[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6488778,"mediaKeyId","5561680-d00d4b28f3106b3145e288d245f3217d","parentId",5561680,"title","Committee refers ordinance authorizing system development charge financing and related liens to council","audioSeconds",115,"startMs",5450000,"endMs",5565000,"viewUrl","/Search/View?dp=1&key=5561680-d00d4b28f3106b3145e288d245f3217d&start=5450&end=5565","thumbnailUrl","https://assets.pipeline.soar.com/5561680-d00d4b28f3106b3145e288d245f3217d/thumbnail_5450000.jpg","articleUrl","/articles/6488778/Portland/Multnomah-County/Oregon/Committee-refers-ordinance-authorizing-system-development-charge-financing-and-related-liens-to-council","mediaUrl","https://secure.pipeline.soar.com/6488778-bcd45f2388669b9876ace7ec2713efaf/orig.mp4?Expires=1776231809&Signature=g0UQ1zR9RlcoYzvvy6zI-QKl-3LuFsY6P9c1zDHAWn4lSpxSrLC~uwrhWjG3z-su1lYsPuYZV~SPu9IP6mwOc0rll35vQw0Bh8dRm-eneyP2WmqyXa9xzhgXk4H44KRrgyAdvqSafdgmW9in0Nntu3nQA-PWZ9fX0J~PGffYUUdzSPsyfPtI6YeQ42KwYNzOd-W1FCH1lNKgpYCBVaO~AbOQybkBtmSZ0A~nc9QxiKoehHtEAWB6SOTOMZGCcz4LAqXlWccH4IkRhm5OZo3YcpuQNZtFtzSaPn6E~o9euaTSa2O1vvGML9Aumhdz-jowhcHRda3i5GPCn2loGxj1Fg__&Key-Pair-Id=KUT5TJCACFTXG","author","City Council of Portland, OR","date","2025-08-12T08:58:34Z","article","The Finance Committee on Monday referred to the full City Council an ordinance that authorizes the city to process financing and liens related to system development charge (SDC) contracts, private plumbing loan contracts and safety-net loan deferral contracts.

Chief Financial Officer Jonas Berry said the package is a routine, typically annual set of actions that authorize the city to process low-cost financing and liens for property owners who arrange financing with SDC bureaus. Salida Holt of the Revenue Division and Sherry Matias (online) explained the program and answered committee questions about who uses the financing and how it is structured.

Holt described the city code authority that allows property owners to finance SDCs and sewer improvement fees through the city and explained the Revenue Division assesses the contracts and records liens when appropriate. Matias said many participants are developers building housing that includes units targeted for lower-income households; other participants are private property owners undertaking upgrades. The ordinance before the committee included 279 liens assessing $3,545,395.04 in system development charge fees, according to staff.

Committee members asked about borrower eligibility, interest rates and historical default experience. Matias said many contracts are 20-month deferrals made interest-free under a council action from a prior year; others use the city's interim interest rate (staff cited 6.2% at the time of the meeting) or the previously used 5.2% rate. Staff said they would follow up with specific answers about qualification criteria for owner-occupants and about how interest revenue flows into city budgets.

Members asked whether the program has experienced developer defaults; staff said there have been instances of late payment and that staff can set up payment plans, and that staff would provide any historical default details in follow-up materials. Councillors asked staff to report back before final council action with details on default risk and where interest revenue is recorded in the budget.

