Preschool For All Tax Notices

Multnomah County has begun mailing Preschool for All tax notices to nearly 300,000 addresses ahead of the April 18, 2023 tax deadline to notify taxpayers that they may be subject to the Preschool for All Personal Income Tax.

Passed by voters in November 2020, Preschool for All connects 3- and 4-year-olds in Multnomah County to free, culturally responsive, inclusive preschool. The program offered 718 slots for children in its first year. Each year the number of slots will increase until there is a publicly funded preschool slot available for every interested family in 2030. 

Preschool for All is funded with a marginal personal income tax on high-income earners in Multnomah County. This includes individuals with Oregon taxable income over $125,000, and for joint filers (including head of household and qualifying widow(er)) with Oregon taxable income over $200,000. More information can be found here for taxpayers and employers. More than 90% of Multnomah County households do not meet the income threshold and do not owe the tax.

The mailers are one part of a direct outreach effort, which also includes communication via social media and other methods, to inform households subject to the tax of their tax obligation prior to the April 18, 2023 due date (tax year 2022). In the first year the new tax was levied, more than 20,000 households received late notices for missing the payment deadline for the Preschool for All in Multnomah County and Supportive Housing Services taxes in the tri-county area. To respond to a lack of 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 who paid interest and/or penalties for tax year 2021, will receive a full refund for the interest and penalties paid for that year. Refunds will be issued over the coming months by the City of Portland, who also collects the tax on behalf of the County. 

All payments and filings should be made to the City of Portland through the Revenue Division’s website or through 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

Taxpayers can also go online to learn more about the history of the tax, and Preschool for All.

Source: Multnomah County

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