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Cowlitz County finance manager reports early-2025 revenues, flags timing-driven shortfall
Summary
Finance staff told commissioners the county’s early 2025 totals show revenues lagging because of accrual timing for sales and property taxes, with County Road and solid-waste funds affected by timing and internal billing changes.
Susie Moon, Cowlitz County finance manager, told the Board of Commissioners on Monday that early 2025 figures show revenue timing, not necessarily new shortfalls, is driving apparent deficits.
Moon said through February the general fund had about $6,400,000 in revenue and roughly $15,300,000 in expenses. "Sales tax is collected on a 2 month lag," she said, explaining why roughly $1,900,000 in sales tax recorded in February will largely be accrued back to 2024 and why the first sales-tax receipts tied to 2025 were not expected until March. Moon also noted that the first-half property-tax payments are not due until April and that the county will see a large increase in receipts after that timing point.
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