Metro's Supportive Housing Services tax is 1% of Metro taxable income above $125,000 single / $200,000 joint through 2025, and above inflation-indexed lines from 2026 ($128,000 / $205,000 for 2026). Multnomah County's Preschool for All tax is 1.5% of County taxable income above $125,000 / $200,000 and 3% above $250,000 / $400,000, with a 0.8% rise scheduled - the County's own papers give different start years for it, so Burnside asks you to confirm the rate for any year from 2026 before the return counts as filed. Both are owed by those who live, work or have income in the area, and go on their own return to the City of Portland by April 15.
From tax year 2026 anyone who would owe more than $5,000 for either program pays quarterly estimates. Burnside puts them on April 15, June 15, September 15 and January 15 - the usual quarterly dates; confirm them on the Revenue Division's site. Withholding from a W-2 (shown as METRO or MULTCO) counts against the tax.