Tax Administration Policy - Multnomah County Commission and Metro Council Penalty and Interest Amnesty
Metro Code Sections 7.05.270 and 7.05.280 and Multnomah County Code §§ 11.538 and 11.540, allow the administrator to waive penalty and interest for good cause and adoption of a written policy. This policy is adopted under Multnomah County’s Commission and Metro’s Council announcement of a Tax Year 2021 Penalty and Interest Amnesty. The amnesty applies only as discussed in the next two paragraphs.
For tax year 2021 (returns and payments that were due on April 18, 2022), 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.
The above policy is in effect as of February 14, 2023, when the Tax Year 2021 Penalty and Interest Amnesty was announced. Any other penalties and interest imposed by the applicable law for tax year 2022 remain in effect. All penalties and interest imposed by the applicable law for tax years 2023 and later remain in effect.
02/14/2023 ______Thomas Lannom_____
Date Revenue Division Director
Adopted: 02/14/2023