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Home My WebLink About2025-05_MAY_Treasurer_RevenueReportsJEFFERSON COUNTY TREASURER PO Box 571, Port Townsend WA 98368 Email: TreasurerStaff@co.jefferson.wa.us Web: www.co.jefferson.wa.us Stacie Prada – Treasurer (360) 385-9150 Kris Kramer - Chief Deputy (360) 385-9146 Page | 1 JEFFERSON COUNTY BUDGET COMMITTEE Treasurer’s May 2025 Revenue Report • General Fund at $12,799,966 – 46.6% of the annual budget. This was 43-44% the past two years. The second sheet shows general fund revenue charts showing 2015-2025 detail and percentage of actual full year collections. • Other Funds at $25,105,145 – 33.5% of annual budget. Funds are grouped at the top by fund type, and YTD percentages are provided. The graph on the second page shows the full year and YTD percentage lines. o Tri-Area Sewer is comprises approximately 27% of the total other funds revenue. o The new JC Transportation Benefit District sales tax revenue was $707 in May. The sales tax began April 1, 2025. This revenue in May is from people who reported early. Most people will report to DOR for April in May, and we’ll receive funds in June. • General Fund Cash Balance - $8,431,332 at month end and with reserve of $4,746,525. The non-reserve cash balance was $3,684,807. • General Sales Tax Receipts – at $3,291,115 – 44.3% of annual budget YTD. o $675,939 General and Optional and Special Purpose Sales Tax for the month. o YTD is 21% more than 2024. • Sales Tax by Sector: Positive percentages are increases over last year to date, negative are decreases. Color shading is white for zero, green for positive and red for negative. o In unincorporated county, retail is up 4% and accommodations are up 17% YTD. Construction is up 63% from 2024 YTD/ o Construction accounts for 40% of the regular & optional local sales tax revenue 2025 YTD. Between 2018-2023, it was 34-38%. It was 30% for 2024YTD. • REET Receipts - Fund 302 – at $534,606 – 31% of annual budget. $135,061 for the month which is 3.5% under budget for the month and 28% more than this month last year. We had three sales over $1 million in unincorporated Jefferson County this month. • Hotel/Motel Lodging Tax – Fund 125 – at $212,678 – 32.2% of the annual budget. $54,907 this month which is 14% over budget and 5% less than this month last year. There was a difference in reporting from businesses reporting in April, and the difference between the Special Hotel/Motel Tac and Transient Rental (state share) should catch up in future months. If they had been the same, we would be on track to meet year end budget. Page | 2 • Timber Excise Tax (TAV) - Distribution details by District and by District Type. Receipts and distributions in 1st and 2nd Quarters 2025 were $494,466. This is 48.5% of the max distribution for 2025. Timber Excise Tax is collected at 5%. After DOR Collection costs are deducted, the state retains 1% and the county receives 4%. Timber and forest lands, are governed by chapter 84.33 RCW and chapter 84.34 RCW. RCW 84.33.081 establishes three distribution tiers, and an explanation on pages 126-128 in the MRSC Revenue Guide for Washington Counties is useful for understanding this excise tax. They’ve been included at the end of this month’s revenue reports. 2025 5 16-Jun-2025 May Jefferson County Treasurer Jefferson County TreasurerREVENUE NAME BUDGET AMENDED MAY Y-T-D Y-T-D ACTUAL Y-T-D Y-T-D ACTUAL Y-T-D Y-T-D Revenue Department/Detail *Fund.Dept Account-Object Info 2025 ANNUAL & QTRLY Approp Budget 2025 2025 % of Amended Budget 2024 2024 % of ACTUAL 2023 2023 % of ACTUAL Assessor 1 001.010 All 8,300 0 8,300 1,758 3,950 47.6%7,629 3,615 47%7,760 3,759 48% Auditor-Recording Fees 1 001.020 AU34121-341012 48,000 0 48,000 5,496 21,435 44.7%49,401 17,344 35%52,752 19,900 38% Auditor-M.V. License Fees 1 001.020 AU34148-341047; AU33600-341054 317,250 0 317,250 18,876 138,217 43.6%345,546 147,408 43%343,542 146,886 43% Auditor-Other Revenue 1 001.020 Other 31,200 0 31,200 4,326 23,486 75.3%35,081 10,654 30%30,152 7,336 24% Elections 1 001.021 All 251,593 0 251,593 80,012 333,142 132.4%688,797 522,097 76%303,808 165,780 55% Clerk 1 001.050 All 118,561 0 118,561 228 36,337 30.6%138,661 56,175 41%161,215 79,705 49% County Administrator 1 001.059 All 4,847 0 4,847 0 6,659 137.4%4,658 4,658 100%4,142 4,142 100% Commissioners 1 001.060 All 6,000 0 6,000 837 2,544 42.4%5,354 1,949 36%5,874 2,208 38% Board of Equalization 001.061 All 0 0 0 0 0 0 0 0 0 Civil Service Commission 001.062 All 0 0 0 0 0 0 0 0 0 Planning Commission 001.063 All 0 0 0 0 0 0 0 0 0 Safety & Security/Emergency 1 001.067 All 60,031 0 60,031 16,296 26,296 43.8%87,524 52,796 60%66,483 3,945 6% Community Services 1 001.068 All 500 259,782 260,282 0 259,947 99.9%335,312 211 0%96,697 5,438 6% District Court 1 001.080 All 424,550 0 424,550 62,195 257,291 60.6%627,175 248,806 40%573,954 215,855 38% Juvenile Service 1 001.110 All 288,860 0 288,860 23,001 103,035 35.7%354,945 118,079 33%345,381 132,232 38% Prosecuting Attorney 1 001.150 All 268,067 0 268,067 24,112 140,024 52.2%268,860 99,787 37%277,189 101,614 37% Coroner 1 001.151 All 36,472 0 36,472 0 4,800 13.2%13,845 4,800 35%12,000 7,800 65% Sheriff 1 001.180 All 677,223 336,673 1,013,896 156,511 515,038 50.8%877,642 414,599 47%754,845 225,562 30% Superior Court 1 001.240 All 5,000 0 5,000 4,000 20,523 410.5%65,187 20,807 32%4,580 4,580 100% Therapeutic Courts Case Mgm 1 001.245 All 200,000 0 200,000 275 69,214 34.6%189,304 0 0%134,064 10,908 8% Property Tax 1 001.250 311000 9,075,330 0 9,075,330 644,853 5,134,279 56.6%8,901,135 5,104,192 57.3%8,642,375 4,947,268 57% Diverted Road Prop Tax 1 001.250 311001 520,000 0 520,000 39,180 294,873 56.7%620,000 355,667 57.4%620,000 354,175 57% Sales Tax 1 001.250 313002 5,775,860 0 5,775,860 528,178 2,579,056 44.7%5,787,546 2,106,030 36.4%5,314,301 2,005,179 38% special purpose 1 001.250 313007 1,656,295 0 1,656,295 147,762 712,059 43.0%1,623,251 608,315 37.5%1,502,561 570,716 38% Local Criminal Justice 1 001.250 313008 679,385 0 679,385 59,142 288,882 42.5%665,819 248,985 37.4%617,264 233,057 38% Leasehold Excise Tax 3 001.250 317000 96,960 0 96,960 9,968 23,370 24.1%(69,478)47,898 -68.9%92,577 48,816 53% Private Harvest Tax - TAV 2 001.250 317100 & 317101 408,000 0 408,000 90,229 120,776 29.6%358,865 217,945 60.7%434,172 248,064 57% P.I.L.T. (incl DNR)4 001.250 332000, 1,766,235 0 1,766,235 0 0 0.0%1,943,344 0 0.0%1,784,431 0 0% P.U.D. Privilege Tax 2 001.250 001.250.60.33502.335001.445,000 0 445,000 0 463,087 104.1%494,176 494,176 100.0%436,839 436,839 100% Crim Just Hi Crime/DUI/Asst 5 001.250 336005, 336007 450,000 0 450,000 0 280,822 62.4%512,748 231,945 45.2%462,774 230,432 50% Marijuana Excise 6 001.250 336006, 336012 64,167 0 64,167 0 15,043 23.4%64,123 18,072 28.2%64,167 15,453 24% Liquor Excise Tax 8 001.250 336008.00 63,949 0 63,949 0 32,233 50.4%66,912 33,955 50.7%69,471 35,795 52% Liquor Profit 6 001.250 336009.00 82,254 0 82,254 0 20,786 25.3%83,286 20,857 25.0%83,688 20,987 25% Treasurer Invest & Other Fees 1 001.250 341058, 341086-088, 341107-110 41,700 0 41,700 965 18,467 44.3%56,882 21,624 38.0%65,650 31,142 47% Treas. Collection Fees (REET 3 001.250 341084, 85, 89 103,000 0 103,000 8,704 33,248 32.3%110,044 31,047 28.2%93,104 28,483 31% Penalties on delinquent taxes 1 001.250 357012.00 44,000 0 44,000 3,431 15,700 35.7%43,393 22,418 51.7%50,714 25,069 49% Investment Income 1 001.250 361100.00 2,000,000 0 2,000,000 0 615,684 30.8%2,262,422 1,029,027 45.5%3,176,055 1,332,766 42% Interest on delinquent taxes 1 001.250 361105.00 235,000 0 235,000 35,588 106,040 45.1%220,315 98,766 44.8%256,681 109,969 43% Interfund Chg Svc-Cost Alloc 3 001.250 362513, 362520 365,570 0 365,570 12,741 25,481 7.0%311,110 24,648 7.9%276,203 23,561 9% DNR Timber & DNRTimbTrust 1 001.250 362600, 05, 10, 335041 150,000 0 150,000 0 0 0.0%154,809 17,403 11.2%640,667 307,773 48% Transfer in 1 001.250 397000, 151, 505 4,000 0 4,000 750 1,500 37.5%201,584 156,526 77.6%253,532 14,277 6% Miscellaneous *1 001.250 001.250.60.33602.336231. 001.250.60.36140.361105. 