Skip to Main Content View Text-Only

Office of Management & Finance


Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info



These Portland residents do not pay the Arts Tax:

  1. Individuals who are under the age of 18;

  2. Individuals whose household income is at or below the federal poverty level; and

  3. Individuals with less than $1,000 of income.

Permanent Senior Filing Exemption

You may qualify for the Arts Tax permanent senior filing exemption if you were at least 70 years old by December 31, 2014 and:

  1. Your household income is below the federal poverty guideline, OR
  2. Your annual income is less than $1,000

The Permanent Senior Filing Exemption Program is new.  This year we are accepting paper forms only.  Please use the link below to get the form. 

Permanent Senior Filing Exemption form

Households with individuals under 70 years of age need to apply annually for the household poverty exemption.

Permanent Senior Filing Exemption

Senior exemption request form

Request an exemption

Request a household exemption from the Arts Tax

Federal Poverty Guideline

2014 Federal Poverty Guideline description and chart

Are you exempt from paying this tax?

Flowchart to assist with determining exemptions as well as verification documents required to support your request

Form 4506-T (IRS request for record of account)

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

Household Exemption

Administrative rule about how the division determines a household's eligibility for an exemption

Request for Financial Information

Administrative rule about the division's right to request financial information from taxpayers to verify an exemption request

Liability Date of "Eighteen Years Old"

Administrative rule regarding determining tax liability for people who just turned 18 years old