Exemptions

These Portland residents do not pay the Arts Tax:

1. Individuals who are under the age of 18;

2. Individuals whose household income is at or below the federal poverty level; and

3. Individuals with less than $1,000 of income.

Permanent Filing Exemption for Low Income Individuals (seniors or permanently disabled individuals)

You may qualify for the Arts Tax permanent filing exemption if you meet low income requirements and you were at least 70 years old or permanently disabled by December 31, 2020. To meet low income requirements:

   1.   Your household income is below the federal poverty guideline, OR

   2.   Your annual income is less than $1,000

Permanent Filing Exemption

Households with individuals that do not qualify for the Permanent Filing Exemption Program need to apply annually for the household poverty exemption.