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

Arts Tax: Collections, Disbursements & Costs

Net revenues from the Arts Education and Access Fund will be disbursed by the Revenue Division to six Portland area school districts and Regional Arts & Culture Council (RACC). The Citizen Oversight Committee is charged with reviewing the expenditures, progress and outcomes of the Arts Education & Access Fund and reporting their findings annually to City Council.

All Years: Revenue and Expenses: Arts Education and Access Income Tax
Tax Year 2014: Revenue and Expenses: Arts Education and Access Income Tax
Tax Year 2013: Revenue and Expenses: Arts Education and Access Income Tax

Tax Year 2012: Revenue and Expenses: Arts Education and Access Income Tax

Arts Education: Portland School Districts

  1. Funds distributed to school districts will be used to hire certified arts or music education teachers for elementary school students for Kindergarten through 5th grade (K-5). 

  2. Distribution is based on a ratio of one teacher for every 500 K-5 students at schools that serve Portland K-5 students. Schools and Charter schools with less than 500 Portland K-5 students will get funds on a pro rata basis based on the number of students attending that school.

  3. Students attending schools that receive no distribution of funds will not be counted.  

Funds will not be distributed to elementary schools within the school districts: 

  1. That have no Portland K-5 students.

  2. That have Portland K-5 students enrolled, but whose catchment does not overlap with the City of Portland’s geographical boundaries.  

Districts receiving funding:

Arts Access: Regional Arts & Culture Council

Any funds remaining after distribution to the School Districts shall be distributed to RACC. The City’s contract with RACC ensures the funds are spent as follows:   

Grants to support non-profit Portland arts organizations

  1. Up to 95% of the remaining funds will be distributed to RACC for grants to support non-profit Portland arts organizations.  

  2. RACC will decide which arts organizations will get funds based on their contract with the City. 

  3. If RACC distributes less than 95% of the funds to non-profit Portland arts organizations, the remaining funds will go to non-profit organizations and schools that will give access to arts experiences to K-12 students and for grants and programs that will make arts and culture experiences available to Portland residents.