PORTLAND, Ore. — Portlanders rushing to file their tax returns before the deadline at the end of the day on Monday will need to remember one additional step — Portland's annual $35 Arts Tax is due on the same day, but it has to be paid separately from state and federal taxes.
Fortunately, it's easy to do; Portland residents can pay the tax online or request an exemption through the city's website. The webpage also has fillable downloadable forms for people who would rather print them out and file or claim an exemption by mail. Households can file all their individual taxes in one payment.
The $35 tax applies to all Portland residents age 18 or older, including those who turned 18 during the prior year. Households below the federal poverty level and individuals who made less than $1,000 in the prior year are exempted, but they must still file for the exemption even if they don't owe anything. There is no prorated option; anyone who moved into or out of the city during the prior year must pay the full $35.
Portlanders who don't pay on time will be hit with a $15 penalty the day after the tax is due, with an additional $20 penalty if the tax remains unpaid for six months. There is no extension, although residents do have an option to request a waiver from the penalty. The city will send multiple notices to delinquent taxpayers before sending the bill to private debt collectors.
The tax was approved by voters in 2012, and has raised more than $124 million in the decade since it went into effect, according to a news release from the city. About $77 million has gone to arts and music education programs in Portland-area schools, with about $30 million going to local arts organizations.
The Portland Building is displaying a student art exhibit through June 2024 to commemorate 10 years of Arts Tax contributions to schools, and the Portland Art Museum is also running a student art showcase called the HeART of Portland from April 16 through April 28.
