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Label:
Report
Accept the 2024-2025 Parks Levy and Parks Levy Oversight Committee Annual Report
Accepted
TO THE COUNCIL:
I am pleased to submit for your consideration Portland Parks & Recreation's (PP&R) 2024-25 Parks Levy Annual Report and the Parks Levy Oversight Committee Annual Report.
The purpose of the Fiscal Year (FY) 2024-25 Parks Levy Annual Report is to summarize and share the status and achievements, as well as provide transparency, of the five-year 2020 Parks Local Option Levy (Parks Levy) implementation in FY 2024-25. In FY 2024-25, the fourth of five years of the Parks Levy, PP&R has continued to deliver on all fifteen commitments made to Portland voters on the November 2020 ballot.
The Parks Levy Oversight Committee is composed of 5 members of the public and reviews Parks Levy program implementation, advises on transparency and communication strategies, and reviewed the final independent audit report. The Parks Levy Oversight Committee Annual Report is a response to PP&R's actions in Year 4 and the 2024-25 Parks Levy Annual Report, and focuses on adherence to the ballot language, fiscal accountability, and transparency.
Both the 2024-25 Parks Levy Annual Report and the Parks Levy Oversight Committee Annual Report will be shared electronically in accessible formats on the Parks Levy and Parks Levy Oversight Committee webpages. The Executive Summary of the 2024-25 Parks Levy Annual Report, as well as the full Parks Levy Oversight Committee Annual Report, will be made available in Spanish, Vietnamese, Chinese, and English.
PP&R and the Parks Levy Oversight Committee will continue to report back on an annual basis to present the progress made on the Parks Levy. We are grateful that the voters have prioritized maintaining neighborhood parks, improving access and safety, providing equitable recreation programs, proactively caring for natural areas and Portland's urban forest, and more. We look forward to celebrating with the community as they continue to see more results of their investment made possible by Parks Levy funding.
Thank you,
Claire Flynn, Levy Coordinator
Exhibits and attachments
Download fileCommittee Staff Summary 88.99 KB
Download filePresentation 8.23 MB
Download fileTestimony 69.83 KB
Impact Statement
Purpose of proposed legislation and background information
2024-25 Parks Levy Annual Report
- The purpose of this report is to review and share with the public the current status and achievements, as well as ensure transparency, of the five-year 2020 Parks Local Option Levy (Parks Levy). In Year 4 of the five-year Parks Levy, PP&R has transparently tracked the use of Parks Levy funding and successful delivered on the commitments made to voters in the Parks Levy ballot language.
- Portland voters passed the Parks Levy in November 2020 for implementation beginning in Fiscal Year (FY) 2021-22. In Year 4 of the Parks Levy, FY 2024-25, community centers, pools, and facilities were able to remain open for community use and programming while growing financial assistance use. Maintenance services increased in parks and natural areas. Expanded community partnerships helped reach diverse and underserved communities. PP&R continues to make progress on all fifteen commitments listed in the Parks Levy ballot measure.
- In accordance with the ballot commitment to conduct an independent audit, PP&R conducted a mid-point performance audit of the Parks Levy in December 2024. The audit found that funds were used in compliance with voter-approved commitments, and dollars were clearly tracked using strong financial systems and tracking mechanisms.
Parks Levy Oversight Committee Annual Report
- The Parks Levy's explanatory statement committed that, "A community oversight committee will be appointed to review levy expenditures and to report annually to City Council."
- The Parks Levy Oversight Committee is composed of five members, selected from an open public applicant pool, appointed by the PP&R Director. The committee meets quarterly and reviews program implementation, advises on transparency and communication strategies, and will counsel on the independent audit process.
- Per the Parks Levy Oversight Committee's Charter, the committee presents their own annual report to City Council of committee activities including on adherence to Parks Levy language, fiscal accountability, and transparency.
- This report is a response to PP&R's 2024-25 Parks Levy Annual Report and PP&R's actions in Year 4 of the Parks Levy.
Financial and budgetary impacts
There are no financial or budgetary impacts directly resulting from the presentation of these reports. In Fiscal Year 2024-25, PP&R spent $63,766,239 Parks Levy funds. PP&R received $47.77 million Parks Levy revenue in FY 2024-25.
In the first three years of the Parks Levy, revenue was higher than expenses and PP&R generated a Parks Levy fund balance of $49 million. Years 4 and 5 of the Parks Levy have higher expenses than revenue. PP&R is using the fund balance built in the first levy years to pay for the higher expenditures in its final years. In FY 2024–25, PP&R spent $12.76 million of the fund balance, in addition to the $47.77 million of new tax revenues it received in FY 2024–25. This brought the fund balance to $36.25 million. PP&R anticipates spending that remaining fund balance, in addition to the new annual revenue generated in FY 2025–26, to deliver services in Year 5 of the Parks Levy.
Economic and real estate development impacts
The FY 2024-25 Parks Levy Annual Report and Parks Levy Oversight Committee (PLOC) Annual Report have no related proposed legislation and no potential impact.
Community impacts and community involvement
The commitments made in the voter pamphlet, and tracked in the 2024-25 Parks Levy Annual Report, were developed with community input and approved by Portland voters. Ballot measure language included a focus on providing services to underserved communities including, but not limited to, communities of color and households experiencing poverty. In addition, as part of the Healthy Parks, Healthy Portland framework, PP&R has committed to centering the voices and the needs of underserved communities, building on the ballot language of the Parks Levy.
Both the 2024-25 Parks Levy Annual Report and the Parks Levy Oversight Committee Annual Report will be available on the PP&R website with accessibility text and translation services available. The Executive Summary from the 2024-25 Parks Levy Annual Report, and the full Parks Levy Oversight Committee Annual Report, will be translated into Portland's four most common languages. All online reports will be available as an accessible PDF. Reports from Years 1 through 3 are currently available online.
Parks Levy Oversight Committee members are members of the public and are invited to present their report to City Council.
100% renewable goal
Not applicable.
Economic and real estate development analysis
Analysis provided by Prosper Portland
An Economic and Real Estate Development Impact Analysis was not submitted for this proposed action. Pursuant to City Council Resolution 37664, Prosper Portland staff has reviewed the action and agree that it does not require an Economic and Real Estate Development Impact Analysis.
Financial and budget analysis
Analysis provided by City Budget Office
This report does not carry direct, substantial financial impact to the City or Portland Parks and Recreation. Rather, as noted, the report details the adherence of the revenue collection and expense disbursements to the ballot language and intent of the Parks 2020 Local Option Levy's fourth year. The production of the report does involve staff time and thus carries minimal financial impact indirectly. Portlanders approved another five year Levy to follow the fifth and final year of the 2020 Parks Local Option Levy in FY 2025-26.
Document history
Document number: 2026-040
President's referral: Climate, Resilience, and Land Use Committee