In 2020, voters who live inside the Metro Boundary passed a ballot measure that imposes a 1% income tax on filers with Metro taxable income over $125,000 ($250,000 for married persons who file a joint tax return).
In 2020., voters who live inside Multnomah County passed a ballot measure that imposes a 1.5% income tax on individuals with Multnomah County taxable income over $125,000 ($250,000 for married persons who file a joint return). The tax rate increases to 3% for single filers with taxable income over $250,000 ($400,000 for joint return filers).
The City of Portland Revenue Division administers collection of these on behalf of Metro and Multnomah County.
Metro Supportive Housing Services (SHS) Personal Income Tax
The SHS tax raises money for supportive housing services for people experiencing homelessness or at risk of experiencing homelessness.
To determine if your address is located in the Metro tax jurisdiction, check your address in the Metro Boundary Address Lookup tool. Revenue is distributed within the portions of Clackamas, Multnomah and Washington counties that are inside Metro’s district.
Individuals who are liable for the tax must file a separate Metro SHS personal tax return and pay the tax to the City of Portland Revenue Division to be in compliance with the tax law.
Multnomah County Preschool for All (PFA) Personal Income Tax
To determine if your address is located in the Multnomah County tax jurisdiction, search your address in Portland Maps. If the search results indicate a jurisdiction of Multnomah County, your address is within Multnomah County’s jurisdiction.
Individuals who are liable for the tax must file a separate Multnomah County PFA personal tax return and pay the tax to the City of Portland Revenue Division to be in compliance with the tax law.
Did you receive a notice from the City of Portland?
The City of Portland is imposing late payment and underpay for taxpayers who do not have enough tax withheld and do not make estimated tax payments for the tax year.
If you received a notice from the City of Portland assessing additional taxes on your return for late payment or underpayment of estimated tax, it is likely because you owed more than $1,000 when you filed your return, and you did not pay enough estimated tax or have enough taxes withheld from your wages by your employer. To avoid future penalties, taxpayers should make sure to ensure they have adequate taxes withheld or make timely estimated tax payments.
Per the City of Portland website: "The first year a taxpayer owes the taxes, there is no penalty for failing to make quarterly payments before April 15. After filing their first return, taxpayers receive a new tax account welcome letter from the City of Portland Revenue Division with information about quarterly estimated payments that may be applicable to them in subsequent tax years.
For tax years 2022 and 2023, Metro and Multnomah County sent mailers to residents notifying them of tax programs that may apply to them, tax deadlines, and available tax resources—including website information with detailed instructions.
The City of Portland, Metro and Multnomah County are working together to continue providing transparency about the process and answering taxpayer questions. Confusion about the recent notices shows we have room to improve, and we are committed to doing so. The City is evaluating ways to add further clarity to the website and billing notices.
Taxpayers should not ignore a Notice of Debt letter they've received. Taxpayers who have questions should contact the City of Portland Revenue Division tax help line at 503-865-4748 or email SHS.Tax@portlandoregon.gov (for Metro) or PFA.Tax@portlandoregon.gov (for Multnomah County) for assistance. The Revenue Division’s customer service team has been working hard to answer questions and help taxpayers resolve their accounts to ensure they do not receive a Notice of Debt letter in the next mailing cycle."
I paid my taxes on time, why did I receive a letter?
Some taxpayers paid their correctly calculated 2023 tax on or before April 15, 2024, and still received a Notice of Debt letter. This is most likely due to the assessment of interest on underpaid quarterly estimated payments and/or withholding. For taxpayers that owe $1,000 or more for either tax program, quarterly estimated payments are required if the tax liability in the prior tax year is $1,000 or more. Please review the tax payment requirements including their due dates.
For taxpayers that made quarterly payments (or whose employer withheld tax) that were assessed quarterly interest, this could be due to the employer withholding/estimated payments being underpaid, the correct account number or primary filer’s social security number not being used, or the estimated payments not being reported on the correct line of the return.
The interest on underpayment of estimated taxes was not due for tax year 2021 (the first year of the programs) or tax year 2022 (due to the amnesty program offered for that year). The interest is due for the first time for tax year 2023.
How do I make estimated tax payments?
If you are not able to have taxes withheld through your employer, you are required to make estimated tax payments if you expect to owe more than $1,000 of tax when you file your Metro SHS or Multnomah County PFA tax return. You can pay your taxes online, or you by mail.
Pay your personal tax online
You can make estimated quarterly payments, extension payments, or balance due return payments online via electronic funds transfer or by credit card.
Electronic funds transfers (ACH payments) do not have a convenience fee. The City accepts Visa, Mastercard, or Discover cards (with a 2.45% convenience fee).
Make a Metro SHS personal income tax payment
Make a Multnomah County PFA personal income tax payment
Pay your tax by mail
If you are making a payment for more than one personal tax program, please a complete a separate voucher for each program.
Use Form PIT-V to make an extension payment, which must be remitted by the original return due date (generally April 15) for an automatic six-month filing extension. The Revenue Division does not allow an extension of time to pay your tax.
Download PDF fileForm PIT-V - Metro SHS/MC PFA Personal Income Tax Payment Voucher (Fill & Print)280 KB
Download PDF fileForm PIT-V - Metro SHS/MC PFA Personal Income Tax Payment Voucher (Printable)264.98 KB
Mail voucher with payment to us
If you are making a payment for more than one personal tax program, please enclose a separate check or money order for each program. To ensure credit to your account, include the taxpayer's name, SSN or account number if known, tax program, and tax year on your check.
Make the check or money order payable to 'City of Portland.'
Returned checks will incur a $35 charge (returned check charge policy).
Mail your Personal Income Tax Voucher(s) with your payment(s) to:
Revenue Division - Personal Income Taxes
PO Box 9250
Portland, OR 97207-9250
Checks and payment vouchers for multiple tax programs can be mailed in the same envelope.