Multi-Unit Property Tax Exemption (MUPTE) Program

MUPTE Logo

The Multi-Unit Program Tax Exemption (MUPTE) program is a state-enabled housing incentive program that allows cities across Oregon to exempt property taxes on residential improvements of approved multi-unit properties for up to ten years. Although the State of Oregon enables this program, each municipality has the opportunity to shape the program to meet its own goals by controlling program requirements, criteria and program cap. The intent is to lower operating costs in the early years of a housing development so that it becomes more financially feasible.

The overview of Florence's MUPTE program eligibility is as follows: 

  • Project must be fiscally infeasible without the MUPTE

  • Project must be within one-quarter (¼) of a mile of a fixed-transit route

  • Minimum of three (3) or More Units

  • No Short-Term Housing or Transient Housing

  • New Construction Only

  • Public Good Benefits: To receive a MUPTE, a developer must show that their development meets three or more designated “public benefits.” The allowed Public Good Benefits can be found in FCC 1-17-5-A and the Standards and Guidelines document.  

    • Public good benefit specific for non-profit housing developers and recommends that the use of this public good benefit to meet the mandatory requirement should count as two public good benefits. (FCC 1-17-5-A-16 & FCC-1-17-5-B)

Applications for the MUPTE Program are now available. For questions regarding the MUPTE program, please contact the City Manager's Office and the Economic Development Program, by EMAIL or by phone - 541-997-3437. 

About the MUPTE program in Florence

On December 13, 2021, the Florence City Council approved a resolution to adopt guidance for the implementation of a Multi-Unit Property Tax Exemption (MUPTE) Program, creating Standards and Guidelines and setting the application fee for the first calendar year of the program. Resolution No. 39, Series 2021, established that the MUPTE Program Application Fee will be listed in the City’s Fee Schedule and adopted by resolution.

On December 9, 2024, the Florence City Council adopted Resolution No. 27, Series 2024, to set the MUPTE Program fees for the City of Florence. This updates the application to include the Lane County Tax Assessor’s Office administrative fees as well as City of Florence staff time.