2025-11-12 Updated Draft 2026 Prelim Budget powerpointLEWIS COUNTY
2026 PRELIMINARY BUDGET REVIEW
NOVEMBER 12, 2025
BOARD OF COUNTY COMMISSIONERS
Scott J. Brummer, Chair
Lindsey R. Pollock, DVM, Vice Chair
Sean D. Swope, Commissioner
Ryan Barrett, County Manager
Becky Butler, Budget Administrator
Rudy Rodriguez, Budget Analyst
Rieva Lester, Clerk of the Board
Statement of purpose of the Committee:
Represent the best interests of the entire county while acting as a bridge
for communication between the Commissioners and local residents and
businesses.
•Benefits of the Citizens Budget Committee:
•Better communication with the citizens
•Outside viewpoint
•Citizens’ Priorities
•Working with the Commissioners
•Current Committee Members:
Timothy Wood, Paul Crowner, Bill Serrahn, Michael Blessing and
Usha Sahadeva-Brooks
CITIZENS BUDGET COMMITTEE
DISCUSSION POINTS
County Data Overview
Budget Outlook
County Structure Dept./Offices
Budget Timeline
Fund Types
Budget Allocation by County Function
Revenue & Expenditures
General Fund Expenditures By Function
Summary of Preliminary Budget
Changes to the Preliminary Budget
OpenGov
THE BUDGET PURPOSE
•A budget is a legal document that gives local government officials
the authority to incur obligations and pay expenses.
•It allocates resources among departments and offices and controls
spending.
•A budget can also be an evaluation tool, comparing commitments
made in the previous year’s budget with actual accomplishments.
The statutory deadlines for the county budget process conclude with a public hearing and
budget adoption in October. However, RCW 36.40.071 allows counties to use an alternative
budget adoption process culminating in December and allows counties to adjust the other
budget deadlines as needed to meet the later deadline. Most counties use this alternative
budget process.
County Seat: Chehalis
Year Organized: 1845
Total Square Miles: 2,402.8
Population OFM: 85,550
Increase of 3,401 since 2020
Estimated 2045 Population: 94,187
OFM Middle Projection – a projected
increase of 14.65% from the 2020
Census
COUNTY STRUCTURE
Government Type: County
Legislative Body: Board of
Commissioners
Size of Legislative Body: 3
15 Elected Officials
Appointed County Manager
LEWIS COUNTY, WA
Lewis County is ranked 6th in Washington by total area and 16th by
population.
LEWIS COUNTY BUDGET OUTLOOK
Property tax increase limited to one percent growth plus new construction and any increases in state assessed utilities –
Refunds impacting taxing districts budgets.
The Assessor estimates new construction for Road and General (Current Expense) this year at $463,122, up from $430,000 in
2024 for 2025 taxes.
Supreme Court Rules outlining new caseload standards will have a significant impact on all cities and counties in Washington.
State funding for roads and bridges continues to be reduced while costs increase. Secure Rural Schools funding has not been
reauthorized, further reducing revenue and impacting road maintenance projects.
Lewis County’s median home price in Q2 2025 was $424,000 compared to $411,600 in Q2 2024. The median home price in
Washington during Q2 2025 was $675,600, 0.9% higher than the same time in 2024 – Washington Center for Real Estate
Research (WCRER).
Sales tax revenue collections through October in 2025 are 3.34% higher than in 2024, or $230,764.
From July to August, the not seasonally adjusted unemployment rate was unchanged at 5.5% and total nonfarm employment
increased by 120 jobs.
COUNTY DEPARTMENTS AND OFFICES
ELECTED OFFICES DEPARTMENTS
(General Fund)
DEPARTMENTS
(Non-General Fund)
•Board of County
Commissioners
•Auditor / Elections
•Assessor
•Treasurer
•Clerk
•Superior Court
•District Court
•Prosecuting Attorney
•Sheriff
•Coroner
•County Administration
•Human Resources
•Budget
•WSU Extension
•Southwest WA Fair
•Facilities
•Capital Planning
•IT Services
•Public Works
•Community Development
•E911 Communications
•Emergency Management
•Public Health & Social Services
•Weed Control Services
•Risk Management
May – budget outlook, analysis and projections
June – set budget limitation, internal service rates
July – call letter and budget worksheets distributed
August – offices and departments submit preliminary requests
September – present preliminary budget to BOCC
September - October – meet with offices and departments
November – final review of changes and public presentation
November – final tax levy calculations
December – adopt final Budget and set Tax Levies
BUDGET TIMELINE
FUND TYPES
•Non-restricted revenue, such as property tax and sales tax
•Includes: Administrative Departments (HR, Budget and County Administration)
•Elected Offices (BOCC, Treasurer, Assessor, Coroner, Auditor, Prosecutor, Courts,
Clerk, Sheriff)
GENERAL FUND (Current Expense)
•Hold restricted revenue that is dedicated to a specific use and usually cannot be
used for operations in General Fund
•Emergency Management, Veterans Relief, Social Services, Community
Development, Roads, Health, Southwest Washington Fair and Weed Control
SPECIAL REVENUE
•Funds are transferred from other funds depending on the type of debtDEBT SERVICE
•Used to track capital projects such as buildings (real estate excise tax [REET]
revenue is mainly dedicated to capital improvements) 1/10th of 1% for Jail and
Juvenile projectsCAPITAL
•Supported by fees from a business-type activity that cannot be used for any other
activity - Solid Waste, Airports, Vader water, Middle Fork water, and sewer systemsENTERPRISE
•Charges to other departments / offices for a service provided internally
•IT, Fleet, Risk/Insurance and FacilitiesINTERNAL SERVICE
REVENUE SOURCES
ALL FUNDS
Total Preliminary Revenue Budget for All Funds is $176.6 million
EXPENDITURE (USES) ALL FUNDS
Total Preliminary Expenditures Budget for All Funds is $180.7 million
COUNTY BUDGET BY FUNCTION (EXP.)
