Frequently Asked Questions

This is a new five-year local option levy intended to support the operation and maintenance of the Polk County Fairgrounds and Event Center.

The levy is based on your property's assessed value, not its market value. In Oregon, a property's assessed value is often lower than its current market value.

The proposed levy rate is 12 cents per $1,000 of assessed property value. For example, a property with an assessed value of $250,000 would pay approximately $30 per year, while a property assessed at $400,000 would pay approximately $48 per year.

The levy would be in effect for five years.

There are no special exemptions or discounts specifically associated with this levy. Any existing property tax exemptions or deferral programs for which a property owner qualifies would continue to be governed by applicable Oregon law.

The levy rate itself would remain 12 cents per $1,000 of assessed value. The amount a property owner pays could increase if the property's taxable assessed value increases.

Revenue from the annual fair, facility rentals, and other events has not been sufficient to cover the full cost of operating and maintaining the facility. The Fairgrounds is also facing the effects of decades of deferred maintenance, while the costs of labor, utilities, materials, repairs, and general operations have continued to increase.

Yes. The County currently uses General Fund resources to help support the Fairgrounds and Event Center. The proposed levy would provide a dedicated local funding source for Fairgrounds operations and maintenance rather than requiring those costs to continue competing with other County General Fund priorities.

The cost of operating the Fairgrounds has increased in several areas, including employee wages and benefits, utilities, maintenance materials, repairs, and other operating expenses. At the same time, deferred maintenance has accumulated and must be addressed to keep the facilities functional.

Without the additional funding generated by the levy, the County will close the Fairgrounds and Event Center, which would mean the facility would no longer be available for the annual fair or the other events and activities currently held there.

A capital bond is generally intended to finance capital construction and major improvements; it cannot serve as an ongoing funding source for normal Fairgrounds operations. The proposed levy is intended to pay for operations as well as deferred maintenance and facility upgrades, including the costs associated with operating the annual County Fair.

Levy revenue would be used to support the ongoing operation of the Fairgrounds and Event Center, including staffing, maintenance, repairs, deferred maintenance, utilities, and necessary facility upgrades.

The funds are intended to support decades of deferred maintenance and upgrades as well as ongoing operations. No new facilities are planned at this time.

The funding would help keep the Fairgrounds open and available throughout the year for 4-H, FFA, youth exhibitions, educational programs, and other youth activities. The Fairgrounds serves as a living classroom where young people throughout Polk County can learn, exhibit projects, work with animals, develop leadership skills, and participate in agricultural and community programs.

Yes. Providing a dedicated source of operating revenue helps offset facility operating costs and reduces reliance on rental fees and other user charges as the primary source of funding.

No. Levy revenue is intended for the operation, maintenance, and improvement of the Fairgrounds and Event Center and cannot be used to fund political campaigning.

Levy revenue would be subject to the Polk County public budgeting process, with oversight involving County government and the Fair Board. Expenditures would be included in the County's budgeting and financial reporting processes.

Polk County undergoes an annual public financial audit, and Fairgrounds funding would be included within the County's normal financial accountability and auditing processes. The Fair Board is a citizen oversight committee.

No. Revenue generated by the levy would be dedicated to the purposes specified in the levy and could not be redirected to unrelated County programs or projects. City councils would have no authority over the expenditure of Polk County levy funds.

Community members can follow Fairgrounds finances through the public County budget process, County budget hearings, Fair Board meetings, financial reports, and annual County audits. These public processes provide opportunities for residents to see how funds are budgeted and spent and to ask questions about Fairgrounds expenditures.

The Fairgrounds and Event Center operate throughout the year, not just during the annual County Fair. Hundreds of events and activities use the property each year, and the facility also serves important public-safety functions during emergencies.

The Fairgrounds can serve as an emergency evacuation center for both people and animals during fires, natural disasters, and other emergencies. The property is also designated as a reunification location for many schools in Polk County, providing a central location where students and families can be reunited during certain emergency situations.

Hundreds of events held at the Fairgrounds throughout the year bring participants, vendors, exhibitors, and visitors into Polk County. Those visitors may also spend money at local restaurants, stores, gas stations, lodging properties, and other businesses, extending the economic impact of Fairgrounds events into the surrounding community.

All 700+ events currently held at the Fairgrounds and Event Center each year depend on the facility remaining operational. This includes agricultural activities, youth programs, community gatherings, private events, exhibitions, meetings, and other activities held throughout the year.

Election Day is November 3, 2026. Oregon voters generally receive their ballots in advance of Election Day, with ballots mailed approximately three weeks before the election.

A YES vote approves the proposed five-year levy and the dedicated property-tax funding it would provide for Fairgrounds and Event Center operations, maintenance, and improvements. A NO vote rejects the proposed levy. Based on the County's funding situation, failure of the levy would result in closure of the Fairgrounds and Event Center.

Voters can review the official Polk County voters' pamphlet and ballot measure information for official election information. Friends of the Polk County Fairgrounds can also provide information about the measure through its Facebook page and other campaign materials.