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Office of Management & Finance


Phone: 503-823-5157

Arts Tax: 503-865-4278

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

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Permanent Filing Exemption

You may qualify for the Arts Tax permanent filing exemption if you were at least 70 years old or permanently disabled by December 31 of the requested starting tax year and:

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

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

Permanent Filing Exemption form for Seniors and Permanently Disabled Individuals

For additional information please see our frequently asked questions page or call 503-865-4278.