31,500 0 31,500 2,224 17,425 55.3%142,312 84,531 59.4%38,171 11,492 30% Non Departmental 1 001.270 All 41,662 0 41,662 765 39,215 94.1%42,661 35,827 84.0%153,890 110,889 72% TOTAL CURRENT EXPENSE REVENUE 26,846,321 596,455 27,442,776 1,982,401 12,799,966 46.6%28,694,203 12,733,640 44.4%28,303,726 12,279,851 43% May2025 GENERAL FUND REVENUE 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Property Tax 3,867,907 3,951,771 3,894,052 3,970,778 4,011,791 4,132,369 4,218,249 4,295,530 4,365,455 4,529,478 4,562,512 4,791,541 4,861,403 4,947,268 5,104,192 5,134,279 Diverted Road Prop Tax 399,053 399,634 401,666 402,612 400,107 414,387 407,454 407,869 403,600 409,877 404,335 416,854 385,611 354,175 355,667 294,873 Sales Tax 777,836 781,519 735,423 969,922 884,203 943,488 1,050,738 1,129,268 1,168,163 1,319,406 1,427,543 1,699,051 1,865,475 2,005,179 2,106,030 2,579,056 special purpose 0 0 242,782 286,783 271,252 290,659 337,545 354,212 372,467 398,583 403,845 466,405 523,309 570,716 608,315 712,059 Local Criminal Justice 103,913 105,450 102,395 119,459 112,765 120,201 140,099 146,234 155,486 165,475 168,662 194,871 215,784 233,057 248,985 288,882 Leasehold Excise Tax 15,253 17,486 15,158 14,792 19,159 16,459 16,069 18,293 14,908 18,641 21,815 22,111 47,747 48,816 47,898 23,370 Private Harvest Tax 64,114 124,315 190,028 272,552 325,648 366,366 183,394 171,790 309,599 259,278 137,325 184,561 191,848 248,064 217,945 120,776 P.I.L.T. (incl DNR)0 0 0 0 0 - - - - - - 26,490 0 0 0 0 P.U.D. Privilege Tax 0 0 0 0 0 - - - - - - 0 412,849 436,839 494,176 463,087 Crim Just Hi Crime/DUI/Asst 171,704 157,935 165,348 164,182 229,700 232,313 257,512 219,545 216,268 209,259 248,894 273,681 294,343 230,432 231,945 280,822 Marijuana Enforcement/Excise 0 0 0 0 0 - 12,784 5,676 27,251 12,113 12,231 11,027 14,567 15,453 18,072 15,043 Liquor Excise Tax 18,791 19,427 20,536 0 6,851 8,488 21,411 22,491 23,707 26,177 27,160 34,875 35,766 35,795 33,955 32,233 Liquor Profit 19,955 17,033 13,705 21,213 21,177 21,291 21,220 21,155 21,065 20,968 20,844 20,826 20,964 20,987 20,857 20,786 Treasurer Invest & Other Fees 2,142 1,836 1,323 1,512 1,045 1,530 3,435 19,010 24,981 18,167 16,246 9,935 9,944 31,142 21,624 18,467 Treas. Collection Fees (REET)10,755 12,082 11,495 13,410 15,206 24,647 27,978 34,706 30,268 29,160 24,098 38,272 43,321 28,483 31,047 33,248 Penalties on delinquent taxes 35,875 57,542 48,424 54,193 55,933 55,202 54,287 45,108 45,607 60,261 55,772 62,455 55,842 25,069 22,418 15,700 Investment Income 33,757 22,881 22,632 -2,517 7,422 14,222 39,618 177,054 186,312 613,354 213,531 32,260 59,804 1,332,766 1,029,027 615,684 Interest on delinquent taxes 59,258 92,101 87,972 99,334 99,078 107,872 112,910 94,398 93,478 113,478 108,578 149,395 101,024 109,969 98,766 106,040 Interfund Chg Svc-Cost Alloc 0 0 0 39,051 0 17,503 17,692 19,800 195,627 19,150 19,471 19,923 21,176 23,561 24,648 25,481 DNR Timber 904 151,788 203,010 12,374 196,660 311,307 212,153 - 4,907 314,772 146,897 0 38,061 307,773 17,403 0 Transfer in 0 0 0 0 0 5,000 21,687 7,319 7,982 3,904 25,572 5,769 18,591 14,277 156,526 1,500 Miscellaneous 214,176 14,595 15,648 28,863 22,738 9,561 10,807 2,516 3,759 6,936 6,296 3,829 2,670 11,492 84,531 17,425 Assessor 714 512 632 294 10,407 458 3,963 4,069 3,814 3,821 3,823 3,647 4,094 3,759 3,615 3,950 Auditor-Recording Fees 26,894 26,944 28,759 33,577 22,102 28,034 27,726 30,511 29,169 24,088 31,915 47,592 32,547 19,900 17,344 21,435 Auditor-M.V. License Fees 62,085 60,504 60,239 65,205 64,934 63,272 100,153 107,605 101,822 112,988 134,631 148,687 148,529 146,886 147,408 138,217 Auditor-Other Revenue 14,377 12,865 13,485 14,750 15,798 36,291 13,362 13,199 13,498 15,012 10,605 52,668 7,091 7,336 10,654 23,486 Elections 56,083 59,207 52,665 31,750 71,677 51,630 73,405 24,197 76,227 98,704 302,853 55,115 204,045 165,780 522,097 333,142 Clerk 85,559 77,386 84,236 87,793 91,869 93,801 82,730 74,952 74,688 64,151 55,032 49,345 208,070 79,705 56,175 36,337 County Administrator 0 0 0 0 0 - - - 4,260 4,260 4,000 4,000 4,142 4,142 4,658 6,659 Commissioners 3,729 3,545 7,130 4,135 2,887 3,367 3,264 3,610 3,612 2,814 3,389 4,927 3,467 2,208 1,949 2,544 Safety & Security 22,412 24,566 27,794 9,979 12,535 10,229 27,802 29,574 30,414 28,578 51,542 38,642 76,471 3,945 52,796 0 Community Services 0 4,359 713 3,361 2,099 2,785 2,237 2,002 1,310 1,982 1,956 1,874 2,133 5,438 211 0 District Court 210,076 262,936 204,710 280,438 228,052 216,316 222,075 285,345 199,411 182,939 154,874 185,889 272,673 215,855 248,806 0 Juvenile Service 119,153 112,736 81,346 133,207 131,461 114,112 118,365 99,708 120,120 91,237 125,121 131,588 109,409 132,232 118,079 26,296 Prosecuting Attorney 127,077 114,083 94,320 68,521 70,897 119,229 68,796 81,803 43,799 75,709 65,016 105,176 121,020 101,614 99,787 259,947 Coroner 2,320 7,480 3,480 6,380 3,480 3,480 8,340 24,610 18,140 11,924 7,958 8,400 6,000 7,800 4,800 257,291 Sheriff 477,512 456,278 257,845 179,763 185,614 231,867 272,032 181,413 162,039 463,973 325,373 301,193 202,796 225,562 414,599 103,035 Superior Court 0 3,000 3,000 3,000 3,000 4,500 15,321 46,660 26,043 6,480 6,840 5,880 4,059 4,580 20,807 140,024 Therapeutic Courts Case Mgmt 0 10,908 0 4,800 Non Departmental 0 0 0 0 0 - 10 10 32,802 34,152 36,324 51,711 72,388 110,889 35,827 515,038 TOTAL CURRENT EXPENSE 7,003,384 7,153,796 7,091,951 7,390,666 7,597,548 8,072,234 8,206,620 8,201,243 8,612,059 9,771,247 9,372,879 9,660,465 10,699,034 12,279,851 12,733,640 12,799,966 TOTAL CURRENT EXPENSE ACTUAL/2024 BUDGET 15,198,876 16,349,133 15,531,592 16,964,139 17,374,435 18,950,211 19,242,572 19,181,590 20,890,820 22,268,272 24,666,543 23,194,359 24,326,007 28,303,726 28,694,203 27,442,776 YTD % of Full Year Actual, CY Budget 46.1%43.8%45.7%43.6%43.7%42.6%42.6%42.8%41.2%43.9%38.0%41.7%44.0%43.4%44.4%46.6% 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 GENERAL FUND REVENUE YTD Non Departmental Superior Court Sheriff Coroner Prosecuting Attorney Juvenile Service District Court Community Services Safety & Security Commissioners County Administrato Clerk Elections Auditor-Other Reven Auditor-M.V. LicenseFees Auditor-Recording Fe Assessor Miscellaneous Transfer in DNR Timber Interfund Chg Svc-CoAlloc Interest on delinquetaxes Investment Income Penalties on delinqutaxes Treas. Collection Fee(REET) Treasurer Invest & OFees Liquor Profit Liquor Excise Tax MarijuanaEnforcement/Excise Crim Just HiCrime/DUI/Asst P.U.D. Privilege Tax P.I.L.T. (incl DNR) Private Harvest Tax Leasehold Excise Tax Local Criminal Justice special purpose Sales Tax Diverted Road Prop T Property Tax 2025 15,198,876 16,349,133 15,531,592 16,964,139 17,374,435 18,950,211 19,242,572 19,181,590 20,890,820 22,268,272 24,666,543 23,194,359 24,326,007 28,303,726 28,694,203 27,442,776 46.1%43.8%45.7%43.6%43.7%42.6%42.6%42.8%41.2%43.9% 38.0%41.7%44.0%43.4%44.4%46.6% 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 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 TOTAL CURRENT EXPENSE ACTUAL/2024 BUDGET TOTAL CURRENT EXPENSE TOTAL CURRENT EXPENSE ACTUAL/2024 BUDGET YTD % of Full Year Actual, CY Budget May2025 May OTHER FUNDS REVENUE REPORT 2025 Prepared by Jefferson County Treasurer 3 year view May 5 6/16/2025 Budget Appropriations reflected FUND Fund #Orig Budget Budget Amended BDGT May YTD YTD Amended Budget ACTUAL YTD YTD of ACTUAL ACTUAL YTD YTD of ACTUAL Revenue by Fund Type 2025 Amendment 2025 2025 2025 %2024 2024 %2023 2023 % SPECIAL REVENUE 103-199 38,615,314 1,260,537 39,875,851 2,704,957 11,549,057 29.0%32,923,832 13,274,270 40.3%27,704,050 11,718,973 42.3% DEBT SERVICE 200-299 - 0 - 94,967 94,991 541,250 67,669 12.5%440,173 27,811 6.3% CAPITAL IMPROVEMENT 300-399 5,237,965 0 5,237,965 247,985 1,144,996 21.9%5,179,765 931,947 18.0%3,866,030 1,152,571 29.8% ENTERPRISE 400-499 20,645,640 0 20,645,640 1,576,976 8,732,610 42.3%17,882,710 4,767,346 26.7%8,687,986 2,468,807 28.4% INTERNAL SERVICE 500-599 9,087,109 0 9,087,109 503,032 3,583,490 39.4%8,258,941 3,153,497 38.2%7,733,212 2,692,497 34.8% Total 73,586,028 1,260,537 74,846,565 5,127,917 25,105,145 33.5%64,786,498 22,194,731 34.3%48,433,474 18,062,682 