COUNTY BUDGET BY FUNCTION (EXP.)
CIP FOR GENERAL CAPITAL PROJECTS
CAPITAL MAINTENANCE 1/10th% JAIL & JUV TAX REET I REET II GEN GOVT BOND JAIL / JUV BOND ANIMAL SHELTER
Original Estimate FUND 3010 FUND 3100 FUND 3110 FUND 3120 FUND 3250 FUND 3450 1520
Parks Capital Projects/Improvement 50,000 50,000
Juvenile Capital Maintenance 125,000 125,000
Courthouse Capital Maintenance 200,000 50,000 150,000
Senior Center Maintenance 20,000 20,000
Jail Capital Maintenance 100,000 100,000
L&J Capital Maintenance 150,000 50,000 100,000
Jail Camera Addition & Fiber Upgrade 125,000 125,000
Historic Courthouse Restoration 350,000 350,000
L&J Boiler Replacement 250,000 100,463 149,537
Museum Roof and Tuck Point 187,000 187,000
IT Building Construction 1,200,000 1,200,000
4-H Barn Improvements 780,000 780,000
Public Health HVAC 50,000 50,000
L&J Flooring (2nd Floor)400,000 400,000
Jail Roof Replacement 2,500,000 1,826,619 673,381
Parking Improvements 500,000 500,000
Animal Shelter 50,000 50,000
SWW Fair Drain and Resurfacing 1,000,000 1,000,000
Historic Courthouse Fire Alarm System 300,000 300,000
Campus Fiber Upgrade 57,806 57,806
Total 8,394,806 1,087,000 2,176,619 2,200,463 2,000,000 207,343 673,381 50,000
ELECTED OFFICES DEPARTMENTS
•Board of County
Commissioners
•Auditor / Elections
•Assessor
•Treasurer
•Clerk
•Superior Court
•District Court
•Prosecuting Attorney
•Sheriff
•Coroner
•County Administration
•Weed Control Services
•Animal Shelter
•WSU Extension
•Jail (Sheriff oversight)
•Juvenile (Superior
Court oversight)
•Court Security
•Human Resources
•Board of Equalization
•Public Defense / Trial
Court Improvement
•Civil Service
•Disability Board
•State Examiner
•WACO & WSAC
•Boundary Review Board
•Senior Facilities
•Transfers
•Air Pollution
•Indirect CAP
GENERAL FUND OFFICES AND
DEPARTMENTS
Total
Preliminary
General Fund
Budget for
Revenue is
$48.4 million
GENERAL
FUND
REVENUE
SOURCES
GENERAL FUND
REVENUE HISTORY
The 2024 budget includes the transfer from ARPA for Public Safety
GENERAL FUND REVENUE BY TYPE
DNR State Trust moved to State Shared Revenue
GENERAL & OPTIONAL SALES TAX RECEIPTS
Does not include 3.5% allocated to capital and IT projects
GENERAL FUND
EXPENDITURES
Total Preliminary General Fund Budget for Expenditures is $48.2 million
EXPENDITURES BY FUNCTION Public Safety
Sheriff
Jail
Juvenile
Coroner
Civil Service
Law & Justice
Prosecuting Attorney
District Court
Courts: Designated
Accounts
Superior Court
Clerk
General Government
Assessor
Auditor
Commissioners
Treasurer
Animal Shelter
Elections
Human Resources
County Admin.
