The Revenue Division will be administering Metro's Supportive Housing Services (SHS) Business and Personal Income Tax programs. This page will be updated with new information for these programs.
In May 2020, voters in greater Portland approved a Measure to fund supportive housing services for people experiencing or at risk of experiencing homelessness. This program will provide funding for housing assistance and wraparound services, with the goal of ending chronic homelessness in the region.
The program is funded by two separate taxes:
- 1% personal income tax on taxable income above $125,000 for individuals and $200,000 for those filing jointly, and
- 1% business income tax on net income for businesses with gross receipts above $5 million.
This tax is effective for tax years beginning on or after January 1, 2021.
In April 2021, you will be able to register, remit payroll withholding and/or make quarterly estimated tax payments to Portland's Revenue Division. Quarterly estimated tax payments are generally required, however Metro will not assess penalties if estimated tax payments are not made for tax year 2021. Annual tax returns are due beginning April 15, 2022 (later for fiscal year filers).
Please see Metro's Supportive Housing Services website for more information about these new taxes, including the tax codes and frequently asked questions. While no specific action is required at this time, we do encourage you to begin planning for these taxes.