Cowlitz County finance director outlines top general-fund revenue sources and what homeowners pay

Sean, a county finance presenter, gave commissioners a slide-driven overview of the general fund’s top 10 revenue sources and the mechanics behind them. He said the county levied $20,882,000 in property tax for 2026 and expects to collect about 99 percent. ‘‘For a $417,000 home this year, that home pays about $411 to the county general fund,’’ he said.

The presentation noted retail sales and use tax as the second-largest general-fund source (budgeted at about $11.5 million for 2026), plus special sales-tax components such as a criminal-justice sales tax and a 911 pass-through. Sean explained that some collections are distributed to cities or other taxing districts; for example, the county received $3.162 million of PUD privilege‑tax receipts in 2026 and retained about $2.3 million after distributions to cities.

Timber excise tax was described as volatile: the county’s timber assessed value was reported at about $956 million, and the excise-tax distribution follows a priority system that often leaves counties in a lower priority position. Sean warned commissioners that timber revenues can swing widely year to year.

Commissioners asked clarifying questions about distribution formulas, whether federal or state-owned timber is included, and how small districts such as fire districts and cemeteries might be affected when timber receipts drop. Sean said the county will continue monitoring sales-tax receipts and other revenue lines and noted that interest earnings and landfill lease transfers also materially support the general fund.

The discussion closed with staff reiterating that property-tax changes on the county’s part affect only the county portion of the tax bill; most of a homeowner’s yearly tax bill goes to state and school levies.