Comment on proposed administrative rules
Metro is proposing administrative rules to give direction and add clarity to the new Metro tax codes that allow the agency to implement, collect and enforce personal and business income taxes. The rules are available for review and comment for 30 days beginning May 1, 2021. You may provide comment during an online public hearing May 19, 2021, or in writing.
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In May 2020 voters in greater Portland approved a measure to raise money for supportive housing services for people experiencing homelessness or at risk of experiencing homelessness.
The program is funded by two separate taxes: a 1% personal income tax on taxable income above $125,000 for individuals and $200,000 for those filing jointly, and a 1% business income tax on net income for businesses with gross receipts above $5 million.
Other Metro programs and projects are funded through bond measures or property tax levies. This is the first program at Metro that uses personal and business income taxes, and it is the first local personal income tax in the region since Multnomah County’s personal income tax ended in 2006.
Work is underway preparing the tax collection systems for these new taxes, which became effective in 2021. A supportive housing services tax implementation advisory table made up of experts in taxation advised Metro on new income tax codes which were adopted by Metro Council in December 2020.
Metro tax codes
Where to file and pay
Metro is collaborating with the City of Portland who has the experience, technical capability and staffing capacity to collect these taxes for Metro. Estimated business and personal income tax payments and quarterly payroll tax withholding returns can be made now at pro.portland.gov. Annual returns will be available beginning in early 2022.
For questions regarding this tax, contact the tax administrator at the City of Portland Revenue Division: [email protected] or 503-865-4748.
How do I know if I’m within Metro’s jurisdiction?
To determine whether your residence, workplace and/or earned business income is within Metro's jurisdiction, enter the property address into the Find your councilor tool. If the results provide you with a Metro Councilor, then the property is within Metro's jurisdiction and may be subject to the personal or business income tax.
2020 supportive housing services tax implementation schedule
| Important dates |
Date |
|---|
| Portland Revenue Online available for registration and payments of estimated taxes and payroll withholding |
April 2021 |
| Administrative rules: public comment period |
May 1-30 2021 |
| First quarterly withholding report due |
July 31,2021 |
| First tax returns for calendar year filers due |
April 15, 2022 |