How does the Arts Access Fund work?

The Arts Access Fund began with a ballot initiative in 2012, which was passed by Portland residents and established a $35 income tax (the Arts Tax) on every eligible adult in Portland.

Step 1: Collect the Arts Tax and subtract collection costs

The City of Portland’s Revenue Bureau is responsible for collecting the Arts Tax, and collection costs have averaged 11.5% over the last decade. 

Step 2: Disburse funds to Portland schools

After collection costs are subtracted, Arts Tax revenue is distributed through the Arts Access Fund to school districts serving Portland, specifically so they can hire certified K-5 arts teachers. Funds are distributed to school based on the number of students in each district and are used specifically to hire art and music teachers—one full-time equivalent (FTE) music or visual arts teacher per 500 elementary school students—at Portland’s six school districts and charter schools. 

More specifically, the 2012 ballot measure stipulates that school district disbursements be calculated using this formula: (District's K-5 enrollment #/500) x District's average teacher salary = Arts Access Fund disbursement amount.

Portland school districts that receive Arts Access Fund disbursements include:

• Centennial
• David Douglas
• Parkrose
• Portland Public
• Reynolds
• Riverdale

Step 3: Set aside funds for the Office of Arts & Culture’s arts education coordination efforts

The Office of Arts & Culture then allocates up to 3% of net revenues to help coordinate arts education services and outcomes—including the City’s Arts Education Program Manager’s salary, the launch of a new arts education framework pilot for the 2025-26 school year, and much more—across the districts. 

Step 4: Distribute remaining funds to Portland-based arts and culture organizations as grants

After collection costs, school disbursements, and arts education coordination allocation, remaining Arts Access Fund dollars are distributed as grants via Arts & Culture’s grantmaking programs to local arts and culture organizations. 

Infographic: How does the Arts Access Fund work?

This infographic covers all of the steps outlined above in visual-form. Feel free to download a copy for yourself, too!

View full size image of Overview of the Arts Access Fund

Learn more about the schools and organizations that receive Arts Tax funds