Skip to Main Content View Text-Only

The City of Portland, Oregon

Portland, Oregon

Welcome to the official web site of the City of Portland, Oregon

General Information: 503-823-4000


1221 SW 4th Avenue, Room 110, Portland, OR 97204

More Contact Info

Permanent Filing Exemption for Low Income 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 of the requested starting tax year. 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

You may request a Permanent Filing Exemption online or use the link below to get the form. 

Permanent Low Income Filing Exemption form for Seniors and Permanently Disabled Individuals: 
PFE Form (Fill & Print)     PFE Form (Printable)

For additional information please see our frequently asked questions page or call 503-865-4278.