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HomeMy WebLinkAbout2026-02_FEB_Treasurer_RevenueReportsJEFFERSON COUNTY TREASURER PO Box 571, Port Townsend WA 98368 Email: TreasurerStaff@co.jefferson.wa.us Web: www.co.jefferson.wa.us Phone: 360-385-9150 Stacie Prada – Treasurer Kris Kramer – Chief Deputy Treasurer Thomas Goodworth – Financial Planning and Analysis Manager Page | 1 JEFFERSON COUNTY BUDGET COMMITTEE Treasurer’s February 2026 Revenue Report General Fund at $2,916,815– 10.2% of the annual budget. Prior years were 10.1 to 11.3%. The percentage is on track, but the majority of the difference from 2024 is due to sales tax related revenue that is $300k less than January 2024 which was an unusually large distribution. Other Funds at $8,506,300 – 14.7% of annual budget. Prior years ranged from 12.5% to 14.6%. General Fund Cash Balance - $4,440,757 at month end and with reserve of $4,436,691. The non-reserve cash balance was $4,066. The budgeted reserve amount is 15% of total budgeted expenditures which is $29,577,936. General Sales Tax Receipts – at $1,183,069 – 13.74% of annual budget YTD. Full info on detail report. Seasonal collections would estimate 16.2% of the annual revenue thus far. It’s lower, and it is 87% of the amount we would have expected to meet budget. Sales Tax by Sector: All Sales YTD are 24% less than last year. Construction is down 54%, Retail is up 1%, Accommodations and Food Service are down 2%. Real Estate Excise Tax (REET) Receipts - Fund 302 – at $101,827 – 8.6% of $1.5 million annual budget. Year to date it is 20.8% under budget and 48% less than 2025 YTD. Special Hotel/Motel Lodging & Transient Rental Tax – Fund 125 – at $74,532– 11.3% of the annual budget. Year to date is 8.8% over budget and 12% less than 2025 YTD. Projection is $58,000 over budget. Page 1 of 17 February 2026 GENERAL FUND REVENUE 2022 2023 2024 2025 2026 TOTAL CURRENT EXPENSE 2,467,104 3,039,188 3,247,274 3,280,912 2,916,815 TOTAL CURRENT EXPENSE ACTUAL/CY BUDGET 24,368,204 28,311,245 28,679,864 28,933,857 28,474,383 YTD % of Full Year Actual, CY Budget 10.1%10.7%11.3%11.3%10.2% 24,368,204 28,311,245 28,679,864 28,933,857 28,474,383 10.1%10.7%11.3%11.3%10.2% 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 2022 2023 2024 2025 2026 TOTAL CURRENT EXPENSE ACTUAL/CY BUDGET TOTAL CURRENT EXPENSE 2026February Page 2 of 17 February 2026 GENERAL FUND REVENUE 2022 2023 2024 2025 2026 Assessor 2,078 1,856 1,805 1,907 7,027Auditor-M.V. License Fees 59,064 67,568 58,965 56,970 63,651 Auditor-Other Revenue 3,011 2,144 4,122 10,951 7,346Auditor-Recording Fees 12,850 6,821 5,921 6,755 8,362 Elections 32,594 27,168 224,545 147,792 127,780Clerk33,791 34,505 23,582 16,996 20,816 County Administrator 4,142 4,142 4,658 5,051 0 Commissioners 1,390 782 690 819 5,922 Board of Equalization 0 0 0 0 0 Civil Service Commission 0 0 0 0 0 Planning Commission 0 0 150 0 0 Safety & Security/Emergency Mgmt 15,396 0 31,866 10,000 25,201 Community Services 51 46 80 57 94 District Court 69,214 80,007 103,798 79,070 88,717 Juvenile Service 24,058 22,118 71,660 36,624 70,880 Prosecuting Attorney 90,991 53,599 44,394 74,423 66,581 Coroner 6,000 7,800 4,800 4,800 9,000 Sheriff 81,527 118,481 170,107 142,632 133,037 Superior Court 0 4,500 5,497 4,500 4,866 Therapeutic Courts Case Mgmt 0 0 0 9,818 0Property Tax 522,471 581,685 558,077 376,489 424,186 Diverted Road Prop Tax 42,628 40,508 39,334 21,094 02 Public Safety Enhancement 0 0 0 0 0 2 Sales Tax - Local Criminal Justice 87,789 97,891 101,985 132,440 105,3912 Sales Tax - Retail Sales Tax 752,309 805,801 846,830 1,211,728 924,091 2 Sales Tax - Special Purpose 212,680 241,562 248,815 326,008 258,9783 DUI/OTH CRMNL JSTC ASIST 147,173 115,170 116,278 140,426 144,246 4 PILT - Federal 0 0 0 0 04 PILT - State & Local 0 0 0 0 0 4 PUD Privilege Tax 0 0 0 0 0 5 CANNABIS EXCISE TAX 0 0 0 0 0 5 DNR Timber, Trust & Lease 38,078 56,326 18,455 2,795 685 5 Leasehold Excise 23,255 25,192 24,727 11,636 12,989 5 Liquor Board Profits and Excise 16,863 16,851 16,318 15,523 14,538 5 Timber Excise (TAV)87,818 144,100 138,442 30,547 6,707 6 Treas Collection Fees (REET)11,920 6,910 9,261 12,113 10,774 6 Treas Invest & Other Collection 1,876 17,128 7,248 6,696 6,215 7 Delinquent Taxes Interest 28,160 22,353 28,250 17,972 33,509 7 Delinquent Taxes Penalties 23,026 4,780 7,912 7,934 6,498 8 Investment Income 8,982 337,140 388,281 304,898 247,183 9 Interfund Charge - Cost Allocation 0 11,780 12,324 12,741 13,103 Treasurer Other Revenue 2,715 11,858 74,382 5,867 3,260 Treasurer Transfer In 10,409 753 -179,820 750 3,000Non Departmental 12,794 69,866 33,533 34,091 62,183 TOTAL CURRENT EXPENSE 2,467,104 3,039,188 3,247,274 3,280,912 2,916,815TOTAL CURRENT EXPENSE ACTUAL/CY BUDGET 24,368,204 28,311,245 28,679,864 28,933,857 28,474,383 YTD % of Full Year Actual, CY Budget 10.1%10.7%11.3%11.3%10.2% Auditor-M.V. License Fees Auditor-M.V. License Fees Auditor-M.V. License Fees Auditor-M.V. License Fees Auditor-M.V. License Fees Sheriff Sheriff Sheriff Sheriff Sheriff 2 Sales Tax -Retail Sales Tax 2 Sales Tax -Retail Sales Tax 2 Sales Tax -Retail Sales Tax 2 Sales Tax -Retail Sales Tax 2 Sales Tax -Retail Sales Tax 2 Sales Tax -Special Purpose 2 Sales Tax -Special Purpose 2 Sales Tax -Special Purpose 2 Sales Tax -Special Purpose 2 Sales Tax -Special Purpose 3 DUI/OTH CRMNL JSTC ASIST 3 DUI/OTH CRMNL JSTC ASIST 3 DUI/OTH CRMNL JSTC ASIST 3 DUI/OTH CRMNL JSTC ASIST 3 DUI/OTH CRMNL JSTC ASIST 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 2022 2023 2024 2025 2026 GENERAL FUND REVENUE YTD Non Departmental 7 Delinquent Taxes Interest 6 Treas Invest & Other Collection 6 Treas Collection Fees (REET) 5 Timber Excise (TAV) 5 Liquor Board Profits and Excise 5 Leasehold Excise 5 DNR Timber, Trust & Lease 5 CANNABIS EXCISE TAX 4 PUD Privilege Tax 4 PILT - State & Local 4 PILT - Federal 3 DUI/OTH CRMNL JSTC ASIST 2 Sales Tax - Special Purpose 2 Sales Tax - Retail Sales Tax 2 Sales Tax - Local Criminal Justice 2 Public Safety Enhancement Diverted Road Prop Tax Property Tax Therapeutic Courts Case Mgmt Superior Court Sheriff Coroner Prosecuting Attorney Juvenile Service District Court Community Services Safety & Security/Emergency Mgmt Planning Commission Civil Service Commission Board of Equalization Commissioners County