Voter-approved programs · City of Portland
Arts Tax
Everything the Record publishes about this program, in one place: the tax, the ballot measure, the money by fiscal year, council votes, what was promised next to what was reported, the auditors' findings, and outcome measures. Each figure carries its source and date. Sections with nothing verified yet say so.
1 · What it is
The Arts Tax, renamed the Arts Education Tax by Ordinance 192185, pays for K-5 arts teachers and grants to arts organizations.
- Who pays
- Portland residents. From tax year 2026 it is a fixed amount by filing status, owed only when Oregon taxable income is above a threshold; the schedule is on the tax dashboard.
- Who runs it
- The City of Portland.
as of 2026-10-15 · source 1 · source 2 · source 3
Rates, as published
In plain terms
The Arts Tax is a flat $35 charged to most income-earning Portland residents each year, used to fund arts education and local arts groups. The money pays for arts teachers in schools, reaching about 28,000 children a year; the number of K-5 full-time-equivalent arts teachers grew from 31 before the Arts Access Fund to 113 in 2024-25. Since 2012 the tax has generated approximately $135 million total. In FY2025-26, Arts General Operating Support totaled $2,805,000 (combining the Arts Fund and General Fund), of which $1,823,250 came from the Arts Access Fund alone, and it funded 79 local organizations.
AI-drafted plain-language summary, reviewed by an editor — not the verbatim official record. See the sources for the exact wording.
Summary as of 2026-06-24 . This summary describes the flat per-resident amount that applied through tax year 2025. Ordinance 192185 replaced it with a filing-status schedule from tax year 2026.
2 · What voters approved
The ballot measure
-
Measure 26-146
November 6, 2012Ballot title: “Restore School Arts, Music Education; Fund Arts through Limited Tax.”
Voters approved Measure 26-146, 62–38 (Nov 2012).
as of 2026-09-25 · source 1 · source 2 · source 3 · full result on Voters and the Council →
3 · Money over time
Revenue, spending and fund balance by fiscal year
- Arts general operating support grants (Arts Fund + General Fund)
- …of which from the Arts Access Fund
FY2025-26
| Fiscal year | Measure | Amount | Source |
|---|---|---|---|
| FY2025-26 | Arts general operating support grants (Arts Fund + General Fund) | $2,805,000 | sourceas of 2026-06-24 |
| FY2025-26 | …of which from the Arts Access Fund | $1,823,250 | sourceas of 2026-06-24 |
Year-by-year Arts Tax collections are not in the Record's data yet; the City Auditor's figures for FY 2024-25 are in the audit section below.
Other published money figures
Figures that are not part of a year-by-year series — multi-year totals, plan commitments, and one-off amounts — each with its own period and source.
- $135,000,000 Approx. Arts Tax total generated since 2012 (since-2012) as of 2026-10-15 · source
4 · Council decisions acting on it
Council votes linked to this program
-
Amend Arts Tax Code to provide tax relief, promote sustainability of Arts Access Fund, define critical terms, and respond to community and audit recommendations (amend Code Chapter 6.10)
On May 27, 2026 the council voted 7–5 on ordinance 2026-147; recorded outcome: passed.
Why it is listed here: Paired with Measure 26-146 through the program it created.
7–5 7 Yea · 5 Nay- Angelita Morillo voted Yea
- Candace Avalos voted Yea
- Dan Ryan voted Nay
- Elana Pirtle-Guiney voted Yea
- Eric Zimmerman voted Nay
- Jamie Dunphy voted Yea
- Loretta Smith voted Nay
- Mitch Green voted Yea
- Olivia Clark voted Nay
- Sameer Kanal voted Yea
- Steve Novick voted Nay
- Tiffany Koyama Lane voted Yea
5 · What was promised, and what was reported
Promised vs. delivered
Promise records quote the promising document and render only after the editor verifies them. Delivered figures are the program's own reports and audited statements. Each is shown as recorded; the Record computes no percent-of-goal and draws no conclusion.
No verified promise records for this program yet.
On the accountability ledger
No verified ledger entries for this program yet.
6 · Audits and recommendations
What the auditors found
-
Arts Tax: City needs to make improvements to deliver on voter approved arts education and grants commitments
2026-03-18
The finding, as recorded from the report
The Arts Tax has expanded arts education and supports arts organizations, but the City has not consistently delivered on promises to voters.
Figures the report states
- $146,000,000 — Total Arts Tax revenue generated as of FY 2024-25
- $11,200,000 per year — Average annual Arts Tax revenue flowing into the Arts Education and Access Fund
- $11,900,000 — Arts Tax collected from Portlanders in FY 2024-25
- $300,000 — Fund investment earnings in FY 2024-25
as of 2026-06-24 · audit report
The Record carries each audit's headline finding and the figures it states. Recommendation-by-recommendation status is not in the Record's data yet; where an auditor reported a count of recommendations by status, it appears above in the auditor's own words.
7 · Outcomes context
What the program and others report
Reported counts sit here beside the money, not as its result: the Record draws no causal line between a program's spending and any outcome.
| Reported figure | Period | Value | Source |
|---|---|---|---|
| Children receiving Arts-Tax-funded arts teachers (per year) | annual | 28,000 | source as of 2026-10-15 |
| K-5 FTE arts teachers in 2024-25 | FY2024-25 | 113 | source as of 2026-10-15 |
| K-5 FTE arts teachers before the Arts Access Fund | pre-fund | 31 | source as of 2026-10-15 |
| Arts GOS local organizations funded | FY2025-26 | 79 | source as of 2026-06-24 |
| Arts GOS grants-table organization rows (cross-check) | FY2025-26 | 79 | source as of 2026-06-24 |
Other programs: Supportive Housing Services · Preschool for All · Portland Clean Energy Fund · Parks Levy · Voter-Approved Taxes