Measure P was approved by a majority of voters in 2018, and became effective in 2021, creating a new funding source to improve and maintain existing parks, create new parks and trails, invest in the San Joaquin River Parkway, beautify major streets, and fund programs for youth and seniors. As it applies to parks, Measure P establishes specific funding allocations for “highest-need neighborhoods.” In its first section, this memo introduces the Fresno Clean and Safe Neighborhood Parks Tax Ordinance adopted to enact Measure P (Measure P or the Ordinance). The second section outlines the Parks, Recreation and Arts Commission (PRAC) process for defining highest-need neighborhoods.