How to Pay the Art Tax in Multnomah County
Learn who needs to pay the Multnomah County art tax, available exemptions, payment methods, and what happens if you don’t comply.
Residents of Multnomah County who earn income may be required to pay the Arts Education and Access Income Tax, commonly known as the “arts tax.” This annual tax funds arts programs in public schools and local nonprofit organizations. While it is a small fee, failing to pay can result in penalties.
Understanding whether you owe this tax, available exemptions, and how to make a payment is essential for staying compliant.
Who Must Pay
Portland residents with taxable income must pay the arts tax. This applies to full-time residents and those who spend a significant portion of the year in the city. Each qualifying adult in a household must pay separately, regardless of marital status or shared income.
The tax applies to all taxable income, including wages, salaries, self-employment earnings, and investment income. It is a flat tax, meaning the amount owed is the same regardless of income level. Even part-time workers and those with multiple jobs must pay the full amount.
Employers do not withhold this tax from paychecks, so individuals must ensure payment is made. The deadline is typically April 15, aligning with federal and state tax deadlines. If the due date falls on a weekend or holiday, it is extended to the next business day.
Exemptions and Income Criteria
Some residents qualify for exemptions based on income or specific circumstances. Individuals whose total income falls below the federal poverty threshold for their household size are exempt. In 2024, a single-person household qualifies if their income is below $15,060, while a family of four must earn less than $31,200.
Retirees and individuals living on non-taxable income may also be exempt. Social Security benefits, Supplemental Security Income (SSI), and certain disability payments do not count as taxable income for arts tax purposes. Those whose only income comes from these sources do not owe the tax. However, if they receive taxable income from part-time work, pensions, or investments, they may still be responsible for payment.
To claim an exemption, residents must submit an application to the City of Portland’s Revenue Division, typically with supporting documents such as tax returns or benefit statements. Exemptions are not automatically renewed each year, so individuals must reapply annually if they continue to qualify. Late submissions should be handled promptly to avoid penalties.
Payment Options
Residents can pay the arts tax online, by mail, or in person. The City of Portland’s online payment portal accepts debit cards, credit cards, and electronic bank transfers. A small processing fee applies to card payments, while bank transfers typically do not incur extra charges.
Mailed payments must include a check or money order payable to the “City of Portland Arts Tax,” with the taxpayer’s identification number or full name for proper processing. Payments must be postmarked by the deadline to be considered on time.
In-person payments can be made at designated drop-off locations, including Portland’s Revenue Division office. This option allows individuals to ask questions and receive assistance if needed. Residents who prefer not to pay in a lump sum can set up an installment plan, but all installments must be completed within the tax year to avoid penalties.
Noncompliance Consequences
Failing to pay the arts tax on time results in penalties. A $15 late fee applies if the payment is not received by the due date, increasing to $35 after several months. These penalties are added to the original amount owed. The City of Portland’s Revenue Division sends multiple notices before imposing higher penalties.
Unpaid balances may be sent to collections, where additional fees and interest can accumulate. The city can garnish wages, intercept state tax refunds, or place liens on property to recover unpaid amounts. Even small unpaid balances can lead to collection efforts.