Vice Chair Burghini moved and Councillor Novick seconded a motion to refer the ordinance to City Council with a recommendation for passage; the committee recorded the referral as approved and the matter will appear on the full council agenda for final action.","mediaType","Video","parentTitle","Portland City Council Finance Committee 08/11/25","oneSentenceSummary","The Finance Committee heard staff explain a package of loans and liens that allow property owners to finance system development charges, private plumbing loans and safety-net deferrals; the committee voted to refer the ordinance to full council with a recommendation to pass.","taxTitle","Portland, Multnomah County, Oregon","taxId",2765,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6488783,"Finance Committee reviews how the city tracks and forecasts revenues",825,3227000,4052000,"/Search/View?dp=1&key=5561680-d00d4b28f3106b3145e288d245f3217d&start=3227&end=4052","https://assets.pipeline.soar.com/5561680-d00d4b28f3106b3145e288d245f3217d/thumbnail_3227000.jpg","/articles/6488783/Portland/Multnomah-County/Oregon/Finance-Committee-reviews-how-the-city-tracks-and-forecasts-revenues","https://secure.pipeline.soar.com/6488783-b159302d89ecea4b0e3bc02440f2a3b4/orig.mp4?Expires=1776231809&Signature=XDBTOuTyrboB3f-YSS7FSxAq~tIuAXb3JOUcbp3OzCYXw3tFqQy0wpL2Wt2qonsikLxxkvlaI8tJMS87CGrid6BcUbOHphr0CX~hGVD~ss-QIaOoJrYS16qPY~8deknXs~3wSTCE~9qH7mOnveDvNw4lgpn5DE3hCDMmkvFX33tVzixv~5kRBvmUTBntRBDfR5P1bwZ9TjvrrJtfMx~Mkfp5aPEQohL32rqTQs3cBVyotpnZyGu62FDAQ37LUSGQSKXKWb-U1wWNLFqtuFK6UfAPE1NPmJ7VTswn6Jo05GeY0KHS~BCtfDmpiY8BCvQmnB7PoNHKyiHdLZ0-ONTc-A__&Key-Pair-Id=KUT5TJCACFTXG","The Finance Committee heard an overview of Portland's revenue collection, forecasting and reporting process Monday and discussed options to provide more timely information to council and the public.

Jonas Berry, the city's chief financial officer, said the presentation grew out of council questions during the prior budget cycle about clearer revenue reporting. Berry described the city's three broad revenue buckets — taxes, service charges and fees (including utility rates), and grants — and said most revenues are restricted by law or policy to specific purposes.

Peter Holzman, the city economist, described the city's existing reporting products: a budget-level spreadsheet that lists budget lines and year-end actuals, a five-year revenue snapshot, and an upcoming manually updated monthly tracker for major taxes. He noted that grants are reported on a reimbursement basis and therefore show as revenue only when the city has spent funds eligible for reimbursement; that means grant \"allocations\" or awards can differ from the revenue the city recognizes in a given fiscal year.

Berry and Holzman walked the committee through the city's forecast and budget calendar: staff produce a December forecast that sets the base budget, with an updated forecast in April ahead of the mayor's proposed budget. Committee members asked whether the city could move its budget schedule earlier in the year. Staff said earlier decision points are feasible but trade off against forecast accuracy because key revenue information (for example, business license taxes, many of which are paid in April) becomes available later in the cycle.

Members discussed how ending fund balance from the prior year is recognized and appropriated in the fall (the \"fall bump\" or technical adjustment) and how that process has sometimes been seen as a second opportunity to allocate one-time funds. Staff noted that post-COVID-era one-time receipts changed recent expectations and that clearer written policy and consistent practice are important to avoid confusion.

