TL;DR (generated · confidence: high)

The 2020 Parks Local Option Levy Fund is a dedicated public works fund collecting tax revenues for parks programs. For FY 2025-26 proposed, it anticipates $45.8M in external revenues (primarily $44.6M in taxes) and will allocate $74.3M total through fund transfers, drawing $28.5M from beginning fund balance.

Key points (each cites a PDF page):

Tax revenues of $44,610,599 (primary funding source) (p. 402 ↗)
Miscellaneous revenue of $1,150,000 (p. 402 ↗)
Beginning fund balance of $28,495,000 (FY 2025-26 proposed) (p. 402 ↗)
Fund transfers to other programs: $73,020,998 (p. 402 ↗)
Contingency reserve: $1,234,601 (p. 402 ↗)
Ending fund balance projected at $0 (fully allocated) (p. 402 ↗)

Amounts: $44,610,599 · $45,760,599 · $28,495,000 · $74,255,599 · $73,020,998 · Programs: 2020 Parks Local Option Levy Fund · Parties: City of Portland, Oregon

2020 Parks Local Option Levy Fund

Source: PDF p. 402 ↗ · raw: 402

Breadcrumb: Public Works Service Area Funds > 2020 Parks Local Option Levy Fund

	Actuals FY 2022-23	Actuals FY 2023-24	Revised FY 2024-25	Requested FY 2025-26	Proposed FY 2025-26
Resources
External Revenues
Taxes	47,987,648	49,372,263	46,594,160	44,610,599	44,610,599
Miscellaneous	0	3,098,524	1,000,000	1,150,000	1,150,000
External Revenues Total	47,987,648	52,470,787	47,594,160	45,760,599	45,760,599
Beginning Fund Balance	25,582,410	47,749,413	49,004,581	23,680,000	28,495,000
Resources Total	73,570,058	100,220,200	96,598,741	69,440,599	74,255,599
Requirements
Fund Expenditures
Contingency	0	0	21,278,926	520,435	1,234,601
Fund Transfers - Expense	25,820,644	51,215,619	75,319,815	68,920,164	73,020,998
Fund Expenditures Total	25,820,644	51,215,619	96,598,741	69,440,599	74,255,599
Ending Fund Balance	47,749,413	49,004,579	0	0	0
Requirements Total	73,570,057	100,220,198	96,598,741	69,440,599	74,255,599

398 City of Portland, Oregon - FY 2025-26 Proposed Budget

Parent: Public Works Service Area Funds · PDF: p. 402 ↗