TL;DR (generated · confidence: high)

The Local Improvement District (LID) Construction Fund, managed by the Revenue Division, finances local infrastructure improvements including streets, sidewalks, and storm drainage. The FY 2026-27 proposed budget totals $18.1M in both expenses and revenues, with no significant changes from the prior year. Bond and note proceeds of $12.3M and external revenues of $16.2M fund the program.

Key points (each cites a PDF page):

FY 2026-27 proposed budget is $18,096,861 in both total expenses and revenues (p. 1033 ↗)
External revenues are $16,231,007, with bond & note proceeds of $12,270,707 (p. 1033 ↗)
Fund finances infrastructure improvements: streets, sidewalks, and storm drainage (p. 1033 ↗)
Revenue Division collects assessments on behalf of five city bureaus including Parks & Recreation, Environmental Services, Water, Transportation, and Development Services (p. 1033 ↗)
Debt service obligation for FY 2026-27 is $2,777,455 (p. 1033 ↗)
Fund Expense of $15,813,693 with Bureau Expense of $2,283,168 (p. 1033 ↗)
No significant changes reported for FY 2026-27 compared to prior year (p. 1034 ↗)

Amounts: $18,096,861 · $16,231,007 · $12,270,707 · $2,283,168 · $15,813,693 · $2,777,455 · $12,285,521 · $1,190,300 · Programs: Local Improvement District (LID) Construction Fund · Assessments, Finance, and Foreclosure section · Parties: Revenue Division · Portland Parks & Recreation · Bureau of Environmental Services · Water Bureau

Local Improvement District Fund

Source: PDF pp. 1033-1034 ↗ · raw: 1033 · 1034

Breadcrumb: Fund Summaries > City Administrator. . > Local Improvement District Fund

City of Portland Fiscal Year 2026-27 Proposed Budget City Administrator> Local Improvement District Fund Local Improvement District Fund Fund Summary 2024-25 Actuals 2023-24 Actuals 2025-26 Revised Budget 2026-27 Proposed Expense $12,182,387 $9,921,752 $53,454,306 $18,096,861 Bureau Expense $1,779,138 $1,700,798 $2,138,928 $2,283,168 Fund Expense $7,803,162 $7,054,407 $51,315,378 $15,813,693 Contingency $0 $0 $2,955,430 $750,717 Debt Service $5,026,017 $778,348 $33,848,668 $2,777,455 Fund Transfers - $2,777,145 $6,276,059 $14,511,280 $12,285,521 Expense Unappropriated $2,600,087 $1,166,546 $0 $0 Ending Fund Balance $2,600,087 $1,166,546 $0 $0 Revenue $12,182,389 $9,921,751 $53,454,306 $18,096,861 External Revenues $10,029,877 $7,569,279 $49,415,785 $16,231,007 Bond & Note $2,794,771 $6,255,574 $46,164,045 $12,270,707 Proceeds Charges for Services $1,266,018 $931,614 $1,131,740 $1,190,300 Miscellaneous $5,969,089 $382,090 $2,120,000 $2,770,000 Internal Revenues $2,152,511 $2,352,472 $4,038,521 $1,865,854 Beginning Fund $1,166,546 $2,352,472 $4,038,521 $1,465,854 Balance Interagency Revenue $985,965 $0 $0 $400,000 Fund Overview The Local Improvement District (LID) Construction Fund accounts for the activities of the Assessments, Finance, and Foreclosure section of the Revenue Division. This fund finances local infrastructure improvements, e.g., streets, sidewalks, and storm drainage. Revenue Division records and collects all assessments on the City’s Lien Docket on behalf of Portland Parks & Recreation, the Bureau of Environmental Services, the Water Bureau, the Bureau of Transportation, and the Bureau of Development Services. Revenue Division provides property owners with a variety of financing mechanisms to facilitate assessment payoff. Managing Agency The Revenue Division manages the Local Improvement District Fund, administers the collection of the City’s Lien Docket assessments, and charges the fund an administrative fee for services. 1033

City of Portland Fiscal Year 2026-27 Proposed Budget Significant Changes from Prior Year There were no significant changes in FY 2026-27. 1034

Parent: City Administrator. . · PDF: pp. 1033-1034 ↗