Committee discussion touched on forecasting cadence, the tradeoffs of moving budget deadlines earlier, property tax compression priorities (local option levies compress before bonds), and whether the council should receive more regular grant-related briefings at the application stage. Staff said they would return with recommendations about what revenue reporting products are most useful to council and that a monthly tax-receipts tracker will be available soon.","Chief Financial Officer Jonas Berry and budget staff briefed the committee on the city's revenue mix, forecasting calendar and the limits of monthly reporting, and described next steps for improving transparency of tax, fee and grant receipts.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6488788,"Consultants present plan to improve transparency and governance of Portland's internal service fund rates",599,1020000,1619000,"/Search/View?dp=1&key=5561680-d00d4b28f3106b3145e288d245f3217d&start=1020&end=1619","https://assets.pipeline.soar.com/5561680-d00d4b28f3106b3145e288d245f3217d/thumbnail_1020000.jpg","/articles/6488788/Portland/Multnomah-County/Oregon/Consultants-present-plan-to-improve-transparency-and-governance-of-Portlands-internal-service-fund-rates","https://secure.pipeline.soar.com/6488788-c13f7ed6b2afc97d776baa7cf69d2612/orig.mp4?Expires=1776231809&Signature=KVzPopilyLYrQdVzYYZtvHqUpizt2Vna~-4U6oDXSP5Ha4ZUg1tDGKSzK3m5G3JPqVHmd6hRsa8zShCa2QQAEhjTR4U0UwZbh6wBSz6DQDNrZe50dnvjbBlKk1pq2WcUx5qVKA~LrkTnWUcg0eBLj3vlejLwNjwTJQ502hETIST4KbViOakh16uOiuTvoZulkanUpW2-IgALy1az5gnGu4H2iaQ9nOtGBlYTNnD-415EfFFWneLUe1ArAYS7BJTebz0SJGXOiy6oqPZqzlPYmvZGrk9lcNkQOlEUFT2k8Qrux5vPbmKbdwGgdI~WHFel8iIxpxsiAZH-oH2CYb-Lzg__&Key-Pair-Id=KUT5TJCACFTXG","City operations staff and consultants told the Finance Committee that Portland's internal service fund rate-setting processes are technically complex and have produced confusion and distrust between provider bureaus and customers, and they outlined a set of documentation, governance and communication reforms intended to increase transparency.

Sarah Morrissey, deputy city administrator for city operations, introduced the internal service fund project and said its goals are to make rate-setting more transparent, consistent and efficient for both service providers and customers. Jessica Kinnard of Equilibrium Collaborative summarized the firm's findings and recommendations after interviewing stakeholders and seven comparative jurisdictions.

Kinnard said Portland's internal service funds cover central services such as fleet, facilities, technology services, and printing and distribution. She explained that internal service funds must fully recover the cost of providing services and that customers often have limited ability to control those costs in the short term because many charges are fixed. That structural constraint, she said, contributes to tensions between customers and providers.

Key findings and near-term recommendations shared with the committee included:

- Prioritize clarity and documentation rather than oversimplifying formulas that could produce unfair charges.
- Standardize rate construction and allocation criteria and publish guidance and decision trees for staff.
- Consolidate billing codes so customers see fewer line items: the consultants reported the city currently has more than 450 service codes across the funds reviewed and that the Bureau of Technology Services alone has 177 codes.
- Establish two administrative governance/advisory committees: a body for high-impact strategic issues and another for mid-level technical issues, to meet as needed and be periodically reassessed.
- Improve communications and customer engagement tools so providers deliver the right information to the right audiences at the right time.

Kinnard said the consultants will deliver a white paper and final project deliverables to the city by the contract date (the presentation noted an original contract term that expires Aug. 20) and that consultants expect to provide limited implementation support through October.

Committee members asked detailed questions about how the new processes would create feedback loops for cost control, whether council would engage in rate oversight, and timing for any methodological changes. Ruth Levine, the city's budget director, said the practical work in the current budget cycle will be to document cost drivers in more detail and to group service codes for customers so bills look simpler, while methodological reallocations that materially change who pays what would likely take longer to implement.

Council members pressed consultants and staff about winners and losers from allocation changes, the role of service-level agreements in documenting performance expectations, and the cultural challenges created by Portland's recent change to a mayoral form of government. Morrissey and Levine said the governance committees and improved documentation are intended to rebuild trust and provide clearer decision processes for rate-setting.

Staff said some recommended reforms will be implemented during the current budget development process: better documentation of cost inputs, code grouping for customer-facing bills, and initial governance committee meetings. More involved methodological changes and service-level-agreement development were identified as out of scope for immediate delivery but as follow-on work.

