Most City offices closed Wednesday, June 19, to observe Juneteenth

The City of Portland recognizes Juneteenth as a formal day of remembrance to honor Black American history and the end of slavery in the United States. Learn about Juneteenth.

Arts Tax: Collections, Disbursements, and Costs

Net revenues from the Arts Education and Access Fund will be disbursed by the Revenue Division to six Portland area school districts and the City Arts Program.
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General Information

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

Please note that the most recent tax years are still in the earlier stages of the collection process.

Arts Education: Portland School Districts

School Districts Receiving Funding

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). 

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.

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:
  • That have no Portland K-5 students.
  • That have Portland K-5 students enrolled, but whose catchment does not overlap with the City of Portland’s geographical boundaries.

Arts Access: City Arts Program

Any funds remaining after distribution to the School Districts shall be distributed to the City Arts Program (Ordinance 191605 was passed on 1/31/2024 which replaced the Regional Arts & Culture Council (RACC) with the City Arts Program). The funds will be spent as follows:   

  1. Up to 95% of the remaining funds will be distributed as grants to support non-profit Portland arts organizations.  
  2. The City Arts Program will decide which arts organizations will get funds. 
  3. If the City Arts Program 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.