HomeMy WebLinkAboutCONSENT Resolution Rural Schools Reauthorization Act JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
CONSENT AGENDA REQUEST
TO: Board of County Commissioners (BoCC)
Josh Peters, County Administrator
FROM: Judy Shepherd,Finance Director
DATE: February 9, 2026
SUBJECT: Secure Rural Schools Reauthorization Act of 2025 (S. 356)
STATEMENT OF ISSUE:
Jefferson County made a commitment in past years to the Road Fund to transfer a portion of federal
Payment in Lieu of Taxes (PILT) for the difference that federal Secure Rural Schools (SRS) or Federal
Timber revenues did not contribute at full funding of$750,000.
Adopted on July 22, 2024, Resolution 41-0722-24, at Section 7, provided that, "As funding allows, the
BoCC intends to transfer a portion of PILT to the Road Fund to make up for as much as possible of any
amount below $750,000 in 2025 that Secure Rural Schools or Federal Timber revenues contribute to the
Road Fund."
The 2024-2025 Mid-biennium Review and Modification budgeted$352,285, and the 2025 Budget
Appropriation for 3rd Quarter increased the budget$286,199,totaling $638,484 in General Fund(GF)transfer to
the Road Fund to reach the $750,000 commitment.
Public Law 119-58,the Secure Rural Schools Reauthorization Act of 2025, was signed into law on
December 18, 2025 and was codified in 16 U.S.C. chapter 90. Eligible counties are expected to receive SRS
back payments for 2024 in 2026. The reauthorization for 2025 is scheduled to be received as normal in
2026.
ANALYSIS:
In 2025,the GF transferred a total of$638,484 total to the Road Fund(between two transfers: May 20 and
November 4),which brought the Road Fund support to $750,000, due to the 2025 payment for SRS being only
$111,516.
Public Law 119-58,which reauthorizes SRS for 2024 and 2025,mandates the return of back payments for 2024
and 2025. This back payment for 2024 SRS,to be paid in 2026,will be deposited to the Road Fund. We do not
know for certain what that amount will be. Whatever amount up to $638,484 in 2024 SRS funds will be
transferred back to the GF to reimburse the GF for the transfer(s)made in 2025 to augment 2024 SRS received
in 2025. This transfer will occur after funds are deposited in the Road Fund.
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Public Law 119-58 payments for each year are received in the following year. As such,2023 funds were
received in 2024, and 2025 funds are scheduled to be received in 2026. The reauthorization for 2024 payments
is the only portion of this issue to be addressed.
FISCAL IMPACT:
Upon receipt with budget authority,the Road Fund shall transfer up to $638,484 to the General Fund.
REVIEWED BY:
Jo' i. Peters, County Administrator Date
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STATE OF WASHINGTON
County of Jefferson
In the Matter of Secure Rural Schools
Reauthorization Act of 2025 (Public Law 119- RESOLUTION NO.
58) and Reimbursement of PILT Funds from
Road Fund to General Fund
WHEREAS, the Jefferson County Public Works Road Fund historically received
approximately $1.25 million in dedicated funding from the federal Secure Rural Schools (SRS)
program up until 2011; and
WHEREAS, the SRS program and the federal Payment in Lieu of Taxes(PILT)program
have been demonstrated to have an inversely proportional relationship, and the loss of SRS funding
for the Road Fund resulted in a gain in PILT funding for the General Fund; and
WHEREAS, Jefferson County made a commitment in 2024,through Resolution 41-0722-
24,to transfer a portion of PILT to the Road Fund to make up for as much as possible of any
amount below$750,000 in 2025 for the difference that SRS or Federal Timber revenues contribute
to the Road Fund; and
WHEREAS, Public Law 119-58 was signed into law on December 18,2025 and was
codified in 16 U.S.C. chapter 90: Secure Rural Schools Reauthorization Act of 2025; and
WHEREAS,the 2024-2025 Mid-biennium Review and Modification,through Resolution
79-1216-24R, identified a transfer from the General Fund to the Road Fund for$352,285; and
WHEREAS, the Road Fund only received$111,516.59 in 2025 for 2024 SRS; and
WHEREAS, the 2025 Budget Appropriation for 3rd Quarter,through Resolution 71-1020-
25R, increased the Road Fund budget by $286,199,thereby totaling $638,484 in 2025 to reach the
$750,000 commitment through Resolution 41-0722-24; and
WHEREAS, the General Fund transferred a total of$638,484 to the Roads Fund in 2025
through actions on May 20, 2025 and November 4, 2025;
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF JEFFERSON COUNTY,STATE OF WASHINGTON:
Section 1. Whereas Clauses Adopted as Findings of Fact. The Jefferson County Board of
Commissioners hereby adopts the above"Whereas" clauses as Findings of Fact.
Section 2. Purpose. Jefferson County Board of Commissioners hereby authorizes the Roads
Fund to transfer up to $638,484 to the General Fund for funds paid in 2025 following the
back payment receipt of 2024 SRS funds. Budget authority shall be established by budget
appropriation.
Section 3. Severability. If any section, subsection, sentence, clause, phrase or section of this
resolution or its application to any person or circumstance is held invalid, the remainder of this
resolution or its application to other persons or circumstances shall be fully valid and shall not be
affected.
Section 4. Effective Date. This resolution is effective upon adoption.
Section 5. SEPA Categorical Exemption. This resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
APPROVED this 9th day of February,2026.
JEFFERSON COUNTY BOARD OF
SEAL: COUNTY COMMISSIONERS
Greg Brotherton, Chair
Heidi Eisenhour, Member
Heather Dudley-Nollette, Member
ATTEST: APPROVED AS TO FORM:
Carolyn Gallaway, CMC Date Philip C. Hunsucker, Date
Clerk of the Board Chief Civil Deputy Prosecuting Attorney
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