Cowlitz County reports $9.7 million general-fund gap through August; landfill rent payment will reduce shortfall

Cowlitz County finance staff reported on monthly results through August, saying the general fund had recorded about $37.0 million in revenue and $47.0 million in expenses, producing a $9.7 million deficit, though a subsequent landfill rent payment of roughly $1.8 million had not been included in the run and will reduce that gap.

The county’s finance manager, Susie, said property-tax collections were on track with 57% of budget collected (about $11.6 million), sales tax receipts were at 48% of budget (about $5.4 million), and the timber excise tax and PUD privilege tax were both higher than last year. "We are right in line with what we've collected through this point in 2024," Susie said of property taxes. She also noted marijuana excise receipts were lower than a year earlier.

Why it matters: the monthly snapshot guides board decisions about transfers and fund-balance use and influences planning for capital and retirement obligations.

In the enterprise accounts, county roads showed revenue of about $13.6 million and expenses just over $13.0 million, leaving a positive position of roughly $600,000. Solid-waste operations reported $15.8 million in revenue and $25.5 million in expenses, a reported deficit of about $9.7 million; Susie explained $11.5 million of those expenses were an early transfer to set aside funds for future landfill retirement costs and therefore skewed the year-to-date expense total.

Investment interest for the general fund has declined from last year amid lower rates: staff reported roughly $1.2 million received (57% of budget) compared with $1.5 million at the same point in 2024. Sales-tax inflows showed a large month in May followed by a decline; Susie called the May spike an anomaly and said collections have returned closer to prior-year levels.

Other details provided: motor-vehicle license fees were slightly up versus 2024; jail booking fees increased by about $133,000 versus last year; and recording fees have generally been up year-to-date despite a dip in August transaction counts. Capital spending rose to 75% of budget in part because the county purchased the Riverside Suites building in August for about $905,000.

Ending: Staff flagged a few items to watch, including state reporting on motor-vehicle fuel tax receipts and the potential for slower investment returns moving forward; commissioners scheduled finance and public-works items on the next meeting agenda for additional review.