Last verified: · Confidence: high
City rules for Portland, which add to Oregon statewide rules and federal rules. Official site: portland.gov.
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Deadline: Within 30 days after paying relocation assistance
Notify the Portland Housing Bureau of every relocation assistance payment within 30 days of making it.
"A landlord must provide notice to PHB of all payments to tenants of relocation assistance within 30 days of making such payments."
portland.gov
Deadline: Every year by April 15
Every year, list all your Portland rental units on Schedule R attached to the City of Portland and Multnomah County Business Tax Return, and pay the per-unit registration fee ($70 for tax years 2023-2025), due April 15 for most filers.
"all owners of a residential rental unit in the City are required to register the unit and annually provide a schedule that includes the address of all owned residential rental units within the City."
portland.gov
"Due date: Annually by April 15 (for most filers)"
portland.gov
"The Residential Rental Registration fee is due by the original due date of the City of Portland and Multnomah County Business Tax Return (generally April 15 for most filers)."
portland.gov
"If you file your Business Tax Return on extension, you may file your Schedule R with your Business Tax Return at that time."
portland.gov
Deadline: Within 31 days after a tenant's written request (made within 45 days of receiving a 10%+ increase notice)
If a tenant who receives notice of an increase of 10% or more within 12 months asks in writing (within 45 days) for relocation assistance, pay it within 31 days: $2,900 to $4,500 depending on unit size.
"If, within 45 calendar days after a tenant receives an increase notice indicating a rent increase of 10 percent or more within a rolling 12-month period and a tenant provides written notice to the landlord of the tenant’s request for relocation assistance"
portland.gov
"within 31 calendar days of receiving the tenant’s notice, the landlord must pay to the tenant relocation assistance"
portland.gov
Deadline: At least 90 days before the rent increase takes effect
For a rent or housing-cost increase of 5% or more over a rolling 12 months, give each tenant written notice at least 90 days before it takes effect (or the lease period, if longer), stating the amount, new rent and date, with the required description of tenant rights and relocation assistance.
"a landlord may not increase a tenant’s rent or associated housing costs by five percent or more over a rolling 12-month period unless the landlord gives notice in writing (the “Increase Notice”) to each affected tenant: (a) at least 90 days prior to the effective date of the rent increase;"
portland.gov
"A landlord must include a description of a tenant’s rights and obligations and the eligible amount of relocation assistance under this Section 30.01.085 with each and any termination notice, increase notice, and relocation assistance payment."
portland.gov
Deadline: At least 90 days before the lease ends
To end a tenancy without cause or for a qualifying landlord reason (including not renewing a lease), deliver written notice at least 90 days before the termination date (or longer if the lease requires), and pay relocation assistance at least 45 days before the termination date.
"A Landlord may terminate a rental agreement without a cause or for a qualifying landlord reason specified in the Act only by delivering a written notice of termination (the “termination notice”) to the tenant of (a) not less than 90 days before the termination date designated in that notice"
portland.gov
"Not less than 45 days prior to the termination date provided in the termination notice, a landlord must pay to the tenant, as relocation assistance,"
portland.gov
"For purposes of this Subsection, a landlord that declines to renew or replace an expiring rental agreement is subject to the provisions of this Subsection."
portland.gov
Deadline: At least 45 days before the lease ends
When you give a no-cause or qualifying-reason termination notice, pay the relocation assistance to the tenant no later than 45 days before the termination date in the notice.
"Not less than 45 days prior to the termination date provided in the termination notice, a landlord must pay to the tenant, as relocation assistance, a payment (“relocation assistance”) in the amount that follows:"
portland.gov
| Rule | Deadline | Confidence |
|---|---|---|
| Within 31 days after the tenancy ends: written accounting of any claim and refund of the rest of the deposit | Within 31 days after move-out | high |
| Give a receipt for any security deposit and list it in the written rental agreement | When the deposit is paid | high |
| Rent increase: 90 days' written notice; none in the first year; once per 12 months; capped (9.5% in 2026, 10% in 2027) | At least 90 days before the rent increase takes effect (90 days for month-to-month or fixed-term tenancy; 7 days for week-to-week tenancy) | high |
| Yearly maximum rent increase published by September 30 (applies January 1) | Every year by September 30 the state publishes next year's maximum increase (it applies from January 1) | high |
| At least 24 hours' actual notice before entry; enter only at reasonable times | At least 24 hours before entering (emergency entries: notify within 24 hours after) | high |
| Rule | Deadline | Confidence |
|---|---|---|
| Lead-based paint disclosure and EPA pamphlet before lease signing (pre-1978 housing) | Before the tenant is obligated under the lease (before signing / before accepting an offer to lease) | high |
| Signed lead disclosure attachment with lease; keep for 3 years | Keep the signed disclosure for at least 3 years from the lease start; the date shown is the earliest you may discard it | high |
| Report rental income/expenses on Schedule E with Form 1040 | Due April 15, 2027 with your 2026 Form 1040; if that falls on a weekend or legal holiday, the next business day | medium |
| Federal estimated tax payment #1 due April 15 | Every year by April 15 (next business day if that date is a weekend or legal holiday) | high |
| Federal estimated tax payment #2 due June 15 | Every year by June 15 (next business day if that date is a weekend or legal holiday) | high |
| Federal estimated tax payment #3 due September 15 | Every year by September 15 (next business day if that date is a weekend or legal holiday) | high |
| Federal estimated tax payment #4 due January 15 (for the previous tax year) | Every year by January 15 (next business day if that date is a weekend or legal holiday) | high |
| File and furnish Form 1099-NEC for 2026 contractor payments of $2,000+ | Due January 31, 2027 (for 2026 payments); if that falls on a weekend or legal holiday, the next business day | high |