37.3% RAL FUND SPECIAL Elections CARES Act 103 - - - - - n/a - - n/a - - n/a SPECIAL HAVA 3 Grant 104 2,000 - 2,000 294 1,435 71.7%3,987 1,688 42.3%3,917 1,625 41.5% SPECIAL Auditor's O & M 105 236,130 69,643 305,773 2,680 10,710 3.5%54,898 9,810 17.9%57,588 9,441 16.4% SPECIAL Court Facilitator 106 5,000 - 5,000 500 2,639 52.8%5,500 2,280 41.5%5,100 2,280 44.7% SPECIAL Boating Safety 107 44,500 7,500 52,000 3,750 7,500 14.4%42,778 22,242 52.0%15,000 7,500 50.0% SPECIAL WSU Cooperative (w/4H historical)108 546,675 - 546,675 101,561 267,329 48.9%484,891 246,331 50.8%528,716 240,210 45.4%SPECIAL Noxious Weed 109 202,473 - 202,473 16,057 108,198 53.4%222,697 132,140 59.3%166,728 108,846 65.3% SPECIAL JeffComCap 119 119 282,000 - 282,000 25,636 128,182 45.5%307,636 128,182 41.7%288,000 130,909 45.5% SPECIAL Crime Victim's Svc 120 94,543 - 94,543 482 65,559 69.3%86,712 63,968 73.8%60,072 32,704 54.4%SPECIAL Grant Mgmt 123 3,725,000 - 3,725,000 - 27,390 0.7%104,500 23,421 22.4%2,076,613 206,094 9.9% SPECIAL Hotel-Motel 125 681,500 - 681,500 57,481 226,891 33.3%804,497 224,123 27.9%957,765 392,570 41.0% SPECIAL H&HS Site Abatement 126 16,000 - 16,000 - 5,409 33.8%9015.64 1,803 20.0%32,481 250 0.8%SPECIAL Jeff Co Public Health 127 7,940,050 - 7,940,050 568,782 2,854,470 36.0%9,941,116 4,137,035 41.6%7,931,300 3,213,302 40.5% SPECIAL Water Quality 128 1,149,995 - 1,149,995 82,284 569,776 49.5%1,379,117 549,830 39.9%892,507 476,438 53.4% SPECIAL Water Quality Land Acq 129 298,000 - 298,000 - - 0.0%- - n/a - - n/aSPECIAL Mental Health 130 59,375 - 59,375 4,256 30,388 51.2%53,515 30,873 57.7%56,176 31,811 56.6% SPECIAL Chem Dep Mnt Hlth tx 131 850,000 287,344 1,137,344 82,281 401,904 35.3%921,936 344,923 37.4%854,382 322,655 37.8% SPECIAL JC Inmate Commissary 134 39,000 - 39,000 1,817 7,777 19.9%16,246 7,818 48.1%23,770 8,757 36.8%SPECIAL Drug Fund 135 600 - 600 5 25 4.1%68 29 42.3%1,276 230 18.0% SPECIAL Law Library 140 19,591 - 19,591 759 12,107 61.8%16,729 11,809 70.6%16,758 5,785 34.5% SPECIAL Trial Court Imprvmnt 141 27,000 - 27,000 6,997 13,994 51.8%27,992 13,996 50.0%22,478 5,619 25.0%SPECIAL Community Develpmnt 143 3,902,108 146,050 4,048,158 475,255 1,388,998 34.3%3,020,702 1,082,698 35.8%2,139,174 807,826 37.8% SPECIAL Federal Forest Title III 147 20,500 - 20,500 19 92 0.4%22,224 17,052 76.7%29,232 24,337 83.3% SPECIAL Jeff Co Affrdbl Hsg 148 815,000 - 815,000 87,204 425,320 52.2%1,059,624 372,864 35.2%979,393 364,678 37.2% SPECIAL Homeless Housing Fund 149 291,377 - 291,377 57,021 299,202 102.7%273,134 115,719 42.4%286,399 124,464 43.5% SPECIAL Treasurer's O & M 150 64,582 - 64,582 5,239 9,696 15.0%31,967 5,135 16.1%30,929 3,615 11.7% SPECIAL REET technology 151 14,000 - 14,000 1,142 4,710 33.6%11,635 4,272 36.7%11,877 4,417 37.2% SPECIAL Veteran's Relief 155 55,350 - 55,350 5,188 34,851 63.0%65,420 35,936 54.9%85,559 45,146 52.8% SPECIAL Water Pollution Cntrl 160 - - - - - n/a 0 - n/a - - n/aSPECIAL Park & Rec 174 1,017,419 50,000 1,067,419 247,745 519,949 48.7%1,062,952 468,648 44.1%877,611 420,526 47.9% SPECIAL County Park Imprvmnt 175 643,782 - 643,782 6,942 9,732 1.5%174,332 30,607 17.6%232,511 11,325 4.9% SPECIAL Post Harvest Timber Mgmt Rsv 178 - - - 40 196 n/a 545 231 42.3%506 193 38.1%SPECIAL County Roads 180 15,571,764 - 15,571,764 862,832 4,113,922 26.4%12,717,466 5,188,809 40.8%9,030,772 4,715,420 52.2% SPECIAL Jeff Co Emergency Rd Rsrv Fund 181 - - - - - n/a - - n/a - - n/a SPECIAL Transportation Benefit Dist (JCTBD)182 - 700,000 700,000 707 707 n/a - - n/a - - n/aSPECIAL Flood/Storm Water Mgmt 185 - - - - - n/a - - n/a - - n/aSPECIAL Brinnon Flood Control 186 - - - - - n/a - - n/a 9,460 - n/aSPECIAL Quilcene Flood Control 187 - - - - - n/a - - n/a - - n/aDEBT SERVICE RID Bonds 202 - - - - - n/a - - n/a - - n/a DEBT SERVICE Debt Service 204 - - - 94,967 94,991 n/a 541,250 67,669 12.5%440,173 27,811 6.3% CAPITAL IMP Const/Renovation 301 2,009,700 - 2,009,700 2,581 5,063 0.3%990,408 4,795 0.5%1,183,833 4,583 0.4%CAPITAL IMP Capital Improvement 302 1,592,250 - 1,592,250 134,737 534,506 33.6%2,567,164 411,137 16.0%1,521,706 468,848 30.8% CAPITAL IMP HJC Park Jump 304 515,565 - 515,565 1,513 20,299 3.9%387,592 877 0.2%2,382 1,031 43.3% CAPITAL IMP Public Infrastructure 306 835,000 - 835,000 82,919 407,549 48.8%910,214 335,370 36.8%825,898 312,467 37.8%CAPITAL IMP Conservation Futures 308 285,450 - 285,450 26,234 177,579 62.2%324,387 179,770 55.4%332,212 365,642 110.1% ENTERPRISE Solid Waste 401 4,806,224 - 4,806,224 511,545 2,048,805 42.6%5,400,125 2,012,143 37.3%4,844,092 1,870,554 38.6% ENTERPRISE Solid Waste Post Clos 402 100 - 100 66 321 320.7%1,155 501 43.4%1,343 527 39.2%ENTERPRISE Solid Waste Eqpt Res 403 30,000 - 30,000 2,077 10,122 33.7%48,497 21,475 44.3%46,926 17,832 38.0% ENTERPRISE Yard Waste Educ Fnd 404 7,550 - 7,550 18 172 2.3%11,297 3,832 33.9%5,584 140 2.5% ENTERPRISE Tri Area Sewer 405 15,801,766 - 15,801,766 1,063,271 6,673,190 42.2%12,421,637 2,729,395 22.0%3,790,041 579,754 15.3% INTERNAL SVC Equipment Rental 501 3,985,212 - 3,985,212 289,345 1,214,460 30.5%3,383,678 987,915 29.2%3,671,017 958,708 26.1% INTERNAL SVC Risk Management 502 150,000 - 150,000 - - 0.0%- - n/a - - n/a INTERNAL SVC Benefit Reserve 505 400,000 - 400,000 42,153 206,613 51.7%418,165 190,070 45.5%415,942 170,555 41.0% INTERNAL SVC Information Services 506 2,821,038 - 2,821,038 11,929 1,407,625 49.9%2,847,451 1,312,693 46.1%2,253,656 1,084,281 48.1% INTERNAL SVC Facilities Mgmt eff 6/21 507 1,730,859 - 1,730,859 159,604 754,793 43.6%1,609,648 662,820 41.2%1,392,596 478,953 34.4% May 2025 Other Fund Revenue - Year to Date 2025 May 5OTHER FUND REVENUE BY Fund #2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025SPECIAL REVENUE 103-199 7,498,492 8,521,535 8,618,857 8,467,499 9,246,454 9,115,618 11,160,399 10,498,201 11,718,973 13,274,270 11,549,057 DEBT SERVICE 200-299 - - - - - - - 30,909 27,811 67,669 94,991 CAPITAL IMPROVEMENT 300-399 808,762 1,247,033 1,242,878 772,515 972,283 1,816,913 1,033,451 2,642,112 1,152,571 931,947 1,144,996 ENTERPRISE 400-499 1,156,989 1,345,889 1,314,704 1,357,985 1,562,584 1,665,962 1,881,286 2,203,527 2,468,807 4,767,346 8,732,610 INTERNAL SERVICE 500-599 2,022,143 1,997,444 2,108,246 2,342,375 2,423,387 2,575,382 2,581,247 2,798,014 2,692,497 3,153,497 3,583,490 TOTAL OTHER FUNDS 11,486,386 13,111,900 13,284,684 12,940,374 14,204,708 15,173,876 16,656,382 18,172,763 18,062,682 22,194,731 25,105,145 FULL YEAR/CY BUDGET 30,318,676 31,352,497 31,654,217 32,145,027 33,096,381 34,837,866 42,010,498 49,829,791 48,433,474 64,786,498 74,846,565 YTD % OF FY/CY BUDGET 37.9%41.8%42.0%40.3%42.9%43.6%39.6%36.5%37.3%34.3%33.5%OTHER FUND REVENUE BY Fund #2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025Elections CARES Act 103 - - - - - - - - - - - HAVA 3 Grant 104 - - - - - - 52 123 1,625 1,688 1,435 Auditor's O & M 105 10,079 10,036 10,815 10,872 10,105 11,886 17,063 12,360 9,441 9,810 10,710 Court Facilitator 106 2,429 2,360 2,700 2,020 1,960 1,100 1,300 1,815 2,280 2,280 2,639 Boating Safety 107 33,941 39,200 30,458 30,607 32,085 30,384 29,934 7,726 7,500 22,242 7,500 WSU Cooperative (w/4H histo 108 176,412 294,553 260,332 329,899 204,010 208,982 185,094 210,225 240,210 246,331 267,329 Noxious Weed 109 - - - - 102,064 104,035 137,628 103,740 108,846 132,140 108,198 JeffComCap 119 119 114,796 114,496 106,292 110,290 85,000 86,100 115,250 115,250 130,909 128,182 128,182 Crime Victim's Svc 120 25,893 23,377 52,137 51,692 54,867 49,929 50,962 55,815 32,704 63,968 65,559 Grant Mgmt 123 34,086 61,954 50,103 61,479 48,346 51,297 197,544 37,775 206,094 23,421 27,390 Hotel-Motel 125 106,406 132,096 156,219 153,631 160,696 136,403 263,029 278,392 392,570 224,123 226,891 H&HS Site Abatement 126 - - - - - - - - 250 1,803 5,409 Jeff Co Public Health 127 1,701,835 2,010,653 1,972,620 1,889,033 2,129,375 2,409,373 2,877,962 2,943,552 3,213,302 4,137,035 2,854,470 Water Quality 128 448,290 477,501 519,444 417,003 482,110 496,334 816,615 520,171 476,438 549,830 569,776 Water Quality Land Acq 129 - - - - - - - - - - - Mental Health 130 27,437 26,507 25,806 26,892 29,228 27,951 