Supportive housing services tax

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In May 2020, Portland-area voters approved a new regional supportive housing services program funded by personal and business income taxes. Learn who these taxes affect and how to pay.

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Metro tax codes

The Metro Council, with guidance from an implementation advisory table of taxation experts, adopted new income tax codes in December 2020. Amendments to Metro code chapters 7.05, 7.06 and 7.07 to add certain clarifications and make housekeeping changes will take effect on December 22, 2021. The amended code will apply to filings for tax year 2021.

7.05 Income Tax Administration for Personal and Business Taxes (effective date Dec. 17, 2020)

216.93 KB Adobe Acrobat PDF Published Dec 17, 2020

7.06 Personal Income Tax (effective date Dec. 17, 2020)

131.43 KB Adobe Acrobat PDF Published Dec 17, 2020

7.07 Business Income Tax (effective date Dec. 17, 2020)

127.77 KB Adobe Acrobat PDF Published Dec 17, 2020

Ordinance 21-1465 (effective date Sept. 23, 2021)

577.97 KB Adobe Acrobat PDF Published Sep 23, 2021

Metro administrative rules

Metro finance staff drafted administrative rules for implementing these taxes, and carried out a public comment period on draft administrative rules in May 2021 after which revisions were made to the rules. Below are the final administrative rules for each tax, and report on the public comment period.

Metro personal income tax final administrative rules June 2021

304.28 KB Adobe Acrobat PDF Published Jun 30, 2021

Metro business income tax final administrative rules June 2021

284.36 KB Adobe Acrobat PDF Published Jun 30, 2021

Public comment report - Metro SHS tax admin rules May 2021

1.57 MB Adobe Acrobat PDF Published Jun 30, 2021

Questions?

With payroll tax withholding questions, contact [email protected].

With general supportive housing services tax questions, contact [email protected].