Every year, Portland residents support arts education and Portland’s creative economy by paying the Arts Education and Access Income Tax (Arts Tax). Every Portland resident age 18 and older that earns income above the federal poverty level and has $1,000 or more income is liable to pay the $35 tax. If your household’s annual income is at or below the federal poverty level, you may request an exemption.
The money collected funds art and music education in public elementary schools and increases access to arts programs and performances for Portlanders citywide. Six public school districts in the city of Portland (Centennial, David Douglas, Parkrose, Portland Public, Reynolds and Riverdale) receive at least one visual art, music, drama or dance teacher for every 500 students.
The remaining funds are distributed as grants to programs and nonprofit organizations that help make arts and culture experiences more accessible to the public, including K-12 students and underserved communities.
Since the ballot measure was passed in 2012, $135 million has been collected, providing arts teachers for 30,000 elementary school children and more than $30 million in grants to local organizations. Prior to the Arts Tax, there were 31 K-5 full time equivalent arts teachers across the six school districts; in 2024, there were 111.
The Arts Tax is due at the same time as Federal tax returns (April 15). Unlike tax returns, there is no extension to file or pay the Arts Tax. Filing and payment (or claiming an exemption) can be done online, by mail or in person; visit portland.gov/revenue/pay-arts-tax for details on all methods. Filing is required even if you do not owe the tax.
Those who do not pay the tax by the due date will be assessed penalties—$15 assessed April 16 and an additional $20 assessed if the Arts Tax is unpaid by October 16.
