Authorizes an amendment to the ten-year agreement between the City and County for administration of the County's PFA personal income tax to set the maximum Annual Compensation for the 2025-2026 fiscal year.
Official proposal and impact statementOrdinance2025-466
Should Portland amend Intergovernmental Agreement with Multnomah County for the Revenue Division to administer the Preschool for All Program Tax?
Authorizes an amendment to the ten-year agreement between the City and County for administration of the County's PFA personal income tax to set the maximum Annual Compensation for the 2025-2026 fiscal year.
Official impact statementSee the official legal title
Amend Intergovernmental Agreement with Multnomah County for the Revenue Division to administer the Preschool for All Program Tax
Next appearanceFinal action is posted; watch for implementation updates.
Follow this matterWhat this proposal would actually do.
Plain-language orientation first. Every substantive statement below links to its official basis.
The reviewed sources do not clearly identify every existing policy, service, contract, or obligation that would remain unchanged.
Official matter recordThis proposal concerns budget, taxes & finance and requires action through Portland’s public legislative process.
Official matter classification and recordThe joint administration of the County's PFA Tax and the Metro Supportive Housing Services Tax provides financial efficiencies for the City, County and Metro. Efficient administration enables all three governments to allocate more funds to things that directly benefit their citizens.
Official community impact statementWhat the record establishes and what it does not.
Votes show choices. They do not, by themselves, prove why a member made that choice.
Final Council action
Passed · 12–0
Read the exact motion or vote question
Final action on 2025-466: Amend Intergovernmental Agreement with Multnomah County for the Revenue Division to administer the Preschool for All Program Tax
Rationale review not yet published
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The vote above establishes who supported or opposed that exact motion. A source-validated account of the competing reasons will appear only after human review of the meeting transcript and documents.
There is no financial impact to the City. The County will pay actual ongoing operational costs of the program in accordance with the budget included in the IGA.
Official financial impact statement- The source-linked record has not yet received a human review of competing arguments. A yes or no vote alone does not establish a Councilor’s rationale.
- What implementation evidence will show whether the intended result occurred?
Can residents still participate?
Official testimony on this decision has closed. Residents can still contact their district Councilors about implementation and follow-up.
Official Council agendaInspect the complete research record.
Official text, source files, exact motions, roll calls, provenance, and the technical completeness check remain available without crowding the explanation above.
Official documents1 sources
Final legal actionOrdinance 192137
The operative official record after Council action.
Open at Portland.govRead the full official text
The City of Portland ordains.Section 1. The Council finds:On November 3, 2020, Multnomah County (the County) voters approved Ballot Measure 26-214 (Preschool for All Program), which authorized the County to impose a personal income tax to fund universal, tuition free, high-quality preschool education for every three- and four-year-old residing within the County.The County does not have the capability to collect a personal income tax and contracted with the City of Portland Revenue Division to do so. The Revenue Division collects all regional business and personal income taxes for the City, the County and Metro.The Division implemented and is administering the County's PFA personal income tax since 2021 through a 10-year IGA authorized by Ordinance 190268.This Ordinance amends Section 4 (b) of the IGA, authorized by Ordinance 190268, to set the Maximum Annual Compensation from the County to the City for the 2025-2026 fiscal year at $9,850,000.00. NOW, THEREFORE, the Council directs:The Revenue Division Director or Chief Financial Officer is authorized and directed to execute an amendment to the IGA for administrative services for the PFA personal income tax, in substantially the form attached to this Ordinance as Exhibit A.The Revenue Division is authorized to make budget adjustments in accordance with this IGA.
Meetings, motions, amendments, and votes6 meetings · 2 votes
PassedAgenda item 6
RescheduledAgenda item 13
RescheduledAgenda item 15
RescheduledAgenda item 6
Passed to second readingAgenda item 4
Referred to City CouncilAgenda item 5
Read all 1 exact motions
Motion to refer the Ordinance, Document Number 2025-466, to City Council with the recommendation it be passed: Moved by Avalos and Seconded by Novick. (Aye (3): Avalos, Novick, Zimmerman; Absent (2): Green, Pirtle-Guiney)
Final Council action · Jan 21, 202612 yes · 0 no
Final action on 2025-466: Amend Intergovernmental Agreement with Multnomah County for the Revenue Division to administer the Preschool for All Program Tax
Meeting-level motion or recommendation · Dec 8, 20253 yes · 2 absent
Motion to refer the Ordinance, Document Number 2025-466, to City Council with the recommendation it be passed: Moved by Avalos and Seconded by Novick. (Aye (3): Avalos, Novick, Zimmerman; Absent (2): Green, Pirtle-Guiney)
Data quality, timeline, and provenanceRules v2
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Unreviewed keyword matches and machine-extracted fragments are not presented as authoritative findings. Only 0 human-reviewed findings are available for this matter.
Technical information-completeness check · Ready With Caveats
This checks whether decision-relevant categories appear in the published packet. It does not recommend approval or opposition.
Decision definition
CompleteThe official title and operative text identify the requested action.
Official legal text
CompleteOfficial text was found. This check does not certify that every referenced exhibit is complete.
Financial impact
CompleteThe official impact statement includes financial information.
Funding source
CompleteThe impact statement identifies funding information without an explicit unresolved-source qualifier.
Supporting documents
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Referenced exhibit integrity
UnknownThe text references exhibits. This guide has not yet automatically verified that each referenced exhibit is present, populated, and internally consistent.
Counterparty acceptance
Not ApplicableThe reviewed action is not expressly identified as a non-binding agreement.
Implementation
CompleteA direction, reporting requirement, or deadline appears in the official text.
Document stability
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- First discovered
- Aug 13, 2026, 1:07 PM PDT
- Last checked
- Sep 13, 2026, 2:26 AM PDT
- Evidence hash
- d974dae0332e84df
- Guide status
- Deterministic baseline
- SOURCE UPDATED
Passed
- DOCUMENT PUBLISHED
Observed in the official source.
- Council Action
Passed
- Council Action
Rescheduled
- Council Action
Rescheduled
- Council Action
Rescheduled
- Council Action
Passed to second reading
- Council Action
Referred to City Council