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County amends 2025 budget, dissolves lodging-tax reserve and approves River Suites purchase funding
Summary
Cowlitz County commissioners approved a quarterly budget amendment that increases 2025 revenue estimates, transfers lodging‑tax reserve funds into the tourism fund, provides purchase funding for the River Suites property and reallocates funds for Hall of Justice HVAC/electrical work.
Cowlitz County commissioners approved a 2025 budget amendment and the dissolution of a cumulative reserve fund that previously held lodging‑tax proceeds, Finance Director Kathy Funk Baxter told the board during a public hearing.
The board adopted the amendment after a public hearing and a motion to approve. Baxter said the county will dissolve cumulative reserve fund 19701 and transfer its lodging‑tax proceeds and earned interest into the Tourist Facility Development and Marketing special fund so the funds remain restricted for tourism facilities and activities but are administered in a single account.
Baxter summarized the amendment as a routine quarterly review of revenue and expenditure estimates. On the expenditure side, the county increased the general fund budget to provide funding for the purchase of the River Suites facility, which she listed as a $905,000 increase for that purpose. On the revenue side, she said revenue estimates increased by $1,513,470, producing a projected increase to the general fund balance of $986,120.
Other notable items in the amendment included a $3.8 million timing reduction in federal highway funding and related road project expenditures because those projects were moved to later periods, and awards from the rural public facilities fund totaling roughly $336,000 for local projects including the Scott Hill Sports Complex and a feasibility study for dredge material. Baxter also said opioid settlement revenue exceeded prior estimates and that the county would record roughly $302,000 in additional receipts in that fund.
For capital projects, the county elected to transfer $2 million from the law and justice fund balance to the capital improvement program (CIP) to offset electrical and HVAC work at the Hall of Justice; Baxter said the county will increase the Hall of Justice project by an additional $1.5 million, for a total anticipated spend of about $6.5 million in 2025 and roughly $4.5 million in 2026.
The motion to approve the budget amendment and the fund dissolution carried on a voice vote. Baxter said the cumulative reserve account previously supported maintenance of a county facility that has since been sold, which is why the lodging‑tax portion of that fund is being consolidated into the tourism account.