Administrator Clerk Elections Auditor-Recording Fees Auditor-Other Revenue Auditor-M.V. License Fees Assessor 2026February Page 3 of 17 2026 2 16-Mar-2026 February REVENUE NAME BUDGET AMENDED FEB Y-T-D Y-T-D AMENDED ACTUAL Y-T-D Y-T-D Y-T-D AMENDED ACTUAL Y-T-D Y-T-D Y-T-D Revenue Department/Detail *Fund.Dept 2026 ANNUAL & QTRLY Approp Budget 2026 2026 % of Amended Budget Budget 2025 2025 % of ACTUAL % of Amended Budget Budget 2024 2024 2024 % of ACTUAL % of Amended Budget Assessor 1 001.010 10,800 0 10,800 7,013 7,027 65.1%8,300 9,744 1,907 20%23.0%8,300 7,629 1,805 24%21.7% Auditor-M.V. License Fees 1 001.020 357,000 0 357,000 17,271 63,651 17.8%317,250 336,772 56,970 17%18.0%311,250 345,546 58,965 17%18.9% Auditor-Other Revenue 1 001.020 28,800 0 28,800 2,298 7,346 25.5%31,200 65,603 10,951 17%35.1%17,000 35,081 4,122 12%24.2% Auditor-Recording Fees 1 001.020 48,000 0 48,000 4,586 8,362 17.4%48,000 55,122 6,755 12%14.1%63,400 49,401 5,921 12%9.3% Elections 1 001.021 427,600 0 427,600 3,685 127,780 29.9%331,548 546,295 147,792 27%44.6%421,000 688,797 224,545 33%53.3% Clerk 1 001.050 117,644 0 117,644 8,171 20,816 17.7%118,561 134,094 16,996 13%14.3%117,297 138,661 23,582 17%20.1% County Administrator 1 001.059 0 0 0 0 0 #DIV/0!4,847 55,065 5,051 9%104.2%4,658 4,658 4,658 100%100.0% Commissioners 1 001.060 11,051 0 11,051 5,522 5,922 53.6%6,000 5,976 819 14%13.7%6,000 5,354 690 13%11.5% Board of Equalization 001.061 0 0 0 0 Civil Service Commission 001.062 0 0 0 0 Planning Commission 001.063 0 0 0 0 0 0 0 0 0 0 150 Safety & Security/Emergency Mgmt1001.067 57,385 0 57,385 0 25,201 43.9%227,684 199,816 10,000 5%4.4%70,031 87,524 31,866 36%45.5% Community Services 1 001.068 500 0 500 37 94 18.8%260,282 260,249 57 0%0.0%45,788 335,312 80 0%0.2% District Court 1 001.080 527,450 0 527,450 46,648 88,717 16.8%424,550 558,947 79,070 14%18.6%403,453 627,175 103,798 17%25.7% Juvenile Service 1 001.110 280,723 0 280,723 43,762 70,880 25.2%288,860 249,083 36,624 15%12.7%316,018 354,945 71,660 20%22.7% Prosecuting Attorney 1 001.150 292,155 0 292,155 32,823 66,581 22.8%268,067 340,146 74,423 22%27.8%265,561 268,860 44,394 17%16.7% Coroner 1 001.151 20,000 0 20,000 9,000 9,000 45.0%36,472 11,866 4,800 40%13.2%35,941 13,845 4,800 35%13.4% Sheriff 1 001.180 1,025,587 0 1,025,587 41,915 133,037 13.0%1,087,725 1,048,562 142,632 14%13.1%887,439 870,092 170,107 20%19.2% Superior Court 1 001.240 5,000 0 5,000 4,500 4,866 97.3%5,000 16,923 4,500 27%90.0%63,257 65,187 5,497 8%8.7% Therapeutic Courts Case Mgmt 1 001.245 275,000 0 275,000 (4,833)0 0.0%200,000 181,216 9,818 5%4.9%200,000 189,304 0 0%0.0% Property Tax 1 001.250 9,235,000 0 9,235,000 396,587 424,186 4.6%9,075,330 9,079,646 376,489 4%4.1%8,960,000 8,901,017 558,077 6.3%6.2% Diverted Road Prop Tax 1 001.250 0 0 0 (1,407)0 520,000 520,000 21,094 4%4.1%620,000 620,000 39,334 6.3%6.3% 2 Public Safety Enhancement 1 001.250 301,600 0 301,600 0 0 0.0%0 0 0 #DIV/0!#DIV/0! 2 Sales Tax - Local Criminal Justice1001.250 764,938 0 764,938 57,491 105,391 13.8%679,385 726,380 132,440 18%19.5%653,254 665,819 101,985 15.3%15.6% 2 Sales Tax - Retail Sales Tax 1 001.250 6,741,373 0 6,741,373 502,217 924,091 13.7%5,775,860 6,400,174 1,211,728 19%21.0%5,553,710 5,787,546 846,830 14.6%15.2% 2 Sales Tax - Special Purpose 3 001.250 1,870,678 0 1,870,678 141,471 258,978 13.8%1,656,295 1,785,368 326,008 18%19.7%1,592,591 1,623,251 248,815 15.3%15.6% 3 DUI/OTH CRMNL JSTC ASIST 2 001.250 510,120 0 510,120 0 144,246 28.3%450,000 562,028 140,426 25%31.2%455,455 512,748 116,278 22.7%25.5% 4 PILT - Federal 4 001.250 2,100,000 0 2,100,000 0 0 0.0%1,750,000 2,021,851 0 0%0.0%1,750,000 1,924,619 0 0.0%0.0% 4 PILT - State & Local 2 001.250 25,700 0 25,700 0 0 0.0%16,235 21,428 0 0%0.0%16,000 18,725 0 0.0%0.0% 4 PUD Privilege Tax 5 001.250 445,000 0 445,000 0 0 0.0%445,000 442,399 0 0%0.0%435,000 494,176 0 0.0%0.0% 5 CANNABIS EXCISE TAX 6 001.250 55,000 0 55,000 0 0 0.0%64,167 54,796 0 0%0.0%64,932 64,123 0 0.0%0.0% 5 DNR Timber, Trust & Lease 8 001.250 156,000 0 156,000 685 685 0.4%155,000 56,686 2,795 5%1.8%504,974 156,682 18,455 11.8%3.7% 5 Leasehold Excise 6 001.250 50,000 0 50,000 11,691 12,989 26.0%96,960 45,196 11,636 26%12.0%95,060 42,838 24,727 57.7%26.0% 5 Liquor Board Profits and Excise1 001.250 138,000 0 138,000 0 14,538 10.5%146,203 146,188 15,523 11%10.6%157,739 150,198 16,318 10.9%10.3% 5 Timber Excise (TAV)3 001.250 215,000 0 215,000 6,707 6,707 3.1%408,000 251,466 30,547 12%7.5%400,000 358,865 138,442 38.6%34.6% 6 Treas Collection Fees (REET)1 001.250 119,605 0 119,605 5,870 10,774 9.0%103,000 96,756 12,113 13%11.8%100,000 110,044 9,261 8.4%9.3% 6 Treas Invest & Other Collection1 001.250 47,935 0 47,935 3,242 6,215 13.0%41,700 55,855 6,696 12%16.1%41,700 56,882 7,248 12.7%17.4% 7 Delinquent Taxes Interest 1 001.250 200,000 0 200,000 22,861 33,509 16.8%235,000 268,730 17,972 7%7.6%235,000 220,315 28,250 12.8%12.0% 7 Delinquent Taxes Penalties 3 001.250 35,150 0 35,150 3,273 6,498 18.5%44,000 40,258 7,934 20%18.0%43,900 43,393 7,912 18.2%18.0% 8 Investment Income 1 001.250 1,300,000 0 1,300,000 113,831 247,183 19.0%2,000,000 1,806,069 304,898 17%15.2%1,935,000 2,262,422 388,281 17.2%20.1% 9 Interfund Charge - Cost Allocation1001.250 395,775 0 395,775 13,103 13,103 3.3%365,570 376,975 12,741 3%3.5%358,400 311,110 12,324 4.0%3.4% Treasurer Other Revenue 1 001.250 60,000 0 60,000 1,334 3,260 5.4%26,500 46,930 5,867 13%22.1%30,000 141,177 74,382 52.7%247.9% Treasurer Transfer In 001.250 153,000 0 153,000 3,000 3,000 2.0%4,000 3,000 750 4,000 49,472 -179,820 -363.5%-4495.5% Non Departmental 1 001.270 69,814 0 69,814 0 62,183 89.1%41,662 50,200 34,091 68%81.8%29,419 75,049 33,533 44.7%114.0% TOTAL CURRENT EXPENSE REVENUE 28,474,383 0 28,474,383 1,504,353 2,916,815 10.2%27,764,213 28,933,857 3,280,912 11%11.8%27,223,121 28,679,864 3,247,274 11.3%11.9% Page 4 of 17 February 2026 OTHER FUND REVENUE BY TYPE Fund #2022 2023 2024 2025 2026 SPECIAL REVENUE 103-199 3,370,777 3,811,998 4,688,962 3,827,680 4,361,741 DEBT SERVICE 200-299 1 11 43,309 12 10 CAPITAL IMPROVEMENT 300-399 1,384,108 263,697 303,231 409,024 322,912 ENTERPRISE 400-499 1,221,149 880,484 1,818,380 4,433,136 2,740,877 INTERNAL SERVICE 500-599 1,307,324 1,080,031 1,318,689 1,378,026 1,080,759 TOTAL OTHER FUNDS 7,283,359 6,038,243 8,172,571 