Tax year 2021 penalty waiver
Metro will offer penalty and interest waivers to taxpayers who pay the personal income taxes they owe for Tax Year 2021 – taxes that were due April 18, 2022.
Taxpayers who have a potential tax liability should not wait to submit their 2021 returns. Metro reserves the right to reassess 2021 penalties and interest for those who continue to not file their return or otherwise attempt to evade Supportive Housing Services personal income tax liability after notification.
Taxpayers who were required to make quarterly payments in tax year 2022 (taxpayers who owe more than $1,000 in personal income tax for the year), will have their interest for quarterly underpayments waived for tax year 2022 only. All other penalties and interest associated with tax year 2022 and beyond will remain in effect.
The Metro-area business income tax is unaffected by these waivers
Because Metro does not have an income tax department, it contracts with the Portland Revenue Division to administer the tax. Taxes can be paid online at https://pro.portland.gov/. Taxes for tax year 2022 are due April 18, 2023, the same day as the federal and state personal income tax deadlines.
Personal income taxpayers who already paid penalties or interest will get information about refunds in the coming weeks. Refunds may take several months to process. The Portland Revenue Division’s website is being updated and may continue to include materials reflecting penalties and interest charges for 2021.
The Supportive Housing Services personal income tax is a 1% marginal tax on high-income earners – people who make more than $125,000 in taxable income or couples that make more than $200,000 in taxable income in the Metro region. For example, a single Oregonian who has a taxable income (after deductions) of $125,500 would owe $5 in taxes; a couple with a taxable income (after deductions) of $210,000 would owe $100. Only the amounts earned over $125,000 and $200,000 are taxable.
In its first 15 months, the Supportive Housing Services fund has helped place more than 2,200 people into supportive housing services (which include a place to live and support services needed to maintain housing); built or maintained funding for 900 shelter beds; and provided eviction protection for nearly 10,000 Oregonians.
View the full performance dashboard for Supportive Housing Services