (HOU-1.06)

Eligible Properties

Eligible Property

Eligible HOLTE Property List


HOLTE Builder

Homebuyer Compliance
Verification Form

HOLTE Subsequent
Builder Application