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Posts for Eric Lowell

No More Pennies for Your Thoughts

April 6, 2026  by  Eric Lowell
Category:  Accounting ,  New Legislation and Regulations

After the U.S. Department of the Treasury stopped printing pennies in November 2025, many had questions about how this would impact cash transactions. New guidance and recent state-based legislation addresses how cash transactions can be properly rounded up or down. 

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Updates for the 2025 Annual Financial Report

January 14, 2026  by  Eric Lowell
Category:  Financial Reporting

Good news for local government finance staff—there are no new GASB reporting standards for reporting year 2025. That said, there are other updates to the BARS manual that should be noted. 

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2025 Bill Expands Services Subject to Retail Sales Tax

October 1, 2025  by  Eric Lowell
Category:  New Legislation and Regulations ,  Sales and Use Taxes

Beginning October 1, 2025, the types of services that are subject to retail sales tax are expanding. Which new services will need to be covered and how can local governments prepare for these changes? 

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2026 Budget Suggestions Is Here!

July 30, 2025  by  Eric Lowell
Category:  MRSC News and Updates ,  Budgets and Budgeting

Do you need estimated state shared revenue for 2026? How about information on 2025 legislation impacting local government taxes? It's all available in Budget Suggestions, the tool that's been helping Washington local governments plan their budgets since 1943.

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Funding Downtown Revitalization Projects With Tax Increment Financing

April 30, 2025  by  Eric Lowell
Category:  Financing Economic Development ,  Downtown Revitalization Series

Tax increment financing is a tool local governments can use to fund the development of public infrastructure in targeted areas. This activity can then encourage private development and investment, making TIF a good source of funding for downtown revitalization efforts. 

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The Basics of Fire Benefit Charges

January 8, 2025  by  Eric Lowell
Category:  Fire Protection ,  Property Taxes

Fire benefit charges allow fire protection districts and regional fire authorities to impose fees for providing fire protection services to local residences and businesses, but ultimate approval of such fees depends on local voters, and the process can be complicated.

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A checklist for 2024 with a pencil

What’s on Your Agency’s Year-End Financial Checklist?

September 23, 2024  by  Eric Lowell
Category:  Budgets and Budgeting ,  Financial Reporting

With the end of the year on the horizon, many local government finance departments are considering what needs to be done to successfully close out the year, including deadlines met, reports filed, and budgets finalized. 

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New Guidance for Obligating Remaining ARPA Funds

April 29, 2024  by  Eric Lowell
Category:  Federal Funding

Cities, towns, and counties must obligate their State and Local Fiscal Recovery Funds (SLFRF) under the American Rescue Plan Act (ARPA) by the end of the year, with limited exceptions. But what does it mean to “obligate” these funds?

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Three people work on an architectural model of a small city

Financing Tools for Downtown Revitalization

December 20, 2023  by  Eric Lowell
Category:  Financing Economic Development ,  Sales and Use Taxes ,  Downtown Revitalization Series

Whether it's tax-increment financing, a sales tax credit, participation in the statewide Main Street Program, incentives like the multi-family tax exemption, or state-based grants, cities have several fiscal mechanisms for encouraging downtown development. 

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Close up of hand of one person giving money to another person

Handling Payroll Overpayments

September 27, 2023  by  Eric Lowell
Category:  Accounting

What happens when an employee is accidentally paid a higher salary for several months or even several years? It could raise concerns about gift of public funds. Local governments must be careful to follow the processes outlined in the statutes when handling payroll overpayments.

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Close up of a hand turning off a main water valve

New Bills Address Utility Connection Charges, Service Disconnection for Non-Payment

June 28, 2023  by  Eric Lowell
Category:  Utilities - Billing and Collection ,  New Legislation and Regulations

Recent legislation impacting utilities includes SHB 1326, allowing city and town utilities to waive connections fees for certain organizations, and ESHB 1329, prohibiting electric and/or water utilities from terminating service during periods of high heat. 

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A close up of a model of a building against scattered coins, keys, and a calculator, representing a landlord renting property

Should You Be Collecting Leasehold Excise Tax?

April 19, 2023  by  Eric Lowell
Category:  Property Taxes

Does your local government lease property to an individual, business, nonprofit, or another local or state government? If so, your agency should be collecting and reporting leasehold excise tax to the Washington Department of Revenue.

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A man is excited to have received a gift card

Safely Using Incentives in Public Engagement Activities

February 8, 2023  by  Eric Lowell
Category:  Gift of Public Funds ,  Inclusive Communities ,  Federal Funding

Can gift cards be given as an incentive for completing a local government survey? Can stipends be provided to volunteers participating in local government projects or advisory boards? With proper procedures in place, incentives can be a way to boost community participation.

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Funding for Broadband Expansion

December 21, 2022  by  Eric Lowell
Category:  Telecommunications ,  Federal Funding

Is your local government looking to expand broadband access to un- or underserved communities? Fortunately, there are existing state and federal grant programs to tap for help as well as exciting new federal funding opportunities.

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Using Levy Lid Lifts to Finance Public Salaries and Services

October 27, 2022  by  Eric Lowell
Category:  Property Taxes

Local governments looking to use levy lid lifts to help with increased costs should carefully consider several issues, such as type, duration, future fiscal need, capacity, and how to best frame the lid lift for a successful vote.

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Funding Local Affordable Housing Efforts

August 24, 2022  by  Eric Lowell
Category:  Housing ,  Revenues

It can be difficult for cities, towns, and counties to fund local affordable housing programs, but there are some options available, from taxing options to federal and state grant programs. 

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Donations and Local Governments: The Basics of Giving and Receiving

June 2, 2022  by  Eric Lowell
Category:  Financial Reporting ,  Gift of Public Funds

What is the process for local governments to receive donations? Can local governments make donations without violating the state's gift of public funds provisions?

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Can We Spend Lodging Tax Funds on That?

April 7, 2022  by  Eric Lowell
Category:  Lodging Tax (Hotel-Motel Tax)

MRSC frequently receives inquiries from local governments asking if a proposed use of lodging tax funds is allowable. Take our short quiz to test your knowledge!

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Historic Infrastructure Funding Opportunities Open to Local Governments

February 14, 2022  by  Eric Lowell
Category:  Public Works Finance ,  Federal Funding

Building a Better America invests $400 billion over five years to support major transportation and infrastructure projects nationwide. Local governments are eligible for funding, including for several competitive grant programs, and should begin the planning process now. 

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Treasury Releases Final Rule on American Rescue Plan Fiscal Recovery Funds

January 24, 2022  by  Eric Lowell
Category:  COVID-19 ,  Federal Funding

Local governments seeking guidance on how to use Coronavirus State and Local Fiscal Recovery Funds (SLFRF) now have an answer in the recently released Final Rule from the ​U.S. Department of Treasury.

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