10,047,879 8,506,300 FULL YEAR/CY BUDGET 49,829,791 48,433,474 64,786,498 70,385,220 57,776,694 YTD % OF FY/CY BUDGET 14.6%12.5%12.6%14.3%14.7% 14.6%12.5%12.6%14.3%14.7% 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% - 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 2022 2023 2024 2025 2026 OTHER FUND REVENUE BY TYPE INTERNAL SERVICE 500-599 ENTERPRISE 400-499 CAPITAL IMPROVEMENT 300-399 DEBT SERVICE 200-299 SPECIAL REVENUE 103-199 TOTAL OTHER FUNDS FULL YEAR/CY BUDGET YTD % OF FY/CY BUDGET Page 5 of 17 OTHER FUND REVENUE BY FUND Fund #2022 2023 2024 2025 2026 February 2026 Elections CARES Act 103 - - - - - HAVA 3 Grant 104 17 627 663 562 495 Auditor's O & M 105 4,875 3,426 3,465 3,681 21,555 Court Facilitator 106 860 760 880 1,060 1,230 Boating Safety 107 3,863 3,750 18,492 3,750 2,500 WSU Cooperative (w/4H historical)108 108,251 111,704 131,285 145,367 130,229 Noxious Weed 109 15,580 32,338 42,465 15,936 19,455 JeffComCap 119 119 46,100 52,364 51,273 51,273 51,273 Crime Victim's Svc 120 26,583 24,144 13,569 19,643 19,628 Grant Mgmt 123 - 97,542 - 20,931 751 Hotel-Motel 125 96,125 113,524 82,523 90,759 79,650 H&HS Site Abatement 126 - 250 1,803 5,409 - Jeff Co Public Health 127 1,347,966 1,489,696 2,450,611 1,315,380 1,113,272 Water Quality 128 91,725 165,495 131,710 120,341 75,256 Water Quality Land Acq 129 - - - - - Mental Health 130 3,799 4,550 4,165 2,409 2,565 Chem Dep Mnt Hlth tx 131 121,572 135,525 141,282 184,255 146,683 Opiod Settlements Fund 132 - - - - - JC Inmate Commissary 134 2,823 3,060 4,220 2,695 3,223 Drug Fund 135 70 109 11 10 8 Law Library 140 2,205 2,395 9,513 9,305 7,717 Trial Court Imprvmnt 141 - 5,619 - - - Community Develpmnt 143 395,911 342,762 477,539 583,924 266,837 Federal Forest Title III 147 25 1,261 786 36 32 Jeff Co Affrdbl Hsg 148 143,412 165,810 156,997 195,408 152,800 Homeless Housing Fund 149 52,211 66,990 29,942 168,668 121,001 Treasurer's O & M 150 174 768 462 606 630 REET technology 151 2,507 1,617 1,520 1,735 1,846 Veteran's Relief 155 11,070 10,596 6,037 4,028 3,956 Water Pollution Cntrl 160 - - - - - Park & Rec 174 179,718 206,864 231,137 254,449 176,394 County Park Imprvmnt 175 - - 6,415 25 - Post Harvest Timber Mgmt Rsv 178 2 71 91 77 68 County Roads 180 713,333 768,384 690,105 625,959 1,800,630 Jeff Co Emergency Rd Rsrv Fund 181 0 - - - - Transportation Benefit Dist (JCTBD)182 - - - - 162,059 Flood/Storm Water Mgmt 185 - - - - - Brinnon Flood Control 186 - - - - - Quilcene Flood Control 187 - - - - - RID Bonds 202 0 - - - - Debt Service 204 0 11 43,309 12 10 Const/Renovation 301 1,025,000 2,292 2,397 2,481 2,549 Capital Improvement 302 201,394 101,219 135,672 195,954 156,035 HJC Park Jump 304 27,346 412 346 6,999 411 Public Infrastructure 306 110,190 130,542 136,708 184,482 145,083 Conservation Futures 308 20,178 29,232 28,108 19,109 18,834 Solid Waste 401 672,880 630,322 664,860 739,487 829,043 Solid Waste Post Clos 402 5 193 197 126 76 Solid Waste Eqpt Res 403 143 6,522 8,435 3,960 3,947 Yard Waste Educ Fnd 404 1 57 55 77 66 PHUGA Sewer Capital fund 405 548,119 243,391 1,144,834 3,689,487 1,893,869 PHUGA Sewer Operations Fund 406 - - - - 13,876 Equipment Rental 501 290,603 270,497 345,267 343,300 315,999 Risk Management 502 - - - - - Benefit Reserve 505 74,629 68,124 74,891 83,719 81,857 Information Services 506 725,827 531,056 634,373 654,097 443,610 Facilities Mgmt eff 6/21 507 216,266 210,354 264,158 296,909 239,293 PHUGA Sewer Capital County Roads , 2026 Jeff Co Public Health , … Solid Waste , 2026 $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 2022 2023 2024 2025 2026 OTHER FUND REVENUE BY FUND Facilities Mgmt eff 6/21 Information Services Benefit Reserve Risk Management Equipment Rental PHUGA Sewer Operations Fund PHUGA Sewer Capital fund Yard Waste Educ Fnd Solid Waste Eqpt Res Solid Waste Post Clos Solid Waste Conservation Futures Public Infrastructure HJC Park Jump Capital Improvement Const/Renovation Debt Service RID Bonds Quilcene Flood Control Brinnon Flood Control Flood/Storm Water Mgmt Transportation Benefit Dist (JCTBD) Jeff Co Emergency Rd Rsrv Fund County Roads Post Harvest Timber Mgmt Rsv County Park Imprvmnt Park & Rec Water Pollution Cntrl Veteran's Relief REET technology Treasurer's O & M Homeless Housing Fund Jeff Co Affrdbl Hsg Federal Forest Title III Community Develpmnt Trial Court Imprvmnt Law Library Drug Fund JC Inmate Commissary Opiod Settlements Fund Chem Dep Mnt Hlth tx Mental Health Water Quality Land Acq Water Quality Jeff Co Public Health H&HS Site Abatement Hotel-Motel Grant Mgmt Crime Victim's Svc JeffComCap 119 Noxious Weed WSU Cooperative (w/4H historical) Boating Safety Court Facilitator Auditor's O & M HAVA 3 Grant Elections CARES Act Page 6 of 17 OTHER FUNDS REVENUE REPORT 2026 Prepared by Jefferson County Treasurer February 2 3/16/2026 Budget Appropriations reflected FUND Fund #Orig Budget Budget Amended BDGT Feb YTD YTD Amended Budget Amended BDGT ACTUAL YTD YTD of ACTUAL Amended BDGT ACTUAL YTD YTD of ACTUAL Revenue by Fund Type 2026 Amendment 2026 2026 2026 %2025 2025 2025 %2024 2024 2024 % SPECIAL REVENUE 103-199 35,322,176 - 35,322,176 2,044,744 4,361,741 12.3%41,780,966 32,006,108 3,827,680 12.0%39,885,955 32,923,832 4,688,962 14.2% DEBT SERVICE 200-299 - - - 5 10 - 1,596,106 12 0.0%- 541,250 43,309 8.0% CAPITAL IMPROVEMENT 300-399 2,665,650 - 2,665,650 191,808 322,912 12.1%5,587,965 5,610,301 409,024 7.3%3,762,537 5,179,765 303,231 5.9% ENTERPRISE 400-499 11,035,602 - 11,035,602 424,863 2,740,877 24.8%21,443,178 21,704,268 4,433,136 20.4%24,982,892 17,882,710 1,818,380 10.2% INTERNAL SERVICE 500-599 8,753,266 - 8,753,266 945,910 1,080,759 12.3%9,260,921 9,468,438 1,378,026 14.6%8,146,798 8,258,941 1,318,689 16.0% Total 57,776,694 0 57,776,694 3,607,329 8,506,300 14.7%78,073,030 70,385,220 10,047,879 14.3%76,778,182 64,786,498 8,172,571 12.6% Elections CARES Act 103 - - - - - n/a - - - n/a - - - n/a HAVA 3 Grant 104 1,000 - 1,000 234 495 49.5%2,000 3,418 562 16.4%600 3,987 663 16.6% Auditor's O & M 105 317,613 - 317,613 19,612 21,555 6.8%305,773 84,547 3,681 4.4%131,796 54,898 3,465 6.3% Court Facilitator 106 5,000 - 5,000 590 1,230 24.6%5,000 5,679 1,060 18.7%5,000 5,500 880 16.0% Boating Safety 107 44,500 - 44,500 2,500 2,500 5.6%52,000 48,788 3,750 7.7%44,500 42,778 18,492 43.2% WSU