28,762 29,570 31,811 30,873 30,388 Chem Dep Mnt Hlth tx 131 165,622 192,632 201,474 213,767 227,282 231,401 267,027 298,822 322,655 344,923 401,904 JC Inmate Commissary 134 - - - - - - 5,602 3,957 8,757 7,818 7,777 Drug Fund 135 5,986 6,726 5,118 5,523 3,843 2,096 604 (1,881) 230 29 25 Law Library 140 4,537 3,773 3,975 4,245 3,787 7,844 7,960 7,581 5,785 11,809 12,107 Trial Court Imprvmnt 141 11,348 11,236 5,863 11,605 11,400 14,168 14,158 11,342 5,619 13,996 13,994 Community Develpmnt 143 654,229 773,606 622,951 599,761 678,123 648,581 1,221,152 963,489 807,826 1,082,698 1,388,998 Federal Forest Title III 147 28 21,739 204 466 19,955 17,777 15,940 20,520 24,337 17,052 92 Jeff Co Affrdbl Hsg 148 91,408 93,336 100,193 99,338 18,168 30,471 62,073 336,445 364,678 372,864 425,320 Homeless Housing Fund 149 - - - - 109,782 128,346 180,302 133,780 124,464 115,719 299,202 Treasurer's O & M 150 6,185 7,126 5,787 8,337 7,778 9,048 4,579 1,303 3,615 5,135 9,696 REET technology 151 5,590 6,076 6,174 6,320 5,529 5,276 7,037 6,465 4,417 4,272 4,710 Veteran's Relief 155 43,268 42,802 42,662 44,486 47,733 46,696 49,012 42,057 45,146 35,936 34,851 Water Pollution Cntrl 160 11,358 10,315 - - - - 36,279 15,835 - - - Park & Rec 174 298,079 261,382 288,723 304,154 310,888 286,040 324,527 364,051 420,526 468,648 519,949 County Park Imprvmnt 175 33,893 55,672 7,479 62,615 18,809 34,823 17,334 37,504 11,325 30,607 9,732 Post Harvest Timber Mgmt Rs 178 - - - - 91 55 4 13 193 231 196 County Roads 180 3,485,357 3,842,381 4,141,328 4,023,463 4,443,440 4,039,222 4,225,608 3,940,401 4,715,420 5,188,809 4,113,922 Jeff Co Emergency Rd Rsrv F 181 - - - - - - - 3 - - - Transportation Benefit Dist (JC 182 - - 707 Flood/Storm Water Mgmt 185 - - - - - - - - - - - Brinnon Flood Control 186 - - - - - - - - - - - Quilcene Flood Control 187 - - - - - - - - - - - RID Bonds 202 - - - - - - - 0 - - - Debt Service 204 - - - - - - - 30,909 27,811 67,669 94,991 Const/Renovation 301 131,511 559,891 511,754 5,617 197,264 48,732 12,377 1,029,119 4,583 4,795 5,063 Capital Improvement 302 385,057 374,056 407,461 421,120 399,150 1,402,461 626,010 703,314 468,848 411,137 534,506 HJC Park Jump 304 - - - - - - - 479,846 1,031 877 20,299 Public Infrastructure 306 150,719 175,640 185,885 199,531 215,617 214,477 242,990 272,902 312,467 335,370 407,549 Conservation Futures 308 141,476 137,446 137,778 146,248 160,253 151,244 152,074 156,931 365,642 179,770 177,579 Solid Waste 401 1,156,330 1,344,059 1,308,636 1,347,429 1,510,907 1,508,632 1,675,376 1,704,563 1,870,554 2,012,143 2,048,805 Solid Waste Post Clos 402 38 101 222 346 496 214 17 43 527 501 321 Solid Waste Eqpt Res 403 287 830 3,101 5,406 8,819 4,236 397 1,148 17,832 21,475 10,122 Yard Waste Educ Fnd 404 4 14 11 38 93 20 2 11 140 3,832 172 Tri Area Sewer 405 330 884 2,734 4,766 42,269 152,861 205,493 497,763 579,754 2,729,395 6,673,190 Equipment Rental 501 724,190 648,971 744,761 755,212 906,375 838,930 865,020 861,714 958,708 987,915 1,214,460 Risk Management 502 - 178 - - - - - - - - - Benefit Reserve 505 103,869 106,644 108,942 114,927 126,018 185,082 126,905 157,317 170,555 190,070 206,613 Information Services 506 769,389 733,849 821,413 994,029 917,176 1,027,446 1,035,753 1,241,935 1,084,281 1,312,693 1,407,625 Facilities Mgmt eff 6/21 507 424,695 507,801 433,129 478,208 473,817 523,924 553,570 537,048 478,953 662,820 754,793 37.9%41.8%42.0%40.3%42.9%43.6%39.6%36.5%37.3%34.3%33.5% 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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 OTHER FUND REVENUE BY TYPEINTERNAL SERVICE 500-599 ENTERPRISE 400-499 CAPITAL IMPROVEMENT300-399 DEBT SERVICE 200-299 SPECIAL REVENUE 103-199 TOTAL OTHER FUNDS FULL YEAR/CY BUDGET YTD % OF FY/CY BUDGET - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 OTHER FUND REVENUE BY FUND Facilities Mgmt eff 6/21 Information Services Benefit Reserve Risk Management Equipment Rental Tri Area Sewer 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 Jeff Co Emergency Rd Rsrv County Roads Post Harvest Timber Mgmt 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 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 hi Boating Safety Court Facilitator Auditor's O & M HAVA 3 Grant Elections CARES Act 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 2008 3,761,366$ 3,486,901$ 2,898,116$ 4,932,654$ 4,816,082$ 4,785,927$ 4,308,238$ 3,191,594$ 2,986,861$ 4,764,280$ 4,063,841$ 3,601,124$ 2008 $ 1,528,008 2,073,116$ 2010 2,717,342$ 1,804,045$ 1,691,583$ 3,764,298$ 3,623,704$ 3,554,636$ 2,978,751$ 2,117,574$ 1,596,637$ 3,363,104$ 3,339,559$ 3,248,681$ 2010 $ 1,530,071 1,718,610$ 2011 2,548,924$ 1,882,264$ 1,934,629$ 3,819,239$ 3,850,878$ 4,081,060$ 3,732,809$ 2,974,460$ 2,312,554$ 4,339,258$ 4,236,934$ 3,862,223$ 2011 $ 1,666,150 2,196,073$ 2012 3,317,483$ 3,023,683$ 2,347,678$ 4,144,298$ 4,045,216$ 3,980,389$ 3,396,868$ 2,394,180$ 1,734,730$ 4,098,330$ 3,781,830$ 3,346,366$ 2012 $ 1,708,161 1,638,205$ 2013 2,556,108$ 1,802,345$ 1,654,411$ 3,732,606$ 3,747,009$ 4,663,469$ 3,873,932$ 3,010,467$ 2,217,696$ 4,148,666$ 3,878,581$ 3,605,804$ 2013 $ 1,786,000 1,819,804$ 2014 3,030,949$ 2,041,248$ 2,108,155$ 4,429,017$ 4,421,127$ 4,818,824$ 3,736,091$ 2,898,623$ 2,118,250$ 4,133,005$ 3,795,871$ 3,694,709$ 2014 $ 2,121,257 1,573,452$ 2015 2,798,256$ 2,202,079$ 2,384,301$ 4,572,778$ 4,622,123$ 5,866,387$ 5,087,286$ 4,203,581$ 3,742,452$ 5,804,449$ 5,043,942$ 4,808,162$ 2015 $ 2,140,726 2,667,436$ 2016 4,109,412$ 3,278,685$ 3,289,638$ 5,181,554$ 5,174,859$ 6,413,636$ 5,610,102$ 5,416,407$ 4,710,400$ 6,326,563$ 5,519,658$ 5,384,768$ 2016 $ 2,308,223 3,076,545$ 2017 4,360,809$ 3,622,756$ 3,759,875$ 5,391,984$ 5,455,638$ 6,593,259$ 5,806,710$ 5,111,812$ 4,724,294$ 6,245,727$ 6,098,807$ 5,201,817$ 2017 $ 2,589,184 2,612,633$ 2018 4,416,485$ 3,681,133$ 3,580,887$ 5,572,170$ 5,330,488$ 6,795,577$ 6,177,104$ 5,237,488$ 4,511,047$ 6,682,718$ 6,804,203$ 6,038,266$ 2018 $ 2,703,102 3,335,164$ 2019 5,320,169$ 4,464,746$ 4,861,100$ 7,300,275$ 7,124,392$ 8,169,229$ 8,112,936$ 6,926,951$ 5,850,565$ 8,291,898$ 7,781,753$ 7,658,281$ 2019 $ 3,281,222 4,377,059$ 2020 6,803,191$ 6,243,097$ 6,359,340$ 8,452,851$ 7,105,615$ 8,074,825$ 7,785,971$ 6,631,983$ 5,829,324$ 7,761,494$ 9,799,671$ 9,709,633$ 2020 $ 3,862,515 5,847,118$ 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$ 2025 4,746,525$ 3,684,807$ $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y Ja n u a r y Ju l y 13 t h M o n t h Ju n e De c e m b e r Ma y No v e m b e r Ap r i l Oc t o b e r 2002 2002 2006 2006 2007 2007 2008 2008 2009 2009 2010 2010 2011 2011 2012 2012 2013 2013 2014 2014 2015 2015 2016 2016 2017 2017 2018 2018 2019 2019 2020 2020 2021 2021 2022 2022 2022 2023 2023 2024 2024 2025 2025 General Fund Cash Balance with Reserve Cash Balance Reserve $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 2008 2010 201120122013 2014 2015 2016 2017 201820192020 2021 2022 2023 2024 2025 Reserve and Cash Balance Composition Total Reserve Non-Reserve Cash Balance 20082010201120122013201420152016201720182019202020212022202320242025 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 January March May July September November 13th Month General Fund Cash Balance Year Period Month Preliminary - Updated20255Mayno5/22/2025 January February March April May June July August September October November December Full YTD Period YTD Public Safety Tax 171,595$ 154,413$ 125,324$ 112,964$ 147,762$ 712,059 712,059 Regular & Optional Tax 692,814$ 518,914$ 446,466$ 392,684$ 528,178$ 2,579,056 2,579,056 2025 Actual 864,409$ 673,327$ 571,791$ 505,649$ 675,939$ 3,291,115$ 3,291,115 2025 ActualCumulative Actual YTD 864,409$ 1,537,737$ 2,109,527$ 2,615,176$ 3,291,115$ 3,291,115$ 3,291,115 Cumulative Actual YTD44.3%% collected of Annual Budget Monthly Budget 540,903$ 591,643$ 500,645$ 517,352$ 629,964$ 573,842$ 627,718$ 712,143$ 680,433$ 697,906$ 728,469$ 631,137$ 7,432,155$ 2,780,508 Monthly Budget Cumulative Budget YTD 540,903$ 1,132,547$ 1,633,191$ 2,150,544$ 2,780,508$ 3,354,350$ 3,982,068$ 4,694,211$ 5,374,644$ 6,072,550$ 6,801,018$ 7,432,155$ 7,432,155$ 2,780,508 Cumulative Budget