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Finance director reports sales tax uptick, development boom and ARPA-funded water reservoir
Summary
Finance Director Megan Lowry told council the city—s general fund outperformed expectations in 2025, with sales tax revenue rising to $5.9 million, increased permit and development activity, and ARPA and state grants financing a new water reservoir project.
Megan Lowry, Battle Ground City—s finance and information technologies director, presented the city—s fourth-quarter 2025 financial overview on March 1, reporting that general fund revenues exceeded conservative budget estimates and that development activity drove higher permit receipts.
Lowry said the city collected $5,900,000 in general sales tax in 2025, up from about $5.6 million in 2024 (a 5.9% increase). She attributed the rise to retail and construction activity and noted growth in permit revenue and traffic impact fees tied to new development. "Development activity is definitely strong in the city of Battleground," Lowry said.
Lowry described capital and grant funding: the city recorded $4.3 million in contributed capital from developer-built infrastructure, had roughly $5.3 million in governmental capital projects (including Kiwanis Park improvements and the Southwest Eaton Boulevard project), and reported $6.4 million in grant assistance across state and federal sources. She told council that the Tookes Mountain water reservoir project will be financed with American Rescue Plan Act funds and a Department of Commerce grant: "That entire project's being paid for with the ARPA funds as well as the state department of commerce grant," she said.
On expenditures and reserves, Lowry explained accounting and audit processes, noted the city—s debt schedule (including general obligation and revenue bonds), and said the city is largely meeting service staffing goals. Councilors asked for project-specific cost estimates (for example the Southwest 20th Avenue pathway) and details about ADA ramp costs; staff provided estimates and said further breakdowns can be provided on request.
The council took no formal vote on this informational item. Lowry offered to give council members access to the city—s financial portal for deeper review of line-item transactions and to return with additional details on any requested projects.
