Portola Valley's 24-year-old utility users tax is up for four-year renewal again in three linked ballot measures in the Nov. 3 election -- Measure P, Q and R. All three need simple majorities to pass.

The 6.5 percent tax on residential and business utility bills for energy, phone and water use has friends and foes, but on one thing they seem to agree: it costs the typical household about $250 a year.

For the current budget year, the revenues of roughly $800,000 from the utility tax represent about 16 percent of the town's $5 million budget. About $550,000 goes to operational expenses such as police services and road maintenance, with the rest set aside for the purchase of open space.

The 6.5 percent tax consists of a 2 percent tax for open-space funding and a 4.5 percent tax for town operations, a rate temporarily lowered in 2006 from 5.5 percent.

Measure P authorizes the 4.5 percent rate for another four years. Measure Q allows the town to spend the 4.5 percent portion on town operations and Measure R does the same for the 2 percent portion for open space.

If P fails, the 5.5 percent rate would return in July 2010. If Q fails, then P and R are moot. If Q and P pass and R fails, open space funding would end. A convoluted state law makes such linkages unavoidable, said former mayor Ed Davis, who favors renewing the tax.

A snapshot of advocates for and against shows a stark contrast. Of the 16 signatories to the pro-tax arguments for the voter information guide, nine are former mayors; the rest volunteer on Town Council advisory committees.

Of the 10 residents who signed the anti-tax arguments, nine describe themselves simply as "taxpayers." The exception is Ed Wells, the town's first treasurer and a principal in this quadrennial fight.

In an interview, Mr. Wells expressed his concerns, including that the tax cannot be deducted; that the open space linkage is "a trick" to appeal to residents' civic pride; and that the town has a operating reserve of at least $2 million, and $2.8 million for open space.

The town can manage without utility tax revenues, he said.

What, then, would he cut? "The answer is that I'm not going to help (Town Hall) because I don't know that much about their internal budget," Mr. Wells replied. "The fact is they would find a way."

In June, Town Manager Angela Howard warned of a rare and troubling confluence driven by sharply lower building permit revenues and a state on the lookout for unprotected funds. The utility tax is safe from such raids.

For more information, go to smartvoter.org, enter the ZIP code 94028 under "Find My Ballot," and follow the links.

Are you receiving Express, our free daily e-mail edition? See a sample and sign-up for Express.