YTD Four Year Average 2021-2024 478,772$ 523,683$ 443,137$ 457,926$ 557,602$ 507,927$ 555,614$ 630,341$ 602,274$ 617,740$ 644,792$ 558,640$ 6,578,448$ 2,461,120 Four Year Average 2021-2024% Budget Difference 59.8%13.8%14.2%-2.3%7.3% 18.4%% Budget Difference% Difference Prior Year 62.8%19.2%22.9%-4.2%8.1% 21.2%% Difference Prior Year Cumulative % of Expected 159.8%135.8%129.2%121.6%118.4% 118.4%Cumulative % of ExpectedEOY Projection $11,877,212 $10,091,149 $9,599,814 $9,037,896 $8,796,982 $8,796,982 EOY ProjectionProjection +/- EOY Budget 4,445,057$ 2,658,994$ 2,167,659$ 1,605,741$ 1,364,827$ 1,364,827$ 1,364,827$ 1,364,827$ 1,364,827$ 1,364,827$ 1,364,827$ 1,364,827$ 1,364,827$ Projection +/- EOY 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 % Change Regular & Optional Tax Public Safety Tax 2005 154,373 224,687 142,119 156,731 198,754 164,380 187,091 220,873 211,602 213,751 253,367 183,910 2,311,638 876,664 2,311,638 2,311,638.00 - 2006 180,283 244,043 161,270 170,147 211,995 165,275 235,150 241,022 211,286 244,393 234,710 170,134 2,469,708 967,738 2,469,708 10.39%6.84% 2,469,708.00 - 2007 156,597 249,049 157,709 181,390 207,595 175,802 199,236 250,665 200,636 214,468 263,159 197,603 2,453,909 952,340 2,453,909 -1.59%-0.64% 2,453,909.00 - 2008 207,318 206,809 170,679 162,253 212,586 167,706 174,881 244,562 213,505 212,410 239,855 197,943 2,410,507 959,645 2,410,507 0.77%-1.77% 2,410,507.00 - 2009 152,937 219,448 177,252 148,592 181,514 172,947 159,276 199,901 187,214 168,681 213,651 155,866 2,137,279 879,743 2,137,279 -8.33%-11.33% 2,137,279.00 - 2010 133,849 215,617 122,153 131,100 175,118 133,593 136,373 184,345 173,733 161,452 200,463 150,355 1,918,151 777,837 1,918,151 -11.58%-10.25% 1,918,151.00 - 2011 137,774 201,110 136,282 127,885 178,468 246,529 277,252 306,288 280,871 302,346 296,507 240,094 2,731,406 781,519 2,731,406 0.47%42.40% 2,350,098.00 381,308.00 2012 182,832 268,180 156,564 167,271 203,359 180,706 205,266 248,822 297,214 265,078 267,427 225,874 2,668,595 978,206 2,668,595 25.17%-2.30% 2,047,153.28 621,441.55 2013 228,695 298,312 250,724 225,772 253,500 216,816 245,019 287,948 260,335 278,971 285,758 221,944 3,053,795 1,257,003 3,053,795 28.50%14.43% 2,348,741.57 705,053.11 2014 227,334 285,509 206,739 201,789 234,086 205,010 228,204 307,497 276,641 272,408 302,561 255,155 3,002,932 1,155,457 3,002,932 -8.08%-1.67% 2,300,937.08 701,994.49 2015 215,021 313,148 215,324 220,090 270,564 254,948 242,682 334,103 299,788 313,293 318,760 257,928 3,255,650 1,234,147 3,255,650 6.81%8.42% 2,486,611.17 769,038.61 2016 243,317 346,826 256,751 240,865 300,523 262,594 274,051 363,584 325,230 336,030 382,973 281,670 3,614,414 1,388,283 3,614,414 12.49%11.02% 2,738,244.12 876,169.93 2017 246,667 403,971 250,759 253,772 328,312 273,577 309,584 383,632 318,859 350,255 370,695 289,354 3,779,438 1,483,480 3,779,438 6.86%4.57% 2,876,338.92 903,099.02 2018 274,892 370,154 273,478 266,316 355,788 323,647 343,606 406,836 404,786 402,305 409,120 364,274 4,195,203 1,540,629 4,195,203 3.85%11.00% 3,195,258.59 999,944.75 2019 337,549 409,218 312,572 274,725 383,925 340,499 398,407 462,808 414,341 431,890 469,051 430,895 4,665,880 1,717,989 4,665,880 11.51%11.22% 3,601,760.61 1,064,119.38 2020 387,987 457,015 324,431 319,060 342,896 312,261 409,818 442,796 468,330 466,248 471,390 391,361 4,793,593 1,831,388 4,793,593 6.60%2.74% 3,772,766.96 1,020,825.79 2021 416,647 485,175 372,716 392,328 498,590 459,162 502,317 565,446 508,542 514,331 548,619 461,986 5,725,858 2,165,456 5,725,858 18.24%19.45% 4,482,582.55 1,243,275.78 2022 453,289 511,701 445,815 429,083 548,896 512,291 531,792 596,487 557,179 591,164 627,288 555,290 6,360,276 2,388,784 6,360,276 10.31%11.08% 4,959,143.09 1,401,132.61 2023 514,349 533,013 488,648 482,307 557,578 506,360 591,072 673,765 610,751 616,743 675,067 567,210 6,816,863 2,575,895 6,816,863 7.83%7.18% 5,314,301.09 1,502,561.45 2024 530,802 564,844 465,371 527,985 625,344 553,896 597,275 685,668 732,623 748,723 728,193 650,074 7,410,797 2,714,345 7,410,797 5.37%8.71% 5,787,546.18 1,623,250.62 2025 864,409 673,327 571,791 505,649 675,939 0 0 0 0 0 0 0 3,291,115 3,291,115 7,432,155 21.25%-55.59% 2,579,056.38 712,058.67 * Special Purpose Sales Tax Revenue receipts started June 2011. 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 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General & Optional and Special Purpose Sales Tax -General Fund December November October September August July June May April March February January 2025 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 2025 Monthly Actual and Budget Regular &Optional Tax Public Safety Tax Monthly Budget $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 2025 YTD Actual and Budget Cumulative ActualYTD Cumulative BudgetYTD Projection +/- EOYBudget May - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Annual by Tax Type -Current Year YTD Public SafetyTax Regular &Optional Tax City of Port Townsend This Year Last Year % Chg This Year Last Year % Chg $ Chg % Tot Chg This Year Last Year % Chg This Year Last Year % Chg $ Chg % Tot Chg 22 Construction 197,506 166,726 18%1,006,117 617,920 63%388,197 85%2,198,384 Construction 14,048 12,484 13%72,353 54,620 32%17,733 105%151,01231, 32, 33 Manufacturing 12,713 10,918 16%49,694 43,506 14%6,188 1%148,954 Manufacturing 948 753 26%4,333 5,020 -14%(687)-4%11,75833Wholesale Trade 27,353 24,504 12%117,747 115,118 2%2,629 1%299,278 Wholesale Trade 2,887 3,460 -17%16,015 16,848 -5%(833)-5%37,31244, 45 Retail Trade 117,182 117,795 -1%595,925 575,068 4%20,857 5%1,459,359 Retail Trade 18,163 17,330 5%89,042 85,383 4%3,659 22%219,47648, 49 Transportation & Warehousing 2,050 1,579 30%6,981 5,168 35%1,813 0%15,571 Transportation and Warehousing 510 447 14%1,786 1,598 12%188 1%7,765 49 Information 12,680 14,610 -13%65,022 63,115 3%1,907 0%156,968 Information 1,404 1,387 1%7,123 6,394 11%729 4%16,91451Finance & Insurance 941 1,080 -13%11,464 4,409 160%7,055 2%18,375 Finance and Insurance 176 139 27%1,001 970 3%31 0%2,12252Real Estate, Rental & Leasing 6,939 5,366 29%32,866 26,230 25%6,636 1%94,432 Real Estate and Rental and Leasing 441 1,029 -57%1,606 3,292 -51%(1,686)-10%4,45653Professional, Scientific & Technical Services 11,069 9,610 15%43,564 46,540 -6%(2,976)-1%98,008 Professional, Scientific, and Technical Services 1,570 1,532 2%7,181 6,446 11%735 4%16,69755Admin & Support, Waste Mgmt & Remediation Svcs 34,942 29,098 20%150,621 137,126 10%13,495 3%391,479 Admin & Support, Waste Mgmt & Remediation Sv 1,997 2,279 -12%9,340 10,784 -13%(1,444)-9%24,079 56 Educational Services 597 392 52%3,262 1,591 105%1,671 0%7,524 Educational Services 69 123 -44%352 325 8%27 0%83961Health Care and Social Assistance 234 196 19%778 805 -3%(27)0%1,826 Health Care and Social Assistance 300 900 -67%1,476 3,669 -60%(2,193)-13%2,96462Arts, Entertainment & Recreation 2,155 2,492 -14%10,533 8,193 29%2,340 1%32,467 Arts, Entertainment, and Recreation 454 405 12%1,978 1,586 25%392 2%5,91571Accommodation & Food Services 24,390 23,488 4%109,208 92,995 17%16,213 4%347,977 Accommodation and Food Services 5,905 5,769 2%26,478 26,705 -1%(227)-1%84,35855, 81, 92 Public Administration & Other Services 11,632 8,351 39%44,782 39,381 14%5,401 1%131,070 Public Administration & Other Services 2,657 2,668 0%10,631 10,416 2%215 1%26,018 0 Unclassified 9,378 13,762 -32%52,861 68,475 -23%(15,614)-3%188,339 Natural Resources, Utilities & Unclassified 355 513 -31%2,788 2,526 10%262 2%9,6320Agriculture, Forestry, Fishing & Hunting 2,584 1,029 151%6,521 3,083 112%3,438 1%11,824 City of Port Townsend Totals 51,881 51,218 1%253,483 236,582 7%16,901 100%621,317 11 Mining, Quarrying, Oil & Gas Extraction 1,288 5,585 -77%4,931 8,845 -44%(3,914)-1%14,940 Totals for Jefferson County and City of PT added together equal the total sales tax revenue received by Jefferson Co.21 Utilities 665 93 615%12,694 11,880 7%814 0%22,477 NAICS & SIC Identification Tools page https://www.naics.com/search/ Jefferson County, WA Totals 476,296 436,674 9%2,325,571 1,869,448 24%456,123 100%5,639,252 $528,177.00 Calculated General & Optional