The Arts Education and Access Income Tax (Arts Tax) will fund Portland school teachers and art focused non-profit organizations in Portland.

Each Portland resident, age 18 and older, must file either:

1. Arts Tax Return

   • One or more people in the household earn income above the federal poverty level and have $1,000 or more income (tax due); OR

   • You have less than $1,000 of income (do not include income from social security) but live with a spouse or parent that has income above the federal poverty level (no tax due); OR

   • Your income is only social security benefits, including disability benefits (no tax due)

2. Request an Arts Tax Exemption

   • Your household is at or below the federal poverty level (all income, including social security, is counted to determine if you qualify) (no tax due)

If due, the Arts Tax is $35 per person. Avoid online convenience fees by selecting mail-in check or ACH payment (electronic check). There is a $0.99 online convenience fee when paying with Visa or MasterCard (credit card or debit card charged as credit).

Call 503-865-4ART (4278) to speak to a customer service representative Monday thru Friday, from 8 a.m. to 5 p.m., or email artstaxhelp@portlandoregon.gov.