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Tax Year 2021 Penalty and Interest Amnesty

Information about Metro Supportive Housing Services (SHS) Personal Income Tax and Multnomah County Preschool for All (PFA) Personal Income Tax amnesty program that was approved by Metro and Multnomah County for tax year 2021 on February 14, 2023.

Tax Year 2021 Penalty and Interest Amnesty

For tax year 2021 (returns and payments that were due on April 18, 2022), Metro and Multnomah County have offered a penalty and interest amnesty for the Supportive Housing Services and Preschool for All personal income tax programs. All penalties and interest will be waived for all taxpayers regardless of their individual circumstances. Taxpayers who fail to pay the principal tax owed for tax year 2021 after being notified by the Revenue Division may have their penalties and interest reinstated if they continue to refuse to pay the tax.

For tax year 2022, taxpayers who were required to make quarterly estimated payments (those who owe more than $1,000 for tax year 2022) will have their quarterly underpayment interest waived. All taxpayers will also have any underpayment penalty (but not late filing penalty or late payment penalty) waived for tax year 2022 only.

All other penalties and interest associated with tax year 2022 and beyond will remain in effect.

Refunds of Tax Year 2021 Penalty and Interest

For taxpayers who have paid penalty and interest for tax year 2021, refunds will be automatically created and issued by June 15, 2023. During this period, penalties and interest may still be displayed on their Portland Revenue Online taxpayer portal. We appreciate your patience.

Personal Tax Amnesty Matrix

Amnesty ReliefTax Year 2021 ​
Due April 18, 2022
Tax Year 2022​
Due April 18, 2023
Tax Year 2023​
Due April 15, 2024
Tax Year 2024 ​
Due April 15, 2025
Amnesty for Penalty & Interest on Principal Tax Owed​Yes​No​No​No​
Amnesty for Underpayment Penalty & Interest on Quarterly Payments​N/AYes​No​No​
Amnesty on Principal Tax Owed​No​No​No​No​