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Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

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

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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 Filing Exemption (for seniors or permanently disabled individuals)

You may qualify for the Arts Tax Permanent Filing Exemption if you were at least 70 years old or permanently disabled by December 31, 2016 and:

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

Permanent Filing Exemption

Households with individuals that do no qualify for the Permanent Filing Exemption Program need to apply annually for the household poverty exemption.

Permanent Filing Exemption

Permanent filing exemption for seniors and individuals with disabilities request form

Request an Exemption

Request a household exemption from the Arts Tax

Federal Poverty Guideline

2016 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 Form 1040, 1040A or 1040EZ and your household did not receive TANF/SNAP (food stamp) benefits or free school lunches

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