Sales Tax Revenue to Jefferson County for this period$528,177.76 Amount from distribution Sales Tax Revenue by Sector -$0.76 variance %$% Tot Chg %$% Tot Chg All Sales YTD 24%456,123 100%7%16,901 100% RETAIL YTD 4%20,857 5%4%3,659 22% CONSTRUCTION YTD 63%388,197 85%32%17,733 105% ACCOMMODATION & FOOD SERVICES YTD 17%16,213 4%-1%(227) -1% Last 12 Months 1600, 1650, 1603, 1604 Jefferson County Jefferson County Year to DateCurrent Period Last 12 Months 1601, 1651NAICS CODE Current Period Year to Date Unincorp Jefferson County City of Port Townsend 18%16%12% -1% 30% -13%-13% 29%15%20%52%19% -14% 4%39% -32% 151% -77% -600% -400% -200% 0% 200% 400% 600% -170,000 -120,000 -70,000 -20,000 30,000 80,000 130,000 Jefferson County Amounts and Percentage Change from last year This Year Last Year % Chg 1600, 1650, 1603, 1604 13%26% -17% 5%14%1%27% -57% 2% -12%-44%-67% 12%2% 0% -600% -400% -200% 0% 200% 400% 600% -20,000 -15,000 -10,000 -5,000 0 5,000 10,000 15,000 20,000 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 ManufacturingWholesale 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 ExtractionUtilities Unincorporated Jefferson County, WA Sales Tax by Sector Distribution in May 2025 Year Period Month20255MayJanuaryFebruaryMarchAprilMayJune July August September October November December Full Year YTD 2025 Actual 91,225 104,513 108,419 95,387 135,061 0 0 0 0 0 0 0 534,606 534,606 2024 ActualCumulative Actual YTD 91,225 195,738 304,157 399,544 534,606 534,606 Cumulative Actual YTD Monthly Budget 66,580 71,642 106,149 90,351 139,965 305,892 159,538 189,748 123,458 258,880 102,362 135,436 1,750,000 474,687 Monthly BudgetCumulative Budget YTD 66,580 138,221 244,371 334,722 474,687 780,579 940,117 1,129,865 1,253,323 1,512,202 1,614,564 1,750,000 474,687 Cumulative Budget YTD Four Year Average 2021-24 75,864 81,632 120,951 102,950 159,483 348,548 181,784 216,207 140,674 294,979 116,635 154,322 1,994,028 540,880 Four Year Average 2020-23 % Budget Difference 37.0%45.9%2.1%5.6%-3.5% 12.6%% Budget Difference % Difference Prior Year 41.0%47.3%38.1%108.3%28.2% 46.3%% Difference Prior Year Cumulative % of Expected 137.0%141.6%124.5%119.4%112.6% 112.6%Cumulative % of ExpectedEOY Projection $2,397,784 $2,478,205 $2,178,145 $2,088,909 $1,970,898 $1,970,898 EOY ProjectionProjection +/- EOY Budget $647,784 $728,205 $428,145 $338,909 $220,898 $220,898 Projection +/- EOY Budget% Collected of Annual Budget 5%11%17%23%31% 31%% Collected of Annual 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 Unicorporated Jefferson County City of PT Annual % chg 2005 78,294 112,120 92,812 105,772 124,210 164,122 132,668 133,848 147,903 203,764 126,964 97,838 1,520,315 513,208 1,520,315 2006 83,384 74,250 82,868 83,776 125,632 137,630 117,584 355,084 104,040 89,674 99,990 113,314 1,467,226 449,910 1,467,226 -12.33%-3.49% 2007 72,424 65,590 58,766 95,258 86,666 89,338 108,226 92,362 67,136 100,551 52,266 46,605 935,188 378,704 935,188 -15.83%-36.26%2008 45,530 45,612 63,286 105,272 49,638 54,812 57,890 58,240 39,174 46,562 22,654 37,906 626,576 309,338 626,576 -18.32%-33.00% 2009 123,064 10,730 66,768 20,838 34,242 30,788 43,154 46,658 47,520 31,806 54,154 49,676 559,398 255,642 559,398 -17.36%-10.72%2010 28,601 22,594 44,044 54,965 36,932 35,648 34,393 31,371 46,444 31,382 31,746 27,938 426,058 187,136 426,058 -26.80%-23.84% 2011 56,823 66,268 34,138 21,847 27,146 37,194 36,658 30,855 37,641 34,231 33,220 27,429 443,450 206,222 443,450 10.20%4.08%2012 28,435 30,745 39,257 35,754 59,286 44,068 28,856 43,974 54,626 66,934 67,226 49,960 549,121 193,477 549,121 -6.18%23.83% 2013 28,059 18,846 42,889 60,839 50,555 63,205 57,623 71,327 67,050 57,808 127,615 62,067 707,883 201,188 707,883 3.99%28.91%219,533,884 155,466,572 64,067,311 2014 44,132 26,888 40,689 55,546 62,184 71,373 67,722 55,685 71,552 65,594 41,510 101,510 704,385 229,439 704,385 14.04%-0.49%237,164,120 161,146,595 76,017,525 8.03% 2015 33,177 48,279 168,735 61,766 73,099 118,836 110,603 92,001 219,697 102,267 66,034 102,439 1,196,934 385,057 1,196,934 67.83%69.93%348,155,918 246,434,374 101,721,544 46.80% 2016 57,144 51,148 79,657 77,161 108,945 241,046 105,451 125,719 95,883 137,192 75,151 83,276 1,237,774 374,056 1,237,774 -2.86%3.41%395,379,956 273,419,377 121,960,579 13.56%2017 78,597 47,854 91,388 78,523 111,101 147,551 105,582 110,037 181,336 113,373 119,897 100,034 1,285,270 407,461 1,285,270 8.93%3.84%404,420,675 255,274,752 149,145,923 2.29% 2018 49,830 65,067 75,558 102,480 128,185 147,514 108,763 131,097 117,652 119,144 96,368 74,910 1,216,569 421,120 1,216,569 3.35%-5.35%365,442,489 248,190,092 117,252,396 -9.64%2019 64,496 51,891 82,105 89,657 111,001 104,991 136,683 130,942 105,075 134,016 110,009 125,158 1,246,024 399,149 1,246,024 -5.22%2.42%369,816,284 248,379,035 121,437,249 1.20% 2020 69,086 84,560 93,964 78,860 75,991 205,638 160,738 162,691 211,718 291,638 127,705 150,137 1,712,725 402,461 1,712,725 0.83%37.46%451,371,978 339,058,010 112,313,968 22.05%2021 88,027 103,671 120,812 138,647 174,853 192,025 194,625 305,424 192,392 242,114 144,089 142,371 2,039,050 626,010 2,039,050 55.55%19.05%586,691,234 413,458,596 173,232,638 29.98% 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 1,980,929 703,307 1,980,929 12.35%-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 1,477,829 468,847 1,477,829 -33.34%-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 2,478,304 365,354 2,478,304 -22.07%67.70%514,543,024 380,118,711 134,424,313 14.65% 2025 91,225 104,513 108,419 95,387 135,061 - - - - - - - 534,606 534,606 534,606 46.33%-78.43% - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Real Estate Excise Tax (REET) -Fund 302 Capital Improvement December November October September August July June May April March February January 2025 0 50,000 100,000 150,000 200,000 250,000 300,000 350,000 January February March April May June July August September October November December 2025 Monthly Actual and Budget 2025 Actual Monthly Budget May - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2,000,000 January February March April May June July August September October November December 2025 Monthly Actual and Budget Cumulative Actual YTD Cumulative Budget YTD Projection +/- EOY Budget Year Period Month Preliminary Updated 2025 5 May NO 5/19/2025 January February March April May June July August September October November December Full Year YTD Special Hotel/Motel Tax 20,677 21,499 20,027 23,146 27,346 112,694 112,694 Transient Rental (State Share)20,870 21,628 20,199 9,725 27,561 99,984 99,984 2025 Actual 41,547 43,126 40,226 32,872 54,907 - - - - - - - 212,678 212,678 2025 Actual Cumulative Actual YTD 41,547 84,674 124,900 157,772 212,678 212,678 212,678 212,678 212,678 212,678 212,678 212,678 212,678 212,678 Cumulative Actual YTD 32.2%% collected of Annual Budget Monthly Budget 31,732 36,703 39,269 57,822 48,074 52,392 59,451 75,677 83,003 61,271 71,688 44,418 661,500 213,600 Monthly Budget Cumulative Budget YTD 31,732 68,435 107,704 165,526 213,600 265,992 325,442 401,120 484,123 545,394 617,082 661,500 661,500 213,600 Cumulative Budget YTD Four Year Average 2020-24 38,826 44,908 48,048 70,749 58,821 64,105 72,741 92,596 101,560 74,969 87,714 54,349 809,384 261,352 Four Year Average 2020-2024% Budget Difference 30.9%17.5%2.4%-43.1%14.2% -0.4%% Budget Difference % Difference Prior Year 8.4%13.0%19.0%-20.3%5.2% 4.4%% Difference Prior YearCumulative % of Expected 130.9%123.7%116.0%95.3%99.6% 99.6%Cumulative % of Expected EOY Projection $866,112 $818,467 $767,112 $630,510 $658,646 $658,646 EOY ProjectionProjection +/- EOY Budget 204,612$ 156,967$ 105,612$ (30,990)$ (2,854)$ (2,854)$ Projection +/- EOY 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 % Change201211,997 23,143 7,223 14,905 17,099 17,873 20,148 31,118 40,826 40,960 36,847 11,051 273,190 74,366 273,190 2013 8,781 38,213 11,203 11,365 17,962 16,439 21,478 33,106 39,854 41,706 39,128 15,477 294,712 87,525 294,712 17.69%7.88% 2014 13,531 30,316 12,683 12,399 19,122 18,759 24,511 37,504 42,319 43,628 46,846 33,825 335,445 88,052 335,445 0.60%13.82% 2015 17,011 36,087 14,296 