Arts Tax: Collections, Disbursements, and Costs

General Information

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

Arts Education: Portland School Districts

School districts receiving funding:

• Centennial School District
• David Douglas School District
• Parkrose School District
• Portland Public Schools
• Reynolds School District
• Riverdale School District

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: Office of Arts & Culture

Any funds remaining after distribution to the School Districts shall be distributed to the Office of Arts & Culture (Ordinance 191605 was passed on 1/31/2024 which replaced the Regional Arts & Culture Council (RACC) with the Office of Arts & Culture). 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. A minimum of five percent of the remaining funds will be distributed for grants and programs to non-profit arts organizations, other nonprofits and schools that will give access to high-quality arts experiences to kindergarten through 12th grade students (K-12) and for grants and programs that will make arts and culture experiences available to Portland residents, with particular emphasis on programs directed to communities who are underserved by local arts providers.
3. The Office of Arts & Culture determines which arts organizations receive funds.