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The City of Portland, Oregon

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

More Contact Info

Permanent Filing Exemption for Low Income Individuals

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

  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.  You may request a Permanent Filing Exemption online or use the link below to get the form. 

Permanent Low Income Filing Exemption form for Seniors and Permanently Disabled Individuals: 
PFE Form (Fill & Print)     PFE Form (Printable)

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