14,983 23,824 25,022 27,654 48,797 44,665 49,122 49,494 25,149 376,104 106,201 376,104 20.61%12.12% 2016 18,367 50,911 14,394 18,349 29,299 29,334 33,479 56,189 53,335 59,800 57,838 25,904 447,197 131,319 447,197 23.65%18.90%2017 19,178 52,820 16,661 20,634 37,947 31,162 38,074 64,460 56,182 58,058 68,607 32,423 496,206 147,239 496,206 12.12%10.96% 2018 22,595 45,060 18,800 23,064 40,397 35,892 43,755 64,218 45,772 52,653 49,196 41,523 482,924 149,916 482,924 1.82%-2.68%2019 28,818 40,024 24,277 21,725 40,545 42,350 47,890 69,625 87,496 59,893 64,164 41,781 568,587 155,390 568,587 3.65%17.74% 2020 31,209 33,264 28,921 28,566 11,197 534 22,715 41,591 75,131 78,437 75,232 54,416 481,213 133,157 481,213 -14.31%-15.37%2021 38,926 45,230 46,407 43,406 65,962 69,433 70,727 85,104 90,608 67,898 102,437 53,063 779,201 239,931 779,201 80.19%61.92% 2022 39,469 43,485 40,798 55,440 60,887 64,214 82,763 99,377 113,178 46,239 87,443 59,924 793,215 240,077 793,215 0.06%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 49,318 902,606 361,624 940,745 50.63%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 55,089 762,515 203,775 661,500 -43.65%-15.52% 2025 41,547 43,126 40,226 32,872 54,907 0 0 0 0 0 0 0 212,678 212,678 661,500 4.37%-72.11% 2% Basic RCW 67.28.180 2% Special RCW 67.28.181(1).11% Total sales tax paid on a lodging charges for periods of less than 30 consecutive days 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 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Special Hotel/Motel & Transient Rental Sales Tax -Fund 125 December November October September August July June May April March February January 2025 - 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 2025 Monthly Actual and Budget 2025 Actual Monthly Budget (100,000) - 100,000 200,000 300,000 400,000 500,000 600,000 700,000 2025 YTD Actual and Budget Cumulative Actual YTD Cumulative Budget YTD Projection +/- EOY Budget May Jefferson County Timber Excise Tax (TAV) 2021 - 2025 2021 2022 2023 2024 2025 YTD 2025 Q1 2025 Q2 2025 Q3 2025 Q4 Prior Period Ending Fund Balance (Reserve)- 153,090.45 178,123.80 180,626.86 - - - - - Receipts 1,224,368.51 1,273,736.41 1,505,087.10 1,212,303.38 494,466 210,501 283,965 Repayment to DOR for their Admin Error 141,052.70 5,208.40 Distribution 930,225.36 1,401,793.51 1,502,584.04 1,392,930.24 494,466 210,501 283,965 - - Current Period Ending Fund Balance (Reserve)153,090.45 178,123.80 180,626.86 - - - - - - Max Distribution 765,452.27$ 890,618.99$ 903,134.28$ 1,506,522.38$ 1,020,135.43$ % Distribution of Max Distribution 121.5%157.4%166.4%92.5%48.5%20.6%18.8%0.0%0.0% Max Reserve 153,090.45$ 178,123.80$ 180,626.86$ 301,304.48$ 204,027.09$ % Max Reserve Collected 100.0%100.0%100.0%0.0%0.0%0.0%0.0%0.0%0.0% FUND-DISTRICT 2021 2022 2023 2024 2025 YTD 2025 Q1 2025 Q2 2025 Q3 2025 Q4 001 - GENERAL FUND $228,901 $336,244 $393,591 $326,296 $111,603 $28,227 $83,376 $0 $0001 - GENERAL FUND CO RD DVRSN $28,824 $38,550 $40,582 $32,569 $9,172 $2,320 $6,852 $0 $0 127 - HEALTH AND HUMAN SERVICES $1,321 $1,941 $2,273 $1,874 $642 $162 $480 $0 $0130 - MENTAL HEALTH $1,321 $1,941 $2,273 $1,874 $642 $162 $480 $0 $0 155 - VETERANS RELIEF $1,337 $1,966 $2,302 $1,898 $650 $165 $486 $0 $0 180 - COUNTY ROADS $159,919 $239,473 $283,386 $234,521 $81,785 $20,685 $61,100 $0 $0308 - CONSERVATION FUTURES TAX FUND $6,983 $10,258 $12,008 $9,954 $3,405 $861 $2,543 $0 $0 642 - SCHOOL DISTRICT #20 $21,895 $55,428 $57,735 $63,645 $33,432 $33,432 $0 $0 $0643 - SCHOOL DISTRICT #323 $200 $398 $357 $491 $184 $184 $0 $0 $0 644 - SCHOOL DISTRICT #402 $48,465 $79,361 $77,189 $120,327 $43,555 $43,555 $0 $0 $0646 - SCHOOL DISTRICT #46 $3,803 $8,345 $9,116 $14,434 $4,479 $4,479 $0 $0 $0 648 - SCHOOL DISTRICT #48 $6,928 $49,204 $14,605 $23,316 $10,826 $10,826 $0 $0 $0 649 - SCHOOL DISTRICT #49 $8,321 $13,331 $13,886 $22,583 $10,263 $10,263 $0 $0 $0 650 - SCHOOL DISTRICT #50 $6,125 $9,677 $11,343 $19,980 $6,350 $6,350 $0 $0 $0 651 - CEMETERY DIST #1 $0 $101 $120 $94 $33 $8 $24 $0 $0652 - CEMETERY DIST #2 $223 $1,134 $1,346 $1,076 $366 $93 $274 $0 $0 653 - CEMETERY DIST #3 $5 $20 $25 $19 $6 $2 $5 $0 $0654 - CITY OF PT TOWNSEND $4 $21 $27 $23 $8 $2 $6 $0 $0 661 - FIRE DISTRICT #1 $1,084 $5,670 $20,033 $23,376 $7,727 $1,954 $5,773 $0 $0662 - FIRE DISTRICT #2 $4,309 $22,052 $31,721 $25,309 $8,671 $2,193 $6,478 $0 $0 663 - FIRE DISTRICT #3 $2,208 $11,686 $0 $0 $0 $0 $0 $0 $0 664 - FIRE DISTRICT #4 $12,632 $49,340 $57,621 $77,336 $26,991 $9,898 $17,092 $0 $0 665 - FIRE DISTRICT #5 $3,234 $11,742 $13,351 $12,795 $4,434 $1,989 $2,445 $0 $0 667 - FIRE DISTRICT #7 $1 $3 $4 $3 $2 $0 $1 $0 $0668 - FIRE DISTRICT #8 $97 $496 $625 $526 $188 $48 $141 $0 $0 669 - FIRE DISTRICT #9 $93 $481 $536 $437 $155 $39 $116 $0 $0671 - PARK & REC DISTRICT #1 $179 $922 $1,096 $981 $349 $88 $261 $0 $0 676 - LIBRARY DISTRICT #1 $20,730 $107,565 $125,340 $103,335 $35,191 $8,901 $26,290 $0 $0 679 - PORT OF PT $20,940 $146,448 $168,687 $137,106 $46,330 $11,718 $34,612 $0 $0 680 - PUD #1 $4,457 $16,527 $26,544 $21,803 $7,429 $1,879 $5,550 $0 $0 681 - HOSPITAL DISTRICT #1 $19,077 $103,224 $126,479 $108,010 $37,223 $9,415 $27,809 $0 $0682 - HOSPITAL DISTRICT #2 $1,382 $7,165 $8,384 $6,940 $2,370 $599 $1,770 $0 $0 TOTAL $614,996 $1,330,715 $1,502,584 $1,392,930 $494,466 $210,501 $283,965 $0 $0 DISTRICT TYPE 2021 2022 2023 2024 2025 YTD 2025 Q1 2025 Q2 2025 Q3 2025 Q4LOCAL COUNTY $428,605 $630,373 $736,414 $608,985 $207,901 $52,583 $155,318 $0 $0 SCHOOLS $95,737 $215,744 $184,230 $264,776 $109,091 $109,091 $0 $0 $0CEMETERY$228 $1,255 $1,491 $1,188 $405 $103 $303 $0 $0 CITY OF PT TOWNSEND $4 $21 $27 $23 $8 $2 $6 $0 $0 FIRE $23,658 $101,470 $123,892 $139,783 $48,168 $16,122 $32,046 $0 $0 PARKS & REC $179 $922 $1,096 $981 $349 $88 $261 $0 $0 LIBRARY $20,730 $107,565 $125,340 $103,335 $35,191 $8,901 $26,290 $0 $0PORT$20,940 $146,448 $168,687 $137,106 $46,330 $11,718 $34,612 $0 $0 PUD $4,457 $16,527 $26,544 $21,803 $7,429 $1,879 $5,550 $0 $0HOSPITAL$20,459 $110,390 $134,863 $114,950 $39,593 $10,014 $29,579 $0 $0 TOTAL $614,996 $1,330,715 $1,502,584 $1,392,930 $494,466 $210,501 $283,965 $0 $0 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 2021 2022 2023 2024 2025 YTD TAV DISTRIBUTIONS BY FUND-DISTRICT 001 - GENERAL FUND 001 - GENERAL FUND CO RD DVRSN 127 - HEALTH AND HUMAN SERVICES 130 - MENTAL HEALTH 155 - VETERANS RELIEF 180 - COUNTY ROADS 308 - CONSERVATION FUTURES TAX FUND 642 - SCHOOL DISTRICT #20 643 - SCHOOL DISTRICT #323 644 - SCHOOL DISTRICT #402 646 - SCHOOL DISTRICT #46 648 - SCHOOL DISTRICT #48 649 - SCHOOL DISTRICT #49 650 - SCHOOL DISTRICT #50 651 - CEMETERY DIST #1 652 - CEMETERY DIST #2 653 - CEMETERY DIST #3 654 - CITY OF PT TOWNSEND 661 - FIRE DISTRICT #1 662 - FIRE DISTRICT #2 663 - FIRE DISTRICT #3 664 - FIRE DISTRICT #4 665 - FIRE DISTRICT #5 667 - FIRE DISTRICT #7 668 - FIRE DISTRICT #8 669 - FIRE DISTRICT #9 671 - PARK & REC DISTRICT #1 676 - LIBRARY DISTRICT #1 679 - PORT OF PT 680 - PUD #1 681 - HOSPITAL DISTRICT #1 682 - HOSPITAL DISTRICT #2 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 2021 2022 2023 2024 2025 YTD TAV DISTRIBUTION BY DISTRICT TYPE HOSPITAL PUD PORT LIBRARY PARKS & REC FIRE CITY OF PT TOWNSEND CEMETERY SCHOOLS LOCAL COUNTY 2025 TIMBER TAX DISTRIBUTION PRIORITY #4 - DETERMINATION OF 20% RESERVE MAXIMUM MAXIMUM DISTRIBUTION:PRIORITY 1 $100,245.57 PRIORITY 2 $128,483.04 PRIORITY 3 $791,406.81 TOTAL:$1,020,135.43 x 20% =$204,027.09 PRIORITY #1 - VOTED BONDS AND CAPITAL PROJECT LEVIES PRIORITY #3 - REGULAR LEVIES (INCLUDING ADMINISTRATIVE BONDS) GUARANTEED DISTRIBUTION:$100,245.57 MAXIMUM DISTRIBUTION:$791,406.81 PERCENT OF TAXING PRIORITY #3 TAXING PRIORITY #1 DISTRICT DISTRIB DISTRICT DISTRIBUTION CURRENT EXPENSE 29.361406% S.D. #49 ('18 Capital Project)13.783807%MENTAL HEALTH 0.168995% S.D. #50 ('16 Bond)5.497018%DEVELOPMENT DISABILITIES 0.168995% S.D. #50 ('22 Capital Project)3.808203%VETERANS RELIEF 0.171122% Mt View Bond - City of PT 0.000627%CONSERVATION FUTURES 0.895699% Fire District #4 ('19 Bond)8.203369%COUNTY ROADS 21.516704% Fire District #5 ('16 Bond)2.317226%COUNTY ROADS DIVERSION 2.413135% S.D. #323 ('21 