On November 6, 2012, Portland voters passed the Arts Education and Access Income Tax (Arts Tax). This new income 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

2. Request an Arts Tax Exemption

File the Arts Tax Return if the household exemption does not apply.  You owe the tax if you have $1,000 or more in income after excluding Social Security benefits, pension benefits from the Oregon Public Employees Retirement System (PERS), pension benefits from the Federal Employees Retirement System (FERS) or interest income from US Treasury bill notes and bonds. 

File the Arts Tax Exemption if the combined household income, including social security and other nontaxable income, is at or below the  federal poverty level. If the Household Exemption does not apply you must file an Arts Tax Return whether or not you owe the tax. 

If due, the Arts Tax is $35 per person. There is no convenience fee if you pay online and select mail-in check or ACH payment (electronic check). There is a $0.99 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.