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The City of Portland's Arts Access Fund ensures that students in Portland have access to the arts as part of their K-5 education. This collective fund, fueled by the Arts Tax, is unique to Portland, impacting every public elementary school student in the city.
After school districts receive funding, the remaining funds are distributed as grants to local arts organizations through the Office of Arts & Culture's General Operating Support and Small Grants for Arts Organizations programs.
Payment for the 2025 tax year is due April 15, 2026, and can be made online. The process takes about five minutes and no account is necessary. Receipts will be sent by email.
What the Arts Access Fund supports
Access to the arts is a core part of the human experience—allowing us to express and explore emotions, connect with others, and process what's happening in the world around us.
The Arts Access Fund supports elementary arts teachers in Portland's six school districts and expands access to the arts for all Portlanders.
Recently, Arts Tax dollars supported investments that include:
- $8.1 million to Portland schools for the 2025-26 school year for visual arts and music teachers, serving 28,000 students
- $1.8 million for Portland-based arts and culture organizations—as part of $2.8 million in General Operating Support grants
- $350,000 for small project grants through the Regional Arts and Culture Council (RACC)—as part of $1.4 million distributed
How the Arts Tax and Arts Access Fund work
Portland voters approved the Arts Access Fund in 2012, establishing an annual $35 tax (the Arts Tax) for most city residents ages 18 and older, with limited exceptions.
Net revenues are deposited in the Arts Access Fund for distribution - first to Portland schools and then to the Office of Arts & Culture.
Schools use the funds to hire certified arts teachers for elementary school students for kindergarten through 5th grade.
Learn how the Arts Access Fund works
Because the City receives most arts tax payments in the spring, around the same time federal and state income taxes are due on April 15, the City must plan disbursements for the new fiscal year before all revenue is collected.
Arts Access Fund balance cycle
The model below illustrates how the Arts Education and Access Fund balance changes over the course of a year. It is based on past fund balances and shows the typical timing of tax collections, along with City costs and disbursements over a four-year period, reflecting how the balance ebbs and flows over the fiscal year. The stars mark points in time when the fund balance is captured in the City's annual financial reporting.
Make your Arts Tax payment
Payment for the 2025 tax year is due April 15, 2026, and can be made online. The process takes about five minutes and no account is necessary. Receipts will be sent by email.