Cooperative (w/4H historical)108 464,341 - 464,341 77,175 130,229 28.0%546,675 551,820 145,367 26.3%539,675 484,891 131,285 27.1% Noxious Weed 109 267,544 - 267,544 18,756 19,455 7.3%202,473 201,382 15,936 7.9%202,473 222,697 42,465 19.1% JeffComCap 119 119 282,000 - 282,000 25,636 51,273 18.2%282,000 256,364 51,273 20.0%282,000 307,636 51,273 16.7% Crime Victim's Svc 120 77,029 - 77,029 14,557 19,628 25.5%94,543 111,138 19,643 17.7%94,543 86,712 13,569 15.6% Grant Mgmt 123 3,601,032 - 3,601,032 - 751 0.0%3,725,000 126,469 20,931 16.5%2,350,000 104,500 - 0.0% Hotel-Motel 125 680,000 - 680,000 41,060 79,650 11.7%681,500 808,654 90,759 11.2%755,000 804,497 82,523 10.3% H&HS Site Abatement 126 16,000 - 16,000 - - 0.0%16,000 6,252 5,409 86.5%7,000 9015.64 1,803 20.0% Jeff Co Public Health 127 7,802,888 - 7,802,888 708,812 1,113,272 14.3%8,026,650 8,753,757 1,315,380 15.0%9,188,521 9,941,116 2,450,611 24.7% Water Quality 128 1,353,846 - 1,353,846 70,634 75,256 5.6%1,294,995 1,218,274 120,341 9.9%1,240,126 1,379,117 131,710 9.6% Water Quality Land Acq 129 - - - - - 298,000 - - #DIV/0!478,000 - - n/a Mental Health 130 52,910 - 52,910 2,399 2,565 4.8%59,375 54,266 2,409 4.4%51,732 53,515 4,165 7.8% Chem Dep Mnt Hlth tx 131 900,000 - 900,000 80,016 146,683 16.3%1,137,344 1,010,207 184,255 18.2%904,538 921,936 141,282 15.3% Opiod Settlements Fund 132 108,922 - 108,922 - 0.0%541,963 541,962 - JC Inmate Commissary 134 16,949 - 16,949 1,546 3,223 19.0%39,000 17,519 2,695 15.4%39,000 16,246 4,220 26.0% Drug Fund 135 50 - 50 4 8 16.9%600 59 10 16.4%600 68 11 16.6% Law Library 140 17,591 - 17,591 1,977 7,717 43.9%19,591 17,114 9,305 54.4%19,591 16,729 9,513 56.9% Trial Court Imprvmnt 141 27,000 - 27,000 - - 0.0%27,000 27,988 - 0.0%23,000 27,992 - 0.0% Community Develpmnt 143 2,418,994 - 2,418,994 152,069 266,837 11.0%4,048,158 3,088,856 583,924 18.9%2,961,156 3,020,702 477,539 15.8% Federal Forest Title III 147 150 - 150 15 32 21.1%20,500 218 36 16.4%20,500 22,224 786 3.5% Jeff Co Affrdbl Hsg 148 955,596 - 955,596 82,579 152,800 16.0%815,000 1,146,822 195,408 17.0%882,000 1,059,624 156,997 14.8% Homeless Housing Fund 149 372,961 - 372,961 70,439 121,001 32.4%471,180 625,992 168,668 26.9%274,000 273,134 29,942 11.0% Treasurer's O & M 150 67,145 - 67,145 265 630 0.9%64,582 47,367 606 1.3%64,160 31,967 462 1.4% REET technology 151 12,000 - 12,000 868 1,846 15.4%14,000 12,284 1,735 14.1%12,000 11,635 1,520 13.1% Veteran's Relief 155 53,920 - 53,920 3,063 3,956 7.3%55,350 64,702 4,028 6.2%55,350 65,420 6,037 9.2% Water Pollution Cntrl 160 - - - - - n/a - - - #DIV/0!- 0 - n/a Park & Rec 174 1,148,650 - 1,148,650 170,605 176,394 15.4%1,094,173 1,092,758 254,449 23.3%1,110,719 1,062,952 231,137 21.7% County Park Imprvmnt 175 1,031,260 - 1,031,260 - - 0.0%714,262 226,957 25 0.0%253,293 174,332 6,415 3.7% Post Harvest Timber Mgmt Rsv 178 200 - 200 32 68 n/a - 468 77 16.4%- 545 91 16.6% County Roads 180 12,225,085 - 12,225,085 414,250 1,800,630 14.7%16,426,279 11,321,400 625,959 5.5%17,895,082 12,717,466 690,105 5.4% Jeff Co Emergency Rd Rsrv Fund 181 - - - - - n/a - - - n/a - - - n/a Transportation Benefit Dist (JCTBD)182 1,000,000 - 1,000,000 85,051 162,059 16.2%700,000 532,628 - n/a - - - n/a Flood/Storm Water Mgmt 185 - - - - - n/a - - - n/a - - - n/a Brinnon Flood Control 186 - - - - - n/a - - - n/a - - - n/a Quilcene Flood Control 187 - - - - - n/a - - - n/a - - - n/a RID Bonds 202 - - - - - n/a - - - n/a - - - n/a Debt Service 204 - - - 5 10 n/a - 1,596,106 12 0.0%- 541,250 43,309 8.0% Const/Renovation 301 9,900 - 9,900 2,549 2,549 25.7%2,009,700 2,010,026 2,481 0.1%976,424 990,408 2,397 0.2% Capital Improvement 302 1,500,000 - 1,500,000 96,290 156,035 10.4%1,942,250 1,841,990 195,954 10.6%1,593,063 2,567,164 135,672 5.3% HJC Park Jump 304 2,000 - 2,000 195 411 20.6%515,565 421,195 6,999 1.7%100,000 387,592 346 0.1% Public Infrastructure 306 850,000 - 850,000 77,631 145,083 17.1%835,000 1,011,459 184,482 18.2%815,000 910,214 136,708 15.0% Conservation Futures 308 303,750 - 303,750 15,143 18,834 6.2%285,450 325,630 19,109 5.9%278,050 324,387 28,108 8.7% Solid Waste 401 6,574,139 - 6,574,139 397,616 829,043 12.6%4,976,224 5,296,515 739,487 14.0%5,087,539 5,400,125 664,860 12.3% Solid Waste Post Clos 402 200 - 200 36 76 38.0%100 755 126 16.6%100 1,155 197 17.1% Solid Waste Eqpt Res 403 384,132 - 384,132 2,109 3,947 1.0%200,000 185,574 3,960 2.1%30,000 48,497 8,435 17.4% Yard Waste Educ Fnd 404 11,139 - 11,139 31 66 0.6%7,550 7,520 77 1.0%7,550 11,297 55 0.5% PHUGA Sewer Capital fund 405 3,684,382 - 3,684,382 11,195 1,893,869 51.4%15,801,766 15,935,862 3,689,487 23.2%19,857,703 12,421,637 1,144,834 9.2% PHUGA Sewer Operations Fund 406 381,610 - 381,610 13,876 13,876 3.6%457,538 278,041 - Equipment Rental 501 3,710,000 - 3,710,000 222,632 315,999 8.5%3,985,212 4,317,991 343,300 8.0%3,181,941 3,383,678 345,267 10.2% Risk Management 502 100,000 - 100,000 - - 0.0%150,000 - - n/a 150,000 - - n/a Benefit Reserve 505 420,000 - 420,000 40,374 81,857 19.5%400,000 444,297 83,719 18.8%400,000 418,165 74,891 17.9% Information Services 506 2,952,800 - 2,952,800 443,610 443,610 15.0%2,994,850 2,901,924 654,097 22.5%2,820,222 2,847,451 634,373 22.3% Facilities Mgmt eff 6/21 507 1,570,466 - 1,570,466 239,293 239,293 15.2%1,730,859 1,804,226 296,909 16.5%1,594,635 1,609,648 264,158 16.4% Page 7 of 17 Jefferson County Treasurer February 2026 Information current as of 3/16/2026 REQUIRED RESERVE * In 2019, Resolution 41-19 changed the reserve to 15% of the GF Total Spending and eliminated the Revenue Stabilization Reserve - changes with appropriations throughout year Year End, CY is YTD BALANCES January February March April May June July August September October November December 13th Month Total Reserve Non-Reserve Cash Balance 2021 8,113,654$ 7,894,628$ 7,292,627$ 9,257,492$ 8,972,934$ 10,082,081$ 9,312,713$ 8,345,143$ 7,775,786$ 8,938,894$ 8,525,829$ 8,011,624$ 8,011,624$ 2021 $ 3,655,714 4,355,910$ 2022 7,593,140$ 5,616,337$ 6,517,369$ 8,801,638$ 8,570,220$ 9,593,296$ 9,062,286$ 8,247,770$ 7,593,055$ 8,925,753$ 8,415,851$ 8,098,994$ 6,736,342$ 2022 $ 3,670,949 3,065,392$ 2023 7,065,714$ 6,597,055$ 6,963,369$ 9,347,020$ 9,569,516$ 10,937,285$ 10,267,490$ 9,800,364$ 9,662,361$ 11,320,017$ 10,983,540$ 10,426,970$ 9,277,343$ 2023 $ 3,917,426 5,359,917$ 