Funding & Budget FAQs

  • General Questions

    In general, the source of public library funding is dependent on the type of library system. In Washington, single-county and intercounty regional libraries are special purpose taxing districts that derive their funding from local property taxes. Municipal (city) libraries may be single or multi-branch systems that operate as a city department and are funded through city government appropriations.

    Timberland Regional Library is an intercounty rural library district with many cities throughout the 5-county region annexed to the district for library service. Our funding is primarily derived from local property taxes with a small percentage of timber revenue. Timber revenue refers to timber excise taxes, Department of Natural Resources trusts, county and State Forest Board timber sales and other related sources. 

    The Municipal Research and Services Center (MRSC) provides a comprehensive list of library types throughout the state.

     

    Budgeting is a continuous process that is guided by the Library’s Strategic Direction and informed by our Mission, Vision and Values. Library staff work collaboratively with district leadership to plan future projects and identify needs and opportunities that have financial impacts.

    Every summer, information is collected and submitted to TRL’s Finance staff who review anticipated needs with Library Administration. Together, they prepare a budget estimate for the year ahead that is presented for approval to the Board of Trustees. This budget estimate combines the estimated total cost to run each individual branch and department.

    As required by law, the TRL Board of Trustees holds a budget hearing each November prior to the adoption of next year’s budget, typically in December.

    Funding sources vary between library districts, but federal and state funding for public libraries is generally limited. For example, in 2025 TRL's revenue was 93.5% property tax and 5.7% timber sale revenue.

    Though it has come under threat recently, state support, via the Washington State Library (WSL), and federal funding via the Institute of Museum & Library Services (IMLS) supports crucial programs for children and teens, job seekers and rural and tribal communities throughout the state.

    Additionally, TRL receives a substantial discount of 70% on internet costs through a federal program known as E-Rate, which is based on the free and reduced lunch levels (a key poverty indicator) of our five-county district.

    Yes. TRL is grateful for the donations we receive from community members. In some instances, donors request that their gifts be designated for use by a specific branch or for a special purpose. In others, donations are given to Timberland as a whole. Due to the fact that they are limited and non-recurring, gift funds are used for one-time expenditures. They can be used to supplement library services, programs and collections, or utilized to support building updates, renovations and remodels.

    To learn more about how you can donate to TRL visit: https://trl.org/donate/

    TRL also pursues grant funding opportunities where they align with the Library's goals and capabilities.

    Visit TRL.org/budget for a detailed look at our annual budget and a breakdown by expenditures.

    Each year, the State Auditor’s Office (SAO) performs a financial and accountability audit of TRL to review our financial practices. Reports may be viewed online via the SAO website (click here).

    Timberland Regional Library values responsible use of public resources and we are proud to have received clean financial audits for 5 years in a row.

    To maintain service levels and respond to factors like inflation and population growth, library district may occasionally ask voters to consider increasing the levy rate, known as a levy lid lift. State law usually limits property tax increases to 1% per year. A levy lid lift is a voter-approved exception to that rule.  Any proposed rate increase must receive majority approval from voters within the district to be enacted. If passed, the new rate is applied the following year. If not, the library continues operating under the current rate and adjusts services accordingly. 

    TRL last requested a levy lid lift during the February 2009 Special Election, proposing to restore the District’s regular property tax levy of $.50 per $1,000 assessed valuation. The measure was unsuccessful with 45.14% of voters voting to Approve and 54.86% voting to reject the proposed levy increase.

    Information about library elections in Washington is provided by the Washington State Library (click here for more information). 

    Visit TRL.org/budget to see the library's annual budgets.