General Budget Process Questions
Can you explain the phases of the City’s budget process and what happens after the City’s budget is approved on May 21, 2025?
The budget process begins with the Mayor—through the City Administrator—providing guidance to service areas which then submit their requested budgets. The City Administrator reviews these requests and presents preliminary budget recommendations. Next, City Council holds community listening sessions to gather input.
Using this feedback, the Mayor releases the proposed budget (May 5, 2025) which is the first version of a balanced budget. Council then reviews the proposed budget through work sessions and hearings, and submits and approves amendments, before voting to approve a balanced budget (May 21, 2025).
Once approved, the City Budget Office submits the balanced budget to the Tax Supervising and Conservation Commission, initiating a 20-day review process that culminates with a certification hearing (June 10, 2025). Lastly, City Council formally adopts the budget (first read June 11, 2025, and second read June 18, 2025).
What types of changes can be made after the approval but before adoption?
Under state law, Portland City Council may make adjustments to the approved budget before they adopt the budget, with certain limitations. Council 's authority to modify the budget is restricted—it cannot increase expenditures in a fund by more than $5,000 or 10 percent, whichever is greater, unless a revised financial summary is published, a new hearing notice is issued, and an additional budget hearing is conducted.
How many public hearings are required on the budget before adoption?
State law requires that a budget committee hold at least one meeting to receive the budget message and the budget document (May 7, 2025), while also providing the public an opportunity to ask questions and share comments. If the budget committee does not invite public to comment during the first meeting, it must ensure that opportunity is available in at least one subsequent meeting before final approval.
Once the budget committee has approved the budget (May 21, 2025), the governing body must publish a summary of the approved budget along with a notice of the budget hearing.
Portland City Council must conduct the budget hearing by June 30 to review the approved budget, conduct deliberations, consider any additional public comments and adopt the budget. The council can continue to make adjustments to the approved budget (with some restrictions) before it is adopted.
Portland City Council is scheduled to adopt the FY 2025-26 budget on June 11, 2025 (first read) and June 18, 2025 (second read).
Is there a number of days that the budget must be approved before the fiscal year starts? Is that what creates today's deadline?
Approval of the budget is just one step in the overall budget process. Portland City Council will approve the FY 2025-26 budget today, May 21, 2025 and must ultimately adopt the budget by June 30, before the new fiscal year begins on July 1.
Following approval of the FY 2025-26 budget today, the City Budget Office must submit the Approved Budget to the Tax Supervising and Conservation Commission (TSCC), initiating a 20-day budget review process before the TSCC holds a hearing on the City’s approved budget.
The Tax Supervising and Conservation Commission hearing on the City’s Approved Budget is scheduled for June 10, 2025.
Portland City Council is scheduled to adopt the FY 2025-26 budget on June 11, 2025 (first read) and June 18, 2025 (second read).
What is the Tax Supervising and Conservation Commission?
The Oregon Legislature created the Tax Supervising and Conservation Commission in 1919 to review and certify budgets and ensure compliance with local budget law. Learn about the Tax Supervising and Conservation Commission here.
What is the final proposed amendment count for the May 21, 2025, Council Meeting?
126 amendments were filed by councilors in advance of today’s City Council meeting. Additional amendments can be brought forward while today’s meeting is in session.