Who owes it
- Residents of the City of Portland aged 18 or over
- With $1,000 or more of income of their own
- In a household above the federal poverty level
It is a flat $35 per qualifying person, not per household. Two working adults in a Portland home owe $70 between them, filed individually or together depending on how you file.
Who is exempt
- Anyone under 18
- Individuals with under $1,000 of their own income
- Households at or below the federal poverty level — but this exemption must be claimed by filing, not assumed
- Income consisting solely of certain exempt sources, such as Social Security or specified benefits
How it is filed
- 1Filed with the City of Portland, not with Oregon and not with the IRS.
- 2Due on the same date as your federal return, generally 15 April.
- 3Filed and paid online, or by mail.
- 4It is not part of your Oregon return and it is never withheld from wages.
I just moved to Portland. Do I owe it for this year?
Liability is based on residency in the city during the tax year. Moving in mid-year generally creates a liability for that year. File and pay rather than assuming a proration.
My only income is Social Security.
Certain income sources are exempt, and a household at or below the federal poverty level is exempt — but the exemption should be claimed by filing so the city has a record.
I have never filed it. How far back should I go?
The city will generally accept prior-year filings. Bring the years to us and we will file them together — it is inexpensive to clear and it stops the notices.
Can my accountant file it with my return?
We file it as part of preparing your return where you are a Portland resident. It is a separate filing but it happens at the same time.
Not sure which of these apply to you?
Most Portland-area households owe at least two of these and know about one. An appointment sorts out which returns you actually need to file.
Written by
Enrolled Agent, Oregon Licensed Tax Consultant
License number: Enrolled Agent 00160070-EA · Oregon Licensed Tax Consultant 35746-C
Heather has spent more than a decade preparing individual and business returns across the Portland metro and the Columbia Gorge, and holds unlimited rights to represent taxpayers before the IRS.
Last reviewed
This page is general information about Oregon, Washington and federal tax rules, not advice about your own return. Thresholds and rates change every year. Figures were verified as of August 2026 — check the linked official sources, or talk to us about your situation.