Video forum on Ballot Measure 26-260 is forthcoming.
Multnomah County – Ballot Measure 26-260
About the Ballot Measure
TITLE: Maintain safe parks, nature, affordable recreation through 5-year levy.
OVERVIEW: 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.
FINANCIAL IMPACT: 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 increasing to $91 million per year for the end of the five-year term (Fiscal Year 2026-27 through 2030-31)–a total of approximately $456 million.
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.
PROBABLE RESULTS OF A YES VOTE: 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.
PROBABLE RESULTS OF A NO VOTE: If the levy fails, Portland Parks & Recreation services and recreation programs will be reduced and/or eliminated, and the Parks operating budget would be reduced by approximately half; property taxes will not increase due to this levy and property taxes from the current levy will end.
BACKGROUND
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, to address critical funding needs for the city’s parks and recreation services. 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, expand equitable recreation programs, and care for Portland’s natural areas and urban forest. Shortly afterward, the Covid-19 pandemic worsened PP&R’s financial challenges by halting in-person fee-generating programming—a critical revenue source.
Funds generated from the 2020 Levy were used for a number of parks and recreation purposes, including summer camps, cleaning and opening restrooms, safety checks on play equipment, maintenance, and litter removal, as well as administrative costs related to marketing, outreach, and other overhead costs. 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.
SUMMARY OF CITY RESOLUTION
Measure 26-260 would replace the current property tax levy of $0.80/$1,000 assessed property value, expiring on July 1, 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. A portion of the levy is designated to pay for capital maintenance projects to commence addressing that backlog.
According to the Council, if adopted, the proposed levy will prevent reductions to park services and recreation programs, preserve and restore parks and natural areas, and promote equity and affordable access for all. 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 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 by ending current dependence on recreation fee revenues;
- Prioritize services for communities of color and households experiencing poverty, including equity-centered outreach, community partnership grants, and increased engagement with volunteer and partner groups;
- Modernize PP&R’s data systems to improve internal efficiency,
A five-member oversight committee will review the levy expenditures and provide annual reports which will be independently audited.
There is an approximate $600 million maintenance repair and replacement backlog. Three cents of the $1.40 levy will be directed to reduce this backlog.
SUPPORTERS SAY
- This levy will restore investments in natural areas and services and will support critically important programs such as teen- and senior-focused programs, summer camps, life-saving swim lessons, and the summer playground program serving free lunch to children experiencing hunger. It will keep playgrounds safe, pools open, bathrooms clean, and trails clear with daily maintenance and safety checks. Levy funds will increase access to park programs for Portland’s most underserved communities.
- Parks and nature support the livability of the region and improve quality of life.
- The levy will insure accountability through independent audits and a community oversight committee.
- The levy will allow PP&R to strengthen community partnerships, including creating grants for free or low-cost programming at PP&R facilities.
OPPONENTS SAY
- Increasingly, local tax measures put the burden of covering the cost of city services on property owners through increased property taxes. The proposed levy increases the Parks levy from the current Parks levy by 75% by adding 60 cents/$1,000 assessed value.
- Local government leaders say they support affordable housing, but by shifting the tax burden to property owners, they make home ownership more difficult in Portland, not easier. Additionally, federal tax rules limit deductions for property and state income taxes.
- 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.
- The funds raised by the proposed levy are inadequate to address PP&R’s approximate $600 million maintenance repair and replacement backlog.
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[LWVPDX contributors: Trish Garner, Carol Cushman, Debbie Aiona, Chris Cobey; LWVOR contributors/editors: Marianne Germond, Peggy Bengry, Margaret Noel]