2024 9,382,069$ 8,839,792$ 8,880,712$ 11,270,349$ 11,480,395$ 12,338,051$ 11,538,700$ 10,507,835$ 9,880,665$ 10,784,333$ 9,979,529$ 9,722,133$ 8,416,452$ 2024 4,432,617$ 3,983,835$ 2025 8,460,721$ 7,066,412$ 7,028,206$ 9,408,582$ 8,431,332$ 9,597,701$ 8,359,566$ 6,947,932$ 6,407,611$ 7,792,473$ 6,505,870$ 5,805,363$ 4,942,148$ 2025 4,848,577$ 93,571$ 2026 5,708,541$ 4,440,757$ 2026 4,436,691$ 4,066$ January February March April May June July August September October November December 13th Month Total Reserve Non-Reserve Cash Balance 2025 BDGT Exp 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 29,577,938 2026 4,436,691$ 4,066$ 15% Reserve 4,436,691 4,436,691 Non-Reserve Cash Bal 1,271,850 4,066 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 $10,000,000 2021 2022 2023 2024 2025 2026 Reserve and Cash Balance Composition Prior Year End Actual and CY Budget Total Reserve Non-Reserve Cash Balance 2021 2022 2023 2024 2025 2026 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 January March May July September November 13th Month General Fund Cash Balance $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 Ju l y Oc t o b e r Ja n u a r y Ap r i l Ju l y Oc t o b e r 13 t h M o n t h Ma r c h Ju n e Se p t e m b e r De c e m b e r Fe b r u a r y Ma y Au g u s t No v e m b e r Ja n u a r y Ap r i l Ju l y Oc t o b e r 13 t h m o n t h 2021 2021 2022 2022 2022 2022 2022 2023 2023 2023 2023 2024 2024 2024 2024 2025 2025 2025 2025 2025 General Fund Cash Balance with Reserve BALANCES Cash Balance Reserve Page 8 of 17 Regular & Optional and Special Purpose Sales Tax Year Period Month20262February February Actual YTD 2026 FY Budget YTD % of Budget Public Safety Tax 141,471 258,978 1,870,678 13.84% Regular & Optional Tax 502,217 924,091 6,741,373 13.71% Total 643,687 1,183,069 8,612,051 13.74% Cumulative Actual YTD 1,183,069 1,183,069 Cumulative Actual YTD Monthly Budget 9.0%1,392,562 Monthly Budget Cumulative Budget YTD 16.2%1,392,562 Cumulative Budget YTD -15.0%% Budget Difference -22.2%% Difference Prior Year 85.0%Cumulative % of Expected $7,316,480 EOY Projection ($1,295,571)Projection +/- EOY Budget - 200,000 400,000 600,000 800,000 1,000,000 2026 Monthly Actual and Budget Total Monthly Budget ($2,000,000)($1,000,000)$0$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000$10,000,000 2026 Cumulative Actual,Budget and Projection Cumulative Actual YTD Projection +/- EOY Budget Cumulative Budget YTD 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 2022 2023 2024 2025 2026 Regular & Optional and Special Purpose Sales Tax December November October September August July June May April March February January FY Actual/ CY Budget 2026February Page 9 of 17 Year Period Month Preliminary Updated 2026 2 February yes 2/17/2026 January February March April May June July August September October November December Full Year YTD 2026 Budget YTD % of Budget Public Safety Tax 117,508 141,471 258,978 258,978 1,870,678 13.84% Regular & Optional Tax 421,874 502,217 924,091 924,091 6,741,373 13.71% Total 539,382 643,687 1,183,069 1,183,069 2026 ActualCumulative Actual YTD 539,382 1,183,069 1,183,069 1,183,069 Cumulative Actual YTD Monthly Budget 619,603 772,959 577,617 576,721 711,825 639,002 709,436 840,995 789,495 806,693 858,203 709,501 8,612,051 1,392,562 Monthly Budget Cumulative Budget YTD 619,603 1,392,562 1,970,179 2,546,900 3,258,726 3,897,727 4,607,164 5,448,158 6,237,653 7,044,347 7,902,550 8,612,051 8,612,051 1,392,562 Cumulative Budget YTD Est Average Monthly Dist %7.2%9.0%6.7%6.7%8.3%7.4%8.2%9.8%9.2%9.4%10.0%8.2%100.0%16.2%Est Average Monthly Dist % % Budget Difference -12.9%-16.7% -15.0%% Budget Difference % Difference Prior Year -36.3%-4.4% -22.2%% Difference Prior Year Cumulative % of Expected 87.1%85.0% 85.0%Cumulative % of Expected EOY Projection 7,497,037 7,316,480 7,316,480 EOY Projection Projection +/- EOY Budget (1,115,014)(1,295,571) (1,295,571)Projection +/- EOY Budget % Collected of Annual Budget 6.3%7.5% 13.7%13.7%% Collected of Annual Budget Row Labels January February March April May June July August September October November December Full Year YTD FY Actual/ CY Budget YTD Change Annual % Change2022467,952 511,701 445,815 429,083 548,896 512,291 531,792 596,487 557,179 591,164 627,288 555,290 6,374,939 979,653 6,374,939 6.89%11.05% 2023 513,642 533,013 488,648 482,307 557,578 506,360 591,072 673,765 610,751 616,743 675,067 567,210 6,816,156 1,046,656 6,816,156 6.84%6.92% 2024 544,918 564,844 465,371 527,985 625,344 553,896 597,275 685,668 732,623 748,723 728,193 650,074 7,424,913 1,109,762 7,424,913 6.03%8.93% 2025 847,227 673,327 571,791 505,649 675,939 597,289 671,030 736,464 689,895 730,414 818,845 659,490 8,177,360 1,520,554 8,177,360 37.02%10.13% 2026 539,382 643,687 0 0 0 0 0 0 0 0 0 0 1,183,069 1,183,069 8,612,051 -22.19%-85.53% 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 2022 2023 2024 2025 2026 Regular & Optional & Special Purpose Sales Taxes December November October September August July June May April March February January 2026 - 200,000 400,000 600,000 800,000 1,000,000 2026 Monthly Actual and Budget Total Monthly Budget (2,000,000) - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 2026 YTD Actual and Budget Cumulative Actual YTD Projection +/- EOYBudget Cumulative Budget YTD February Page 10 of 17 Sales Tax by Sector Distribution in February 2026 Sales Tax Revenue by SectorCategory %$% of Tot Chg %$% of Tot Chg %$% of Tot Chg All Sales YTD -25%(271,883) 100.0%-14%(15,755) 100.0%-24%(287,638) 100.0%RETAIL YTD 2%4,378 -1.6%0%103 -0.7%1%4,481 -1.6%CONSTRUCTION YTD -54%(294,810) 108.4%-51%(17,697) 112.3%-54%(312,507) 108.6%ACCOMMODATION & FOOD SERVICES YTD -1%(478) 0.2%-5%(525) 3.3%-2%(1,003) 0.3% Unincorp Jefferson County City of Port Townsend All County and City 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 YTD This YearYTDLast Year All YTD Revenue by Sector Last Year and This Year Utilities Mining, Quarrying, Oil & Gas Extraction Agriculture, Forestry, Fishing & Hunting Unclassified Public Administration & Other Services Accommodation & Food Services Arts, Entertainment & Recreation Health Care and Social Assistance Educational Services Admin & Support, Waste Mgmt & Remediation Svcs Professional, Scientific & Technical Services Real Estate, Rental & Leasing Finance & Insurance Information Wholesale Trade Retail Trade Transportation & Warehousing Manufacturing Construction Construction Manufacturing Wholesale Trade Retail Trade Transportation & Warehousing Information Finance & Insurance Real Estate, Rental & Leasing Professional, Scientific & Technical … Admin & Support, Waste Mgmt & Remediation Svcs Educational Services Health Care and Social Assistance Arts, Entertainment & Recreation Accommodation & Food Services Public Administration & Other Services Unclassified Agriculture, Forestry, Fishing & HuntingMining, Quarrying, Oil & Gas ExtractionUtilities Unincorporated Jefferson County, WA Construction Manufacturing Wholesale Trade Retail TradeTransportation and Warehousing Information Finance and Insurance Real Estate and Rental and Leasing Professional, Scientific, and Technical Services Admin & Support, … Educational Services Health Care and Social Assistance Arts, Entertainment, and Recreation Accommodation and Food Services Public Administration & Other Services Natural Resources, Utilities & Unclassified City of Port Townsend, WA Construction Manufacturing Wholesale Trade Retail Trade Transportation & Warehousing InformationFinance & Insurance Real Estate, Rental & Leasing Professional, Scientific & Technical Services Admin & Support, Waste Mgmt & Remediation Svcs Educational Services Health Care and Social Assistance Arts, Entertainment & Recreation Accommodation & Food Services Public Administration & Other Services Unclassified Agriculture, Forestry, Fishing & Hunting Mining, Quarrying, Oil & Gas Extraction Utilities All Current Period This Year Page 11 of 17 1600, 1650, 1603, 1604 Category CP This Year CP Last Year % Chg YTD This Year YTDLast Year % Chg YTD $ Chg % of Tot Chg 23 Construction 135,535 176,025 -23%269,964 582,471 -54%(312,507)108.6%2,080,787 31, 32, 33 Manufacturing 13,500 13,093 3%23,653 22,946 3%707 -0.2%162,842 33 Wholesale Trade 44,510 25,123 77%67,073 46,973 43%20,100 -7.0%364,543 44, 45 Retail Trade 167,394 167,550 0%305,060 300,578 1%4,482 -1.6%1,758,704 48, 49 Transportation & Warehousing 1,545 2,029 -24%3,058 3,290 -7%(232)0.1%25,023 51 Information 15,583 16,460 -5%31,275 31,139 0%136 0.0%179,319 52 Finance & Insurance 1,311 1,093 20%2,652 9,537 -72%(6,885)2.4%15,849 53 Real Estate, Rental & Leasing 6,587 5,755 14%12,850 13,047 -2%(197)0.1%96,123 54 Professional, Scientific & Technical Services 10,556 9,846 7%20,968 18,655 12%2,313 -0.8%117,183 55 Admin & Support, Waste Mgmt & Remediation Svcs 40,067 38,404 4%74,915 68,137 10%6,778 -2.4%429,938 56 Educational Services 1,152 795 45%1,552 1,579 -2%(27)0.0%9,152 61 Health Care and Social Assistance 1,635 489 234%2,689 834 222%1,855 -0.6%8,601 62 Arts, Entertainment & Recreation 2,343 2,573 -9%4,306 5,830 -26%(1,524)0.5%39,842 71 Accommodation & Food Services 28,920 27,882 4%50,360 51,363 -2%(1,003)0.3%429,351 55, 81, 92 Public Administration & Other Services 11,477 13,268 -13%20,088 22,702 -12%(2,614)0.9%135,570 0 Unclassified 18,476 16,598 11%30,443 25,108 21%5,335 -1.9%211,565 11 Agriculture, Forestry, Fishing & Hunting 512 513 0%1,211 1,216 0%(5)0.0%13,504 21 Mining, Quarrying, Oil & Gas Extraction 763 921 -17%1,443 1,735 -17%(292)0.1%11,560 22 Utilities 351 496 -29%531 4,589 -88%(4,058)1.4%23,080 Jefferson County, WA Totals 502,217 456,160 -3%924,091 1,211,729 -24%(287,638)100%6,112,536 Sales Tax Revenue by Sector CP This Year CP Last Year % Chg YTD This Year YTDLast Year % Chg YTD $ Chg % of Tot Chg All Sales 502,217 456,160 -3%924,091 1,211,729 -24%(287,638) 100.0%6,112,536 RETAIL 167,394 167,550 0%305,060 300,578 1%4,482 -1.6%1,758,704 CONSTRUCTION 135,535 176,025 -23%269,964 582,471 -54%(312,507) 108.6%2,080,787 ACCOMMODATION & FOOD SERVICES 28,920 27,882 4%50,360 51,363 -2%(1,003) 0.3%429,351 NAICS CODE Revenue to Jefferson County includes portion of City of PT Current Period Year to Date Last 12 Months Current Period Year to Date Last 12 Months Sales Tax by Sector Distribution in February 2026 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 YTD This YearYTDLast Year YTD Revenue by Sector Last Year and This Year Utilities Mining, Quarrying, Oil & Gas Extraction Agriculture, Forestry, Fishing & Hunting Unclassified Public Administration & Other Services Accommodation & Food Services Arts, Entertainment & Recreation Health Care and Social Assistance Educational Services Admin & Support, Waste Mgmt &Remediation SvcsProfessional, Scientific & Technical Services Real Estate, Rental & Leasing Finance & Insurance Information Wholesale Trade Retail Trade Transportation & Warehousing Manufacturing Construction Manufacturing Wholesale Trade Retail Trade Transportation & Warehousing InformationFinance & Insurance Real Estate, Rental & Leasing Professional, Scientific & Technical Services Admin & Support, Waste Mgmt & Remediation Svcs Educational Services Health Care and Social Assistance Arts, Entertainment & Recreation Accommodation & Food Services Public Administration & Other Services Unclassified Agriculture, Forestry, Fishing & Hunting Mining, Quarrying, Oil & Gas Extraction Utilities CP This Year Page 12 of 17 City of Port Townsend This Year Last Year % Chg This Year Last Year % Chg $ Chg % of Tot Chg This Year Last Year % Chg This Year Last Year % Chg $ Chg % of Tot Chg 23 Construction 125,911 155,131 -19%253,178 547,988 -54%(294,810)108.4%1,943,471 Construction 9,624 20,894 -54%16,786 34,483 -51%(17,697)112%137,31631, 32, 33 Manufacturing 12,342 11,830 4%21,795 20,757 5%1,038 -0.4%147,724 Manufacturing 1,159 1,263 -8%1,859 2,189 -15%(330)2%15,11733Wholesale Trade 41,220 22,003 87%61,034 40,980 49%20,054 -7.4%318,872 Wholesale Trade 3,290 3,119 5%6,039 5,994 1%45 0%45,671 44, 45 Retail Trade 146,045 145,797 0%265,916 261,538 2%4,378 -1.6%1,524,476 Retail Trade 21,351 21,754 -2%39,143 39,040 0%103 -1%234,22848, 49 Transportation & Warehousing 1,262 1,828 -31%2,471 2,849 -13%(378)0.1%16,769 Transportation and Warehousing 282 201 40%587 440 33%147 -1%8,254 51 Information 13,643 14,726 -7%27,731 28,048 -1%(317)0.1%161,590 Information 1,940 1,734 12%3,544 3,092 15%452 -3%17,72952Finance & Insurance 1,101 861 28%2,284 9,123 -75%(6,839)2.5%13,520 Finance and Insurance 210 232 -9%367 414 -11%(47)0%2,33053Real Estate, Rental & Leasing 6,334 5,443 16%12,427 12,449 