Self-Insurance
WSU Extension
Senior Services
State Examiner
WACO & WSAC
Air Pollution Control
Central Services
Board of Equalization
Boundary Review
Board
Disability Board
Blake
Court Security
GENERAL FUND
EXPENDITURES BY FUNCTION
REVENUE EXPENDITURES
SUMMARY OF PRELIMINARY BUDGET
1- Capital Funds include Broadband Expansion in Winlock, funded by a WSBO Grant
Fund Category
2025 Revised
Rev. Budget
10\31\2025
2026 Preliminary
Rev. Budget
Proposed
Changes 11-
8-2025
General Fund 47,674,335 48,434,868 33,845
Special Revenue 83,714,794 81,623,783 1,631,184
Debt Service 2,063,553 2,068,338 0
Capital 1 31,747,162 6,103,567 398,800
Enterprise 20,836,488 19,005,504 346,906
Internal Service 17,381,303 19,439,612 577,239
Total All Funds 203,417,635 176,675,672 2,987,974
Fund Category 2025 Revised
Exp. Budget
2026
Preliminary
Exp. Budget
Proposed
changes 11-8-
2025
General Fund 49,308,918 48,251,644 1,609,731
Special Revenue 85,368,948 83,600,809 1,313,675
Debt Service 2,063,553 2,068,341 0
Capital 34,701,725 7,812,089 2,676,436
Enterprise 20,969,687 18,958,194 (63,600)
Internal Service 21,569,096 20,061,934 (81,721)
Total All Funds 213,981,927 180,753,011 5,454,520
PROPERTY TAXES
General
Assessed Value
•2026 $17,501,420,278
•2025 $17,039,320,266
New Construction Est.
•2026 $253,542
•2025 $220,422
Increase in State-Assessed
Utilities
•2026 $TBD
Roads
Assessed Value
•2026 $11,940,306,914
•2025 $11,659,658,846
New Construction Est.
•2026 $209,580
•2025 $209,582
Increase in State-Assessed
Utilities
•2026 $TBD
BUDGET REQUESTS
Office/Department Name: Amount Requested: Amount Approved Status
Assessor's Office 257,400 155,000
Approved SaaS for new system. Other Professional
services are being reviewed for legacy and consultant
Human Resources 13,220 13,220 Approved
Human Resources 5,547 5,547 Approved
Human Resources 2,000 2,000 Approved
Human Resources 3,877 3,877 Approved
Human Resources 98,000 - FTE not Approved
Treasurer 180,000 155,000 Approved SaaS for new system and will review legacy
costs in 2026
Superior Court 6,900 - Approved for budget amendment in 2026 offset with
any salary savings
Public Defense 200,000 200,000 Approved with new case weighting policy
Court Security 45,435 45,435 Approved
Jail 395,723 - Approved for budget amendment in 2026 offset with
any salary savings
Coroner 34,459 - PTE not Approved
Public Health 108,260 - FTE not Approved
Total General Fund 1,350,821 580,079
Social Services 102,000 102,000 FTE Approved use of non-General Funds
IT 734,000 734,000 Approved using capital funds
Total Other Funds 836,000 836,000
Total 2026 Preliminary
Increase 2,186,821 1,416,079
CHANGES TO THE PRELIMINARY BUDGET
•Does not include the rate increase under internal services for General Liability 60% rate increase
•Capital Increase - $1 million for fairgrounds paving and drains, $1 million for jail roof, $300,000 for Historic Courthouse Fire
Panel and Courthouse Exterior repairs
•Special Revenue includes changes for the Roads project, changes, and $784,000 under LATCF for IT storage array
Fund Category 2025 Revised Exp.
Budget
2026
Preliminary
Exp. Budget
Proposed
changes 11-8-
2025
General Fund 49,308,918 48,251,644 1,609,731
Special Revenue 85,368,948 83,600,809 1,313,675
Debt Service 2,063,553 2,068,341 0
Capital 34,701,725 7,812,089 2,676,436
Enterprise 20,969,687 18,958,194 (63,600)
Internal Service 21,569,096 20,061,934 (81,721)
Total All Funds 213,981,927 180,753,011 5,454,520
BUDGET TO ACTUALS COMPARISON
2018 -2024 ACTUALS
Unassigned Beginning Fund Balance - 2025 $14 million and $1.5 million was reserved
NEXT STEPS
Incorporate Final Changes:
•Property Tax budget decisions for new construction, state-
assessed utilities, banked capacity and 0%-1% increase.
•Update the Final Budget for BOCC-approved department and
office budget adjustments, revenue projections and grant funds.
Adopt Six-Year Transportation Program 11/25/2025
Final Budget Hearings 12/1/2025:
•Setting property tax levies for both the General and Roads
•Adopting the Final 2026 Budget and Capital Plan
OPENGOV FINANCIAL
TRANSPARENCY PORTAL
https://lewiscountywa.opengov.com/
Explore the County Budget using the OpenGov interactive
transparency portal.
THANK YOU
For questions, please contact:
County Manager Ryan Barrett at 360-740-2697
Budget and Risk Director Becky Butler at 360-740-1198