he Arts Education Tax will look different beginning with tax year 2026 (due on April 15, 2027), and implementation is now underway on updates adopted by Portland City Council this May. The changes mean fewer Portlanders will need to pay the Arts Education Tax, while those who do will pay more.
Many Portlanders who are currently required to file or pay the tax will no longer need to do so. For those who continue to owe the tax, the amount for tax year 2026 will be $50 for individual filers and $100 for married couples filing jointly. The changes simplify tax administration and help maintain stable funding for arts education in Portland's public elementary schools and grants to local arts organizations serving K-12 students.
The changes apply to the 2026 tax year, with payments due April 15, 2027.
Beginning with tax year 2026, whether someone needs to file or pay the Arts Education Tax will be based on their Oregon taxable income and filing status. As a result, fewer Portlanders will need to file or pay the Arts Education Tax.
- Portlanders whose Oregon taxable income is $20,000 or less - if filing single or married filing separately, or $40,000 or less - if married filing jointly, head of household or qualifying surviving spouse, generally won't need to file or pay the Arts Education Tax.
- Additional deductions may lower the income amount used to determine whether someone owes the tax.
- Because the tax is now based on Oregon taxable income, many people who previously had to file to claim an Arts Education Tax exemption will no longer need to file for an exemption.
For people who owe the tax, the 2026 tax amount, due April 15, 2027, is $50 for people filing single, married filing separately, head of household or qualifying surviving spouse. The tax amount is $100 for married couples filing jointly.
Taxpayers will also be able to file using participating tax preparation software.
The Arts Education Tax powers the Arts Access Fund, which supports arts education for Portland's public elementary students and provides grants to local arts organizations serving K-12 youth and underserved communities.
Before voters approved the Arts Education Tax in 2012, Portland lacked elementary school arts educators, leaving many children without access to arts education. Since then, the tax has generated more than $150 million, funding arts teachers for 28,000 elementary school children each year and providing more than $30 million in grants to local arts organizations.
Beginning with tax year 2027, tax amounts and the income limits that determine who files will be adjusted annually to keep pace with inflation, helping maintain reliable funding for arts education.
To implement the Council-approved changes, the Revenue Division must update the administrative rules that govern how the Arts Education Tax is administered. These rules are separate from the changes adopted by Portland City Council last spring.
Under City Code, the Revenue Division is required to adopt administrative rules to support the change in tax collection and administration. The proposed updates provide the details needed to implement changes already adopted by Council in tax year 2026. They include clarifications about who is considered a Portland resident for tax purposes, what information is required to file a protest or request a refund, and how penalty waivers are handled.
Community members can comment on the proposed administrative rule changes from Sept. 16 through Oct. 16, 2026.