0%(22)0.0%91,414 Real Estate and Rental and Leasing 253 312 -19%424 598 -29%(174)1%4,709 54 Professional, Scientific & Technical Services 8,912 8,496 5%17,193 16,076 7%1,117 -0.4%97,468 Professional, Scientific, and Technical Services 1,644 1,350 22%3,775 2,579 46%1,196 -8%19,71455Admin & Support, Waste Mgmt & Remediation Svcs 37,507 36,042 4%70,526 64,018 10%6,508 -2.4%405,412 Admin & Support, Waste Mgmt & Remediation Sv 2,560 2,363 8%4,389 4,119 7%270 -2%24,526 56 Educational Services 863 685 26%1,035 1,416 -27%(381)0.1%7,845 Educational Services 289 110 163%517 162 219%355 -2%1,30661Health Care and Social Assistance 750 217 246%1,418 273 419%1,145 -0.4%3,925 Health Care and Social Assistance 885 272 225%1,270 561 126%709 -5%4,67662Arts, Entertainment & Recreation 1,815 1,888 -4%3,479 4,817 -28%(1,338)0.5%33,460 Arts, Entertainment, and Recreation 528 685 -23%827 1,013 -18%(186)1%6,382 71 Accommodation & Food Services 23,456 22,175 6%39,750 40,228 -1%(478)0.2%350,210 Accommodation and Food Services 5,465 5,706 -4%10,610 11,135 -5%(525)3%79,14155, 81, 92 Public Administration & Other Services 9,278 11,129 -17%16,106 18,564 -13%(2,458)0.9%109,823 Public Administration & Other Services 2,197 2,138 3%3,982 4,138 -4%(156)1%25,747 0 Unclassified 17,995 16,013 12%29,343 24,078 22%5,265 -1.9%202,621 Natural Resources, Utilities & Unclassified 502 620 -19%1,156 1,073 8%83 -1%9,26911Agriculture, Forestry, Fishing & Hunting 492 482 2%1,158 1,176 -2%(18)0.0%13,305 City of Port Townsend Totals 52,178 62,753 -17%95,275 111,030 -14%(15,755)100%636,115 21 Mining, Quarrying, Oil & Gas Extraction 763 921 -17%1,443 1,734 -17%(291)0.1%11,529 Totals for Jefferson County and City of PT added together equal the total sales tax revenue received by Jefferson Co.22 Utilities 351 493 -29%528 4,586 -88%(4,058)1.5%22,985 NAICS & SIC Identification Tools page https://www.naics.com/search/Jefferson County, WA Totals 450,039 456,160 -1%828,815 1,100,698 -25%(271,883)100%5,476,419 $502,217.00 Calculated General & Optional Sales Tax Revenue to Jefferson County for this period$421,874.45 Amount from distribution Sales Tax Revenue by Sector $80,342.55 variance %$% of Tot Chg %$% of Tot Chg %$% of Tot Chg All Sales YTD -25%(271,883) 100.0%-14%(15,755) 100.0%-24%(287,638) 100.0% RETAIL YTD 2%4,378 -1.6%0%103 -0.7%1%4,481 -1.6% CONSTRUCTION YTD -54%(294,810) 108.4%-51%(17,697) 112.3%-54%(312,507) 108.6% ACCOMMODATION & FOOD SERVICES YTD -1%(478) 0.2%-5%(525) 3.3%-2%(1,003) 0.3% NAICS CODE Current Period Year to Date Unincorp Jefferson County City of Port Townsend All County and City Last 12 Months 1600, 1650, 1603, 1604 Jefferson County Jefferson County Year to DateCurrent Period Last 12 Months 1601, 1651 -19% 4% 87% 0% -31%-7% 28%16%5%4%26% 246% -4% 6% -17% 12%2% -17%-29% -300% -200% -100% 0% 100% 200% 300% -200,000 -150,000 -100,000 -50,000 0 50,000 100,000 150,000 200,000 Jefferson County Amounts and Percentage Change from last year This Year Last Year % Chg 1600, 1650, 1603, 1604 -54% -8% 5% -2% 40%12% -9%-19% 22%8% 163% 225% -23%-4% 3% -300% -200% -100% 0% 100% 200% 300% -22,000 -17,000 -12,000 -7,000 -2,000 3,000 8,000 13,000 18,000 City of PT Amounts and Percentage Change from last year This Year Last Year % Chg 1601, 1651 Construction Manufacturing Wholesale Trade Retail Trade Transportation and Warehousing Information Finance and Insurance Real Estate and Rental and Leasing Professional, Scientific, and Technical Services Admin & Support, Waste … Educational Services Health Care and Social Assistance Arts, Entertainment, and Recreation Accommodation and Food Services Public Administration & Other Services Natural Resources, Utilities & Unclassified City of Port Townsend, WA Construction Manufacturing Wholesale Trade Retail Trade Transportation & Warehousing Information Finance & Insurance Real Estate, Rental & Leasing Professional, Scientific & Technical Services Admin & Support, Waste Mgmt & Remediation Svcs Educational Services Health Care and Social Assistance Arts, Entertainment & Recreation Accommodation & Food Services Public Administration & Other Services Unclassified Agriculture, Forestry, Fishing & Hunting Mining, Quarrying, Oil & Gas ExtractionUtilities Unincorporated Jefferson County, WA Sales Tax by Sector Distribution in February 2026 Page 13 of 17 Real Estate Excise Tax (REET) - Fund 302 Capital Improvement Year Period Month 2026 2 February Full Year YTD 101,827 101,827 2026 Actual 101,827 Cumulative Actual YTD 1,500,000 128,601 Monthly Budget 128,601 Cumulative Budget YTD 8.6%Est Budget Monthly Dist % 6.8%Actual % of Annual Budget -20.8%% Budget Difference -48.0%% Difference Prior Year 79.2%Cumulative % of Expected $1,187,706 EOY Projection ($312,294)Projection +/- EOY Budget 0 50,000 100,000 150,000 200,000 250,000 300,000 2026 Monthly Actual and Budget 2026 Actual Monthly Budget (500,000) - 500,000 1,000,000 1,500,000 2,000,000 2026 Monthly Actual and Budget Cumulative Actual YTD Projection +/- EOY Budget Cumulative Budget YTD - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 2022 2023 2024 2025 2026 Real Estate Excise Tax (REET) -Fund 302 Capital Improvement December November October September August July June May April March February January 2026 Page 14 of 17 Year Period Month 2026 2 February January February March April May June July August September October November December Full Year YTD 2026 Actual 59,746 42,081 0 0 0 0 0 0 0 0 0 0 101,827 101,827 2026 Actual Cumulative Actual YTD 59,746 101,827 101,827 Cumulative Actual YTD Monthly Budget 62,199 66,402 95,618 74,752 121,323 265,031 139,362 141,428 110,255 214,077 93,273 116,279 1,500,000 128,601 Monthly Budget Cumulative Budget YTD 62,199 128,601 224,219 298,972 420,295 685,326 824,688 966,116 1,076,371 1,290,448 1,383,721 1,500,000 128,601 Cumulative Budget YTD Est Budget Monthly Dist %4.1%4.4%6.4%5.0%8.1%17.7%9.3%9.4%7.4%14.3%6.2%7.8%100.0%8.6%Est Budget Monthly Dist % Actual % of Annual Budget 4.0%7% 6.8%Actual % of Annual Budget % Budget Difference -3.9%-36.6% -20.8%% Budget Difference % Difference Prior Year 41.0%47.3% -48.0%% Difference Prior Year Cumulative % of Expected 96.1%79.2% 79.2%Cumulative % of Expected EOY Projection $1,440,820 $1,187,706 $1,187,706 EOY Projection Projection +/- EOY Budget ($59,180)($312,294) ($312,294)Projection +/- EOY