SR 260 is part of the National Highway System between Show Low and Payson.

SR 260 was scheduled in 1995, to be widened and upgraded between Payson and Heber-Overgaard to a four lane divided highway with bridges over wildlife corridors to reduce accidents with deer/elk and other wildlife.

The road project has never been completed and is still two lanes over much of the route and is congested at times during holiday weekends with traffic from the Phoenix area to areas along the eastern Rim.

Care must be observed due to narrow two lanes and wildlife crossing the road.

It is also closed during winter storms because of its elevation changes between Payson and Show Low.