The committee thanked staff and consultants and signaled support for next steps including white-paper delivery and initial implementation tasks.","Equilibrium Collaborative briefed the Finance Committee on a project to clarify rate construction, reduce confusing billing codes and create governance that staff say will rebuild trust between internal service providers and customer bureaus.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6488794,"Finance Committee refers two revenue-appeals board appointments to full council",425,510000,935000,"/Search/View?dp=1&key=5561680-d00d4b28f3106b3145e288d245f3217d&start=510&end=935","https://assets.pipeline.soar.com/5561680-d00d4b28f3106b3145e288d245f3217d/thumbnail_510000.jpg","/articles/6488794/Portland/Multnomah-County/Oregon/Finance-Committee-refers-two-revenue-appeals-board-appointments-to-full-council","https://secure.pipeline.soar.com/6488794-eef39475e2b437a378d83cc67a952867/orig.mp4?Expires=1776231809&Signature=MVAlEg8v0q~P9eEiwbNO4p4gcAS9C6DusqCqVJ6c1tfThVEFcnS5ALIsz7mT3Y8i~-h1sDGRGeUDZ66EmShovJi~XNQwaoCORS1tW-d90w~ko65aemfR0LYOwxkNG58~T7DODBL7vaCMiXc-M7C7RoME0eI~VReKMwvPV30nFwAXiI2yCe4lhAX1kWUcej~d~UIBNOG9TsDHR7Zq6VL17Qu3gOc2RnOisOuvtkgbMYsRZmrHzAOCPTnonD13G5LAFr8fbE4krkLZyrj2EDxdZxBgpDeyMMi~h13PUEVZUy2i61a7qTQH5seSRvkoAdRDgYD~IanTvy~3TL2n1lFzjQ__&Key-Pair-Id=KUT5TJCACFTXG","The Portland City Council Finance Committee voted to forward two appointments to the Revenue Division Appeals Board to the full City Council on Monday.

City Chief Financial Officer Jonas Berry said the nominations would fill two seats on the five-member board that hears appeals from taxpayers who disagree with the Revenue Division’s final determinations. The committee acted after a short staff presentation explaining the board’s duties and the qualifications required by Portland City Code.

Salida Holt, interim audit and accounting manager for the Revenue Division, told the committee the board (RDAB) rules on appeals after the division issues final determinations that cite the code and explain adjustments. She said the board is intended to provide expertise in accounting methods and tax law and that the division had conducted targeted outreach to increase board diversity.

Berry introduced the two prospective appointees as a reappointment of Adam (surname as listed on agenda) and a new appointee, Freeman. Holt said Adam currently chairs RDAB and is a licensed CPA and managing partner and CEO of Cobalt PC; Freeman is a licensed CPA and senior manager at Geffen Mescher with more than 20 years of tax experience. Holt added that Metro’s intergovernmental approval for the new appointee had been received.

Committee members offered brief praise for the candidates and asked routine conflict-of-interest questions. Committee members asked whether any household members of the new appointee were city employees; Freeman responded that no one in his household is a city employee.

Vice Chair Burghini moved to accept the report and refer the nominations to the full council; Councillor Green seconded. The motion passed; the committee recorded the recommendation as referred to City Council.

The Revenue Division handles several city and partner-agency taxes, including business and personal income taxes, the transient lodging tax, utility license fee and the clean energy surcharge. RDAB is a volunteer body that decides whether the Revenue Division’s adjustments to filed returns were correct after hearing testimony and reviewing case facts. Appointments to the board are made by the mayor and are subject to City Council approval. Terms are two or three years and staggered to reduce disruption when vacancies arise.

The committee thanked the volunteers and staff for the report and noted the appointments will come before the full council for final confirmation.","The Finance Committee voted to forward the mayor’s nominations to the Revenue Division Appeals Board, including a reappointment and a new appointment, after staff described the board’s role and qualifications required by Portland City Code.","actionData","errors"]

Article not found

Committee refers ordinance authorizing system development charge financing and related liens to council

Finance Committee reviews how the city tracks and forecasts revenues

Consultants present plan to improve transparency and governance of Portland's internal service fund rates

Finance Committee refers two revenue-appeals board appointments to full council