Arts Tax: 503-865-4278
Business Taxes: 503-823-5157
111 SW Columbia St, Suite 600, Portland, OR 97201
These Portland residents do not pay the Arts Tax:
Individuals who are under the age of 18;
Individuals whose household income is at or below the federal poverty level; and
Individuals with less than $1,000 of income.
You may qualify for the Arts Tax Permanent Filing Exemption if you were at least 70 years old or permanently disabled by December 31, 2015 and:
The Permanent Filing Exemption Program is new. We are currently accepting paper forms only. Please use the link below to get the form.
Households with individuals that do no qualify for the Permanent Filing Exemption Program need to apply annually for the household poverty exemption.
Senior exemption request form
Request a household exemption from the Arts Tax
2015 Federal Poverty Guideline description and chart
Flowchart to assist with determining exemptions as well as verification documents required to support your request
Submit this form with your exemption request if you did not file a 2014 Form 1040, 1040A or 1040EZ and your household did not receive TANF/SNAP (food stamp) benefits or free school lunches in 2014
Administrative rule about how the division determines a household's eligibility for an exemption
Administrative rule about the division's right to request financial information from taxpayers to verify an exemption request
Administrative rule regarding determining tax liability for people who just turned 18 years old