The Portland Arts Education and Access Income Tax (Arts Tax) is due the same day as state and federal taxes–Tuesday, April 18. The funds collected from this tax support art and music education in public elementary schools and increases access to arts programs and performances for Portlanders citywide. Portland residents age 18 and older who have $1,000 or more in income for the 2022 calendar year and are in a household above the federal poverty level are required to pay $35 each.
The exception to responsibility to pay this tax goes to those who live in a household whose annual income is at or below the federal poverty level. All income is considered, regardless of amount. Income can be from wages, self-employment, investments, rentals, retirement, disability, unemployment, spousal/child support or any other source. “Income” does not include any income a city is prohibited from taxing by state or federal laws. To determine where your household’s income is based on the federal poverty level, and if you are exempt from paying the Arts Tax, visit bit.ly/FederalPovertyLevelChart.
The Arts Tax can be filed and paid online, by mail or in person. Online payments will be posted the next business day and payments that are mailed will only be considered “timely” if they are postmarked before April 18.
Even if you are not required to pay the tax, the city reminds residents that they are required to file. Filing requires five pieces of information: name, address, email address, full Social Security number and year of birth. Providing your email address when you file, whether online or mailing in a printed form, will allow the Revenue Division to send you an electronic reminder next year. Reminders are generally mailed mid-March.
Failure to pay the Arts Tax will result in penalties that are assessed starting the day after the payment was due. For 2023, a $15 penalty will be assessed on April 19. An additional $20 penalty will be assessed if the Arts Tax is still unpaid six months or more after the due date (mid-October). Links to the penalty waiver and refund request forms are available at portland.gov/revenue/arts-tax.
Questions about payment of the Arts Tax can be emailed to ArtsTaxHelp@portlandoregon.gov or addressed by calling 503.865.4278 Monday-Friday 9 am-4:30 pm.