If Portland voters approve the renewal of the Portland Parks & Recreation (PP&R) levy, funds will be used for recreational and nature-related services and programs. The current Parks & Recreation levy is scheduled to expire in 2026 and is set at a rate of $0.80 per $1,000 assessed value. The proposed new parks levy would increase this rate to $1.40 per $1,000 assessed value beginning July 1, 2026. This measure may cause property taxes to increase more than three percent.

The levy would apply a tax rate of $1.40 per $1,000 of assessed property value, or $0.60 per $1,000 more than the current parks levy, which will expire in 2026. The proposed rate increase will result in an estimated $133 increase in annual taxes for a property assessed at a value of $221,600, or about $11 more per month than the current levy. However, because of tax limitations in the Oregon Constitution, many property owners will pay less. (See LWVPDX explanation of property tax compression here.) The levy is anticipated to raise amounts ranging from an estimated $86 million in the first year and an average of $91 million per year for the remainder of the five-year term (Fiscal Year 2026-27 through 2030-31).  

Portland Parks & Recreation services and activities are also funded by General Fund dollars, service and permit fees, grants, donations, and other sources. 

NOTE: Assessed value is the value used to calculate property tax. It is shown on the property tax statement. It is NOT the same as real market value, which is the market price of the property. 

If the levy passes, a tax at the rate of $1.40 per $1,000 of assessed property value will be assessed for five years beginning in 2026; these funds would support the PP&R’s programs and services, with an increase of $0.60 per $1,000 over the current levy. 

If the levy fails, Portland Parks & Recreation services and recreation programs will be reduced and/or eliminated; property taxes will not increase due to this levy and property taxes from the current levy will end. 

In November 2020, voters in the City of Portland approved a five-year Parks Local Option Levy in response to significant funding gaps identified in 2019, which were compounded by Portland Parks & Recreation’s loss of fee revenue in 2020 following COVID-related closures. This levy provided for a property tax of $0.80 per $1,000 of assessed property value. It was projected to raise an average of $47 million annually, and more than $239 million over five years. These funds were intended to maintain neighborhood parks, improve safety of equipment and facilities and access to programs, support equitable recreation programs, and care for Portland’s natural areas and urban forest.

The 2020 Levy provided operational funding for the city’s parks, trails, natural areas, and community facilities. The funding was primarily to 

• support maintenance and cleanliness for neighborhood parks, including trash removal and restroom cleaning 
• protect nature through urban forest care and natural area maintenance
• restore access to recreation services closed during the pandemic. 

Most levy funds were used on personnel costs, with 75% of levy funds spent on personnel in FY 2021-22 and 88% in FY 2022-23. The latest 58-page Parks Levy Annual Report is here.

Revenue from the 2020 Parks Levy will end at the expiration of its five-year term in 2026. On July 16, 2025, the Portland City Council voted unanimously to refer this levy to voters.

Measure 26-260 would replace the current property tax levy of $0.80/$1,000 assessed property value, expiring on June 30, 2026, with a new tax levy of $1.40/$1,000 assessed property value, which would apply for five years from July 2026 through June 2031. There is an approximate $600 million maintenance repair and replacement backlog. Three cents of the $1.40 levy will be directed to reducing this backlog.

According to the City Council resolution referring the proposed levy, if adopted, the levy would “support operations of community centers and pools, continue recreation programming, maintain existing parks and natural area services, expand the urban tree canopy, and more.” The funds generated by the levy will enable the PP&R to:

• Preserve and improve the health of natural areas, including rivers and wetlands, erosion control, wildfire prevention, and the removal of invasive species;
• Proactively maintain existing park trees and plant hundreds of new trees each year where the rate of canopy cover is lower;
• Prevent closures of community centers and pools; 
• Provide recreation programs, including summer camps, family-friendly movies and concerts, fitness and art classes, teen- and senior-focused programs, life-saving swim lessons, and a summer program serving free lunches to children experiencing poverty; 
• Remove financial barriers for low-income households and prioritize services for communities of color and households experiencing poverty, with equity-centered outreach, community partnership grants, and increased engagement with volunteer and partner groups.

A five-member oversight committee will review the levy expenditures and provide annual reports. The Parks Bureau will provide for a performance audit to ensure that services funded by the levy would continue to be consistent with voter intent.

• This levy will restore investments in Portland’s parks that keep playgrounds safe, pools open, bathrooms clean, and trails clear.
• It will also fund free and low-cost programs for every Portlander, and help protect our natural areas through tree planting, wildfire prevention, and habitat restoration.
• Parks and nature support the livability of the region and improve quality of life.
• Without the levy, Portland Parks & Recreation will lose nearly half its budget, forcing closures and eliminating programs for those who need them most.

• The proposed levy increases the Parks levy from the current Parks levy by 75%, by adding 60 cents/$1,000 assessed value. This represents an excessive increase in the tax burden on Portland property owners, who already face among the highest effective property tax rates in the nation. According to a 2023 analysis, Portland ranked fifth nationally for effective property tax rates on median-value homes.
• The share going to capital maintenance, $0.03 out of $1.40, generates only about $2 million, which is woefully inadequate for the $600 million backlog Portland Parks and Recreation has accumulated while expanding facilities and services. This massive deferred maintenance represents poor long-term financial planning and asset management. Rather than prioritize resources and eliminate waste, the city seeks to raise taxes.
• The city has not adequately explored alternative funding mechanisms or operational efficiencies before seeking this substantial tax increase.
• This levy still leaves PP&R at the mercy of the general fund, and a potential target for cuts whenever the City needs to balance the budget.