Fewer Portlanders will need to file or pay the Arts Education Tax beginning with tax year 2026, while those who do will pay more. Learn what’s changing and how to comment on proposed administrative rule changes needed to implement the new requirements, approved this Spring.
Proposed updates would modernize rules for amusement devices, private parking lots, secondhand dealers, payday lenders, and social games. Submit comments online through August 31, 2026.
The City of Portland Revenue Division is amending the administrative rule, ADM-14.12 Collections and Foreclosure Process for Delinquent Sewer Safety Net Liens.
The City of Portland Revenue Division is amending administrative rules related to Collections and Foreclosure Process, Residential Rental Registration and Fee, and adopting an administrative rule for Property Management License Fee Penalty Adjustment.
Recent media reports have incorrectly suggested that $9 million in Arts Tax funds are sitting unused. The Arts Tax, which supports schools and arts organizations, is actively managed, with a balance that fluctuates as revenues are collected and disbursed throughout the year.
The Arts Access Fund has raised more than $147 million since Portland voters approved the $35-per-year flat tax in 2012. It has provided more than $85 million to Portland school districts, reaching nearly 28,000 children per year as well as providing grants to local arts organizations.
Payments for the 2025 tax year are due by April 15, 2026, and can be filed and paid online at Pro.Portland.gov, through income tax preparation software or by mail. This includes voter-approved programs such as Metro’s Supportive Housing Services and Multnomah County’s Preschool for All.
The City of Portland’s Revenue Division administers income tax programs for Metro and Multnomah County. Payments for the 2024 tax year are due by April 15, 2025, and can be filed and paid by mail, online at Portland.gov or through income tax preparation software.
In 2020, Metro and Multnomah County voters approved income tax measures for supportive housing services across Multnomah, Clackamas and Washington Counties and for establishing a tuition-free preschool program in Multnomah County – the first income taxes of their kind for area residents.
This year marks a decade of the Arts Education and Access Fund, or "arts tax," which has raised more than $124 million since Portlanders said yes to the $35-per-year income tax - and yes to funding arts education for every public elementary school child in Portland.
The Arts Education and Access Fund has raised $112 million to support arts and culture in Portland since 2012. The City of Portland collects the $35-per-year tax from Portland residents who earn at least $1,000 per year. The fee is due April 18, 2023 and can be paid online.
An administrative change to Portland’s Arts Education and Access Fund would direct the City Arts Program to manage arts education coordination for Portland’s six school districts, improve oversight of voter investments and strengthen collaboration between school districts and among arts teachers.
Personal income taxes for the Multnomah County Preschool for All Personal Income Tax (PFA) and Metro Supportive Housing Services Personal Income Tax (SHS) are due on April 18, 2022.
Business income taxes for the Portland License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services Business Income Tax are due on April 18, 2022.
A decade after being approved by voters, the Arts Education and Access Fund has raised $100 million to support arts and culture in Portland. The City of Portland collects the $35-per-year tax from Portland residents who earn at least $1,000 per year.
The Arts Education and Access Fund has raised $100 million to support arts and culture in Portland since 2012. The City of Portland collects the $35-per-year tax from Portland residents who earn at least $1,000 per year. The fee is due April 18 this year and can be paid online.