Multiple Unit Property Tax Exemption (MUPTE)

 

The Multiple Unit Property Tax Exemption (MUPTE) is an incentive program designed to encourage workforce, moderate-income, and affordable housing development of residential properties in city centers and along transit corridors.  MUPTE is a program enabled by Oregon Revised Statutes (ORS) 307-600 – 307.636. 

MUPTE allows new multi-family units (5 or more units) to be exempt from property taxes on the value of new residential construction for up to 10 years. In most cases, taxes on the value of land prior to new development will continue to be assessed and collected. The abatement is intended to reduce the operational costs of rental housing or (in the case of homeownership) significantly reduce property taxes paid by a homeowner. Each project must be approved by the Medford City Council.

An application fee must be paid to the City of Medford prior to review of the application (see the City Fee Schedule). The fee includes a fee for the County Assessor’s Office and staff time to review applications.  Fees are subject to change at any time without advance notice.

Eligible projects must:

  • Create new renter- or owner-occupied multifamily housing.  Multifamily shall mean any residential structure in which more than one legally occupiable dwelling unit is located.  Qualifying housing types include townhomes, duplexes, triplexes, quadplexes, and multi-unit residential buildings with five or more residential units.  Single family detached homes with an attached or detached accessory dwelling unit ARE NOT qualified housing types eligible for property tax exemption under this program. 
  • Property must be located in the adopted MUPTE boundary(PDF, 2MB).
  • Proposed projects must provide one or more public benefit elements (see MUPTE Program Guidelines(PDF, 4MB)).

 

MORE INFORMATION:

MUPTE Program Guidelines(PDF, 4MB)

MUPTE Boundary Map(PDF, 2MB)

MUPTE Application(DOCX, 1MB)

Resolution No. 2022-93(PDF, 733KB)

Housing Capacity Analysis(PDF, 20MB)

Housing Production Strategy(PDF, 3MB)

 

To learn more, contact the Housing and Community Development Division via email at hcd@cityofmedford.org or call 541-774-2380.

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