Multi-unit Property Tax Exemption

In July 2015 the Eugene City Council approved an ordinance revising the Multi-Unit Property Tax Exemption (MUPTE) program. Student housing is not eligible. The revisions also include increased energy efficiency, higher quality design standards, expanded neighborhood involvement and an extensive community review process. The MUPTE Program Guide is available online.
MUPTE fillable PDF application

Program Overview

The Multi-Unit Property Tax Exemption program is enabled under state law for the purposes of stimulating the construction of multi-unit housing in the core area and to ensure use of the core area as a place where citizens have the opportunity to live as well as work. Projects eligible for the tax exemption include construction, addition or conversion of rental or ownership multi-unit housing within the MUPTE boundary (please see map below). Projects must include a minimum of five new housing units.

Tax Exemption

The MUPTE program offers a property tax exemption on the new structure or incremental change in the property value of the building that comprises the project for a maximum of 10 years. Projects are required to address specific quality standards established in the program. Tax exemption requests are reviewed and approved by the Eugene City Council.

The non‐financial materials included with the application will be reviewed by staff and a 30‐day written comment period will start. The financial information will be reviewed by an independent professional consultant. The City Manager will then convene the Project Review Panel to review the application’s conformance with program criteria and the consultant’s financial conclusions.

Frequently Asked Questions About MUPTE
The administrative rules for the updated MUPTE program are available online. 

MUPTE Review Panel

Council established the MUPTE Review Panel to provide a third-party review of the program. The Panel reviews project applications, including conformance with Required Public Benefits, and conducts an annual review of the overall MUPTE program. More information on the Review Panel can be found in the Program Guide.

The MUPTE Review Panel started conducting annual project and program reviews in the fall of 2016. Read their review memos below:

FY17 Program Review
FY17 Project Review
FY16 Program Review
FY16 Project Review
MUPTE Boundary Map