Who has to pay it, why they must pay it, and where the money goes
($76 million since 2012)
The Arts Education and Access Income Tax was approved by Portland voters in the November 6, 2012 general election (Ballot Measure 26-146). Every Portland Resident age 18 or older, must file either an annual arts tax return, or request an arts tax exemption. Exemptions are only granted if the individual’s total annual income is less than $1,000. Portland requires you to file an annual arts tax return regardless of whether or not you owe the $35.
Go to Portland Maps to see if you are within the city limits of Portland.
Net revenues from the Portland Art Tax are disbursed by the Revenue Division to six Portland area school districts and the Regional Arts & Culture Council (RACC).
RACC Portland Public Art Walk Guide (PDF)
RACC (Regional Public Arts & Culture Council)
The Citizen Oversight Committee is charged with reviewing the expenditures, progress and outcomes of the Arts Education & Access Fund and reporting their findings annually to City Council.
(Here you may view an accounting of tax receipts, expenses and disbursements combined for all years of the Portland Art Tax program) Where has the $12 million dollars gone
Arts Education: Portland School Districts Distribution Methodology
1. Funds distributed to school districts will be used to hire certified arts or music education teachers for elementary school students for Kindergarten through 5th grade (K-5).
2. Distribution is based on a ratio of one teacher for every 500 K-5 students at schools that serve Portland K-5 students. Schools and Charter schools with less than 500 Portland K-5 students will get funds on a pro rata basis based on the number of students attending that school.
3. Students attending schools that receive no distribution of funds will not be counted.
Districts receiving funding:
Centennial School District
David Douglas School District
Parkrose School District
Portland Public Schools
Reynolds School District
Riverdale School District
The Portland Art Tax does not currently have a sunset date.
For more information on the arts tax you can call the city at 503-865-4278 to speak to a customer service representative Monday thru Friday, from 9 a.m. to 4:45 p.m., or email artstaxhelp@portlandoregon.gov.
Link to art tax page and FAQ at portlandoregon.gov
Below are images of the mailer on the Portland Art Tax
This material is compiled from sources SST believes to be reliable. The possibility of error does exist. The material is intended only as educational and may omit information on exceptions, qualifications, definitions, and effective dates. The reader should not rely solely on this material but should review original sources to determine the law and applicability for each situation. Neither the author nor Solid State Tax Service, LLC will be responsible for any error, omission, or inaccuracy under any circumstance.