Capital Project)0.165828%CITY OF PORT TOWNSEND 0.001385% S.D. #402 ('98 & '09 Bonds)66.223922%CITY OF PORT TOWNSEND-Library Lid Lift 0.000649% SUBTOTAL 100.0000%CEMETERY DISTRICT #2 0.096386% PRIORITY #2 - SCHOOL MAINTENANCE AND OPERATION LEVIES FIRE DISTRICT #5 0.364785% GUARANTEED DISTRIBUTION:$128,483.04 FIRE DISTRICT #5 EMS 0.496161% SCHOOL PERCENT OF LIBRARY DISTRICT #1 9.258255% DISTRICT PRIORITY #2 PARK & REC DISTRICT #1 0.091939% NAME DISTRIB PORT OF PORT TOWNSEND 3.688272% School Dist. #20 52.041328%PORT OF PORT TOWNSEND IDD 8.500628% School Dist. #46 6.972850%PUBLIC UTILITIES DISTRICT #1 1.954550% School Dist. #48 16.852517%SUBTOTAL 100.0000% School Dist. #49 5.221593% School Dist. #50 2.624865% School Dist. #323 0.157345% School Dist. #402 16.129502% SUBTOTAL 100.0000% 126Revenue Guide for Washington Counties | NOVEMBER 2024 TIMBER EXCISE TAX Quick Summary •Credit against state timber excise tax; counties receive 4% excise tax on all harvest of timber on public or private land. •County retains some of the revenue and shares the rest with other local taxing districts. •Does not require voter approval. RCW: 84.33.041, 84.33.051, 84.33.081 Timber and forest lands, which are governed by chapter 84.33 RCW and chapter 84.34 RCW, have special taxation provisions. “Timberlands” – defined as any contiguous parcel(s) of land that total 5 or more acres and are devoted primarily to the growth and harvest of timber for commercial purposes – are valued at their “current use” rather than “true and fair value” for property tax purposes (see RCW 84.34.020(3) and RCW 84.34.041). The trees themselves, whether standing or cut down, are exempted from property taxes entirely (RCW 84.33.040). However, the State of Washington imposes an excise tax of 5% of the stumpage value on the harvest of all timber on public or private lands for commercial or industrial use (see RCW 84.33.041 and RCW 84.33.046). This is known as the timber excise tax or, alternatively, the forest excise tax. All counties are allowed to take a credit against the state timber excise tax (see RCW 84.33.041 and RCW 84.33.051). The credit is calculated as 4% of the stumpage value of all timber harvested within the county, and it applies to all harvests on public and private land.43 This means that the excise tax paid by the harvester remains 5%, but that the state excise tax rate is effectively reduced to 1% while the county receives the remaining 4%. The credit must be approved by the county legislative body and does not require voter approval. All counties have imposed this excise tax credit. Once the counties have received the funds from the state, they must further distribute them to the local taxing districts within the county as described below. Use of Revenues Following receipt, the county treasurer must distribute the funds to local taxing districts within the county. Some of the revenue will be retained by the county itself, while the rest will be distributed primarily to school districts and other special purpose districts. The distribution amounts depend on each district’s levy rate for the current year as well as the district’s timber assessed value (TAV) and the actual amount of timber excise taxes collected. Most cities and towns will receive little to no revenue from the timber excise tax due to the lack of timberlands within incorporated areas. 43 The credit originally applied only to the harvest of timber on privately owned lands. However, state legislation phased in publicly owned lands between 2005 and 2013. Beginning in 2014, counties receive an identical 4% timber excise tax credit for all timber harvested on public lands. 127Revenue Guide for Washington Counties | NOVEMBER 2024 RCW 84.33.081 establishes three distribution tiers: Priority 1 – RCW 84.33.081(2) Taxing District Distribution amount Revenue must be used for Taxing districts with G.O. bonds District’s TAV times district’s G.O. bond excess levy rate G.O. bond debt service School districts with excess levies for capital projects District’s TAV times district’s excess levy rate Capital projects payments If the county has any voter-approved general obligation (G.O.) bonds, it will receive a portion of the Priority 1 distributions. Otherwise, it will not receive any Priority 1 revenues. From the monies remaining after the Priority 1 distributions, the next distributions go solely to school districts: Priority 2 – RCW 84.33.081(3) Taxing District Distribution amount Revenue must be used for School districts The greater of: • 50% of district’s TAV times the district’s excess levy rate, OR • 80% of the district’s timber roll in calendar year 1983 times the district’s excess levy rate Purposes other than debt service payments and capital projects From the monies remaining after the Priority 2 distributions: Priority 3 – RCW 84.33.081(4) Taxing District Distribution amount Revenue must be used for All taxing districts with a regular levy or excess levy not listed in Priority 1 or 2 District’s TAV times district’s regular/ excess levy rate(s) Same purpose(s) as the regular/excess levy Each taxing district receives a distribution for each one of its property tax levies. For instance, the county itself would receive a minimum of two Priority 3 distributions (one for the current expense levy and one for the road levy), as well as additional Priority 3 distributions for any other levies such as conservation futures, emergency medical services (EMS), etc. Similarly, if a fire district has a regular levy, a G.O. bond levy, and an EMS levy, it would receive a Priority 1 distribution for the G.O. bond levy and two Priority 3 distributions (one for the regular levy and one for the EMS levy). The total Priority 3 distributions will depend upon actual timber excise tax collections. If there are insufficient funds for the full Priority 3 distribution, each taxing district’s distribution will be reduced proportionately. For instance, if the county only has enough remaining revenue to distribute 80% of the Priority 3 distribution, each Priority 3 taxing district would receive 80% of its intended distribution. 128Revenue Guide for Washington Counties | NOVEMBER 2024 If there is any money remaining after the full Priority 3 distributions, the county retains an amount up to the equivalent of 20% of the combined Priority 1, 2, and 3 distributions to be placed in reserve and distributed as part of next year’s timber excise taxes. If the county has placed the full 20% in reserve for next year and there are still monies remaining, the county must distribute all the remaining funds to the Priority 3 jurisdictions in the same proportion as earlier. Timing of Receipts Timber excise taxes are filed by harvesters on a quarterly basis, due at the end of the month following the quarter in which the timber was harvested. The State Treasurer’s Office distributes the receipts, minus the DOR administrative fee, to counties on a quarterly basis, on the last business day of the second month of each calendar quarter (February, May, August, and November). The county then distributes the revenues to all eligible taxing districts according to the schedule below: Timber Excise Tax Distribution Schedule Priority Level February May August November Priority 1 X X Priority 2 X X Priority 3 X X County Reserve X X Excess Funds X X The Priority 1 and Priority 2 payments are calculated at the beginning of the year based on each taxing district’s timber assessed value and levy rate for the current year. Then, those payments are split into two, with 50% of the payment distributed to the taxing districts during the first quarter of the calendar year (January through February) and the remaining 50% during the third quarter (July through September). After subtracting the Priority 1 and 2 distributions, the remaining Priority 3 distributions are made during the second quarter (March through June) and fourth quarter (October through December). After the full Priority 3 distributions have been made, any remaining funds are distributed to the reserve fund and, if necessary, back to the Priority 3 taxing districts again.