Notices For Multnomah County Preschool For All Tax In The Mail

Portland, Ore. — Multnomah County has begun sending Preschool for All tax notices to nearly 300,000 households in the area to remind them of the upcoming tax deadline of April 18, 2023. The Preschool for All tax was passed by voters in November 2020 and is designed to provide free, culturally responsive, inclusive preschool for 3- and 4-year-olds in Multnomah County.

The program offered 718 slots for children in its first year and will increase the number of slots each year until there is a publicly funded preschool slot available for every interested family by 2030. The Preschool for All tax is funded by a marginal personal income tax on high-income earners in Multnomah County. This includes individuals with Oregon taxable income over $125,000 and joint filers (including head of household and qualifying widow(er)) with Oregon taxable income over $200,000.

More than 90% of Multnomah County households do not meet the income threshold and do not owe the tax. However, qualifying taxpayers need to file and remit payment to avoid penalties and interest. To ensure clear communication, Multnomah County Chair Jessica Vega Pederson announced in February 2023 that all interest and penalties would be waived for tax year 2021 through an amnesty period.

Taxpayers who were required to make quarterly payments in tax year 2022 (taxpayers who owe more than $1,000 in 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. Anyone who has already paid their 2021 tax and paid interest and/or penalties for tax year 2021 will receive a full refund for the interest and penalties paid for that year.

All payments and filings should be made to the City of Portland through the Revenue Division’s website or participating tax software. Taxpayers can file and pay online at or through the personal income tax filing on the City of Portland’s website. For questions regarding filing/payment, email the City Revenue Division at [email protected]. Taxpayers can also visit the website to learn more about the history of the tax and Preschool for All.