Arts Education and Access Income Tax Fund (AEAF)

Portland voters overwhelmingly approved an Arts Education and Access Income Fund in 2012 helping to restore arts education in Portland public schools and expanding access to arts and culture for Portland residents. The City of Portland collects the tax and administers the funds. An independent oversight committee reviews expenditures, progress and outcomes.

Click here for the RACC AEAF Insert for Tax Year 2021

Thanks to the Arts Education Access Income Tax (AEAF), every elementary school in Portland’s six school districts (Centennial, David Douglas, Parkrose, Portland Public, Reynolds and Riverdale) now has at least one art, music, drama, or dance arts educator on staff— approximately 100 arts educators in total. Funding allows for approximately one arts educator for every 500 students.

Revenue from the AEAF  goes first to the city of Portland to cover coordination and administration costs. Next, the money is distributed to the six school districts within the city limits of Portland (65% of total funding since 2012).  This does not account for the split district of Reynold’s which only receives funding for arts education within the city of Portland’s boundary. Any additional revenues are distributed to RACC for grants to artists, arts organizations, and art projects. In 2019, the tax provided $5 million for grants supporting a wide variety of performances, exhibits, lectures, and community events, including many free and reduced-cost arts experiences for Portland residents.

RACC also uses the AEAF for special projects that expand arts access for communities of color, veterans, artists and audiences with different abilities. Portland neighborhoods underserved with RACC grants are prioritized for project funding.

For a summary of grants that RACC has awarded to nonprofit organizations using the Arts Education and Access Fund, click here. Thanks to the former Chairwoman of the Arts Education and Access Fund Oversight Committee, Laura Streib for the use of her Arts Funding graphic. Click here to download here.

To pay your share of the Arts Education Access Income Tax, click here.


Logo design by Vincente, Rose City Park 3rd Grader

Q: When do I pay my share of the Arts Education and Access Fund?

The Arts Education Access Income Tax(AEAF) is due on the same day that federal income tax is due. This year that will be on Tuesday, April 18th, 2023. The year 2022 marked the 10th anniversary of the measure.

Q: Who pays and how much?

Every Portland resident age 18 and older whose household income is above the federal poverty level and whose personal income (not including Social Security) is $1,000 or more pays the tax of $35. Other exemptions apply; visit for details. Individuals file a separate tax return with the City of Portland at the same time that federal and state taxes are due.

Q: Why was this fund needed?

Without dedicated funding, arts education constantly finds itself on the chopping block. Between 2007 and 2011, many schools in the region reduced or eliminated their arts and music teaching staff. By 2011 there were only 31 arts specialists remaining in Portland, and 11,596 students attended a K-5 school that had no art, dance, drama or music instruction whatsoever. Today there are more than 90 arts specialists in Portland.

Additionally, the fund provides support for arts organizations in Portland. Public funding helps arts organizations sustain their programs and make creative experiences accessible and more affordable to Portland residents.

Q: How much is being raised?

In 2019 Portlanders paid approximately $13.1 million into the Arts Education and Access Fund for art and art instruction in Portland K-5 schools. More information about the tax and collection can be found on the City’s website. Taxes are still being collected from 2012. This collection is included in the yearly totals even if it may not be for that particular tax year.

Q: How is the money distributed?

The city allocates between 11-21% for coordination and administrative costs to the Office of Management and Finance (OMF), then disburses funds to the six school districts with in the boundary of the city of Portland  (65% of total funding since 2012), and then finally to RACC for grants to be shared among artists and arts organizations.

Q: How does RACC decide who receives grants from the Arts Education and Access Fund?

RACC distributes Arts Education Access Income Tax proceeds through three RACC grant programs: General Operating Support,  Special Projects, and Capacity Building Grants for Culturally Specific Arts Organizations. RACC also sets aside funds to help invest in equity initiatives. Community volunteers evaluate all grant applications and make recommendations to RACC’s Board of Directors. For more information, including funding criteria, guidelines and deadlines, visit Prospective applicants are also encouraged to subscribe to Arts inFOCUS, the RACC e-newsletter, to receive monthly updates of RACC opportunities.

Q: Can I apply to become a member of the Arts Education and Access Oversight Committee?

Learn more about the committee responsibilities and how to apply here.


Grants awarded by RACC include many sources of public and private funding—including City of Portland General Fund dollars, individual and workplace donations, special event proceeds, and funding from Clackamas, Multnomah and Washington Counties. Find out more by reading the most recent Arts Education and Access Oversight Committee report (March 1, 2019).



Do you have questions that aren’t addressed here? We invite you to submit your question to RACC and we will get back to you as soon as we can. You may also contact the City of Portland, Revenue Division at