Budget Row Labels January February March April May June July August September October November December Full Year YTD FY Actual/ Current Year Budget YTD Change Annual % Change Total Sales Value for year incl City of PT Unicorporate d Jefferson County City of PT Annual % chg 2022 98,647 102,747 173,818 134,888 193,208 194,646 207,020 179,197 168,568 170,496 120,228 237,466 1,980,929 201,394 1,980,929 5.06%-2.85%585,916,431 397,008,194 188,908,237 -0.13% 2023 52,079 49,140 110,665 92,481 164,482 204,885 154,053 180,712 90,093 167,745 103,654 107,841 1,477,829 101,219 1,477,829 -49.74%-25.40%448,780,300 299,558,865 149,221,435 -23.41% 2024 64,702 70,970 78,509 45,783 105,390 802,634 171,439 199,495 111,643 599,560 98,570 129,610 2,478,304 135,672 2,478,304 34.04%67.70%514,543,024 380,118,711 134,424,313 14.65% 2025 91,225 104,513 108,419 95,387 135,061 104,477 154,565 137,855 173,268 117,631 137,395 98,357 1,458,155 195,738 1,458,155 44.27%-41.16%477,344,246 311,797,388 165,546,857 -7.23% 2026 59,746 42,081 - - - - - - - - - - 101,827 101,827 101,827 -47.98%-93.02% - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 2022 2023 2024 2025 2026 Real Estate Excise Tax (REET) -Fund 302 Capital Improvement December November October September August July June May April March February January 2026 0 50,000 100,000 150,000 200,000 250,000 300,000 January February March April May June July August September October November December 2026 Monthly Actual and Budget 2026 Actual Monthly Budget February (600,000) (400,000) (200,000) - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 January February March April May June July August September October November December 2026 Monthly Actual and Budget Cumulative Actual YTD Projection +/- EOY Budget Cumulative Budget YTD Page 15 of 17 Special Hotel/Motel Sales Tax & Transient Rental State Share - Fund 125 Year Period Month 2026 2 February February Full Year 2026 Budget YTD % of Budget Special Hotel/Motel Tax 19,388 $37,150 330,000 11.26% Transient Rental (State Share)19,530 $37,382 330,000 11.33% 2026 Actual 38,917 74,532 660,000 11.29% Cumulative Actual YTD 74,532 74,532 Cumulative Actual YTD Monthly Budget 5.5%68,494 Monthly Budget Cumulative Budget YTD 10.4%68,494 Cumulative Budget YTD 8.8%% Budget Difference -12.0%% Difference Prior Year 108.8%Cumulative % of Expected $718,177 EOY Projection $58,177 Projection +/- EOY Budget 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 2026 Monthly Actual and Budget 2026 Actual Monthly Budget - 100,000 200,000 300,000 400,000 500,000 600,000 700,000 2026 Monthly Actual, Budget and Projection Cumulative Actual YTD Projection +/- EOY Budget Cumulative Budget YTD 0 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 1,000,000 2022 2023 2024 2025 2026 Special Hotel/Motel & Transient Rental Sales Tax -Fund 125 December November October September August July June May April March February January 2026February Page 16 of 17 Year Period Month 2026 2 February January February March April May June July August September October November December Full Year YTD 2026 Budget YTD % of Budget Special Hotel/Motel Tax 17,762 19,388 37,150 37,150 330,000 11.26% Transient Rental (State Share)17,852 19,530 37,382 37,382 330,000 11.33% 2026 Actual 35,614 38,917 0 0 0 0 0 0 0 0 0 0 74,532 74,532 2026 Actual Cumulative Actual YTD 35,614 74,532 74,532 74,532 Cumulative Actual YTD Monthly Budget 32,246 36,248 37,981 55,632 45,784 51,302 63,631 78,758 82,390 65,887 66,624 43,518 660,000 68,494 Monthly Budget Cumulative Budget YTD 32,246 68,494 106,475 162,106 207,890 259,192 322,823 401,582 483,972 549,859 616,482 660,000 68,494 Cumulative Budget YTD Est Budget Monthly Dist %4.9%5.5%5.8%8.4%6.9%7.8%9.6%11.9%12.5%10.0%10.1%6.6%100.0%10.4%Est Budget Monthly Dist % Actual % of Annual Budget 5.4%11% 11.3%Actual % of Annual Budget % Budget Difference 10.4%7.4% 8.8%% Budget Difference % Difference Prior Year 8.4%13.0% -12.0%% Difference Prior Year Cumulative % of Expected 110.4%108.8% 108.8%Cumulative % of ExpectedEOY Projection $728,951 $718,177 $718,177 EOY Projection Projection +/- EOY Budget $68,951 $58,177 $58,177 Projection +/- EOY Budget Row Labels January February March April May June July August September October November December Full Year YTD FY Actual/ Current Year Budget YTD Change Annual % Change 2022 39,469 43,485 40,798 55,440 60,887 64,214 82,763 99,377 113,178 46,239 87,443 59,924 793,215 82,953 793,215 -1.43%1.80% 2023 38,585 52,738 71,172 142,897 56,232 60,370 68,684 91,609 98,727 93,073 79,199 49,318 902,606 91,323 902,606 10.09%13.79% 2024 38,325 38,180 33,816 41,252 52,203 62,403 68,790 94,292 103,725 92,663 81,777 55,089 762,515 76,505 762,515 -16.23%-15.52% 2025 41,547 43,126 40,226 32,872 54,907 64,268 91,401 100,446 87,881 90,709 77,874 48,800 774,059 84,674 774,059 10.68%1.51% 2026 35,614 38,917 0 0 0 0 0 0 0 0 0 0 74,532 74,532 0 -11.98%-90.37% 2% Basic RCW 67.28.180 2% Special RCW 67.28.181(1).Sales tax paid on a lodging charges for periods of less than 30 consecutive days Four Year Average 2022-2025 39,481 44,382 46,503 68,115 56,057 62,814 77,910 96,431 100,878 80,671 81,573 53,283 808,099 83,864 Four Year Average 2022-2025 Revenue reflects 2% "basic" as a credit against 6.5% state sales tax, 2% "special" tax levied locally, interest on amounts held at DOR until disbursement, and 1% Admin fee from DOR. Only received for Unincorporated Jefferson County Revenue is reported one month after reporting to DOR. It typically reflects collections for activity from two months prior to distribution. Some businesses may report quarterly or annually. 0 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 1,000,000 2022 2023 2024 2025 2026 Special Hotel/Motel & Transient Rental Sales Tax -Fund 125 December November October September August July June May April March February January 2026 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 January February March April May June July August September October November December 2026 Monthly Actual and Budget 2026 Actual Monthly Budget February - 100,000 200,000 300,000 400,000 500,000 600,000 700,000 January February March April May June July August September October November December 2026 Monthly Actual and Budget Cumulative Actual YTD Projection +/- EOY Budget Cumulative Budget YTD Page 17 of 17