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Cowlitz County staff report May shortfall in general fund, cite property tax timing and landfill postclosure transfer
Summary
At an agenda review meeting, county finance staff said the general fund is about $4.2 million behind revenues through May, citing typical midyear timing for property tax receipts and a large planned transfer into landfill postclosure reserves; staff said they will continue monthly monitoring and may propose a budget amendment later in the year.
At a Monday agenda review, Susie, finance manager for Cowlitz County, told commissioners the county’s general fund had received $24.8 million in revenue through May and recorded about $29.0 million in expenses, leaving the fund approximately $4.2 million behind at this point in the fiscal year. "We are currently outpacing our revenue," Susie said.
The discrepancy is driven largely by timing: Susie and other staff said the county typically receives an additional property-tax settlement in October, and the county expects roughly $10 million to $11 million in property-tax receipts then. Susie said the county already projected a year‑end deficit in its adopted budget and that the midyear gap is a regular seasonal pattern rather than an unexpected shortfall.
Staff reviewed several other funds and revenue lines at the meeting. County roads had brought in about $11.2 million and spent roughly $6.2 million through May, leaving a surplus near $5.0 million. The solid-waste fund showed about $8.1 million in revenue and $20.0 million in expenses; Susie said that includes an $11.5 million transfer to set aside reserves for landfill postclosure liabilities, which is why expenses appear high now and why staff expect those expenditures to outpace revenues this year.
Susie said the county expects the landfill receipts to increase in the second half of the year, consistent with last year’s trend of higher disposal and household clean‑up activity in spring and summer. "We are expecting revenue to climb a little faster this second half," she said.
On other revenue items, staff reported sales tax receipts are down about 2.5% for the year compared with the same period in 2024, and recording‑fee transactions are up roughly 2% year to date. For motor‑vehicle fuel tax—a revenue line that supports county roads—staff said the county has received roughly $60,000 less per month than a year ago, and the state forecast reduced receipts this year because of increased vehicle fuel efficiency and electric vehicles. Susie noted the county had budgeted about $2.0 million for fuel tax in 2025 and that an external forecast suggested Cowlitz County would receive about $1.9 million.
Staff also described recent and completed transfers. Susie said a $1.0 million transfer from the general fund to the capital improvements fund was executed last week to reflect prior-year project timing. County road capital spending for 2025 rose after the county moved some capital projects forward; staff said capital budgets were increased this year because projects that had been moved into 2025 required new appropriations.
On property‑tax receivables, the county reported about $9.3 million still outstanding for 2025 in the receivables schedule, with some of that amount attributable to prior years. Susie said staff will continue monthly monitoring and, if trends remain weak, may bring a formal budget amendment to adjust revenue assumptions later in the year.
No formal vote or decision was taken during the review; commissioners and staff used the session to ask clarifying questions and confirm the next steps for monitoring cash flows and timing differences in accounting entries. The meeting recessed afterward for the public‑works agenda review.
