About the Treasurer's Office

The County Treasurer plays a major role in local government by providing tax and revenue collection, banking services, cash and debt management, investment, financial reporting, and more.

An Elected Leader

Every county in Washington State has an elected Treasurer, except for King County whose Treasurer is an appointed position. The Washington State Constitution provides for a County Treasurer to be elected by the qualified voters of each county.  In Clark County an elected Treasurer serves a term of four years and any person who is a qualified voter in the county may serve as County Treasurer.

Collect Button
$979.5 million in
property related taxes 
Invest Button
a portfolio with a
book value of $1.1 billion
bank icon
and process nearly
$8.5 billion in transactions
Manage Debt Button
totaling $1.4 billion on behalf of districts

What We Do

Property Tax Collection

Property tax billing and collection is a function of the tax service division of the Treasurer's Office. Washington State law directs this work (RCW 84.56). In addition, we process and collect real estate excise tax (RCW 82.45 and 82.46), gambling tax, as well as additional assessments.

Investment Pool

The Clark County Investment Pool invests cash reserves for all county departments and approximately 40 public entities, such as school, fire, cemetery, water and sewer, and other special purpose districts. The pool’s primary investment objectives are safety, liquidity, and return. The pool is only allowed to invest in certain types of highly rated securities.

Cash Management

The Treasurer assures the safekeeping of public funds as required by law by selecting a primary depository bank, maintaining records of all the deposits and withdrawals, and reconciles all bank statements.

Debt Management

The Clark County Treasurer's Office finance team manages debt on behalf of the county and its junior taxing districts which include school, fire, and library districts, as well as other special purpose districts.  All debt is approved by the district’s governing board and/or by voter approval.

Treasurer's Office 2023-2027 Strategic Plan

Treasurer Topper and team are proud to share our strategic roadmap for the next five years.

As you read this plan, we hope you’ll see that the foundation of our work is cemented in our commitment to our values of continuous improvement; inclusion and teamwork; reliability, accuracy and accountability; and superior service. These values define what we stand for and guide our decisions and actions as public servants and treasury professionals.

Office Budget

The Treasurer’s Office team calculates the cost to provide services and submits that amount in a budget request to the Clark County Council annually. The Clark County Council is responsible for approving all budget appropriations for the county departments and elected offices. Although the council sets the budget amount for the Treasurer's Office, by law they cannot dictate how funds are spent, that is the responsibility of the elected Treasurer. 

Treasurer's Office 2021 vs. 2022 Budget to Actual
  Budget Actual


$3,339,859.00  $2,783,704.00



Totals are for General Fund & Treasurer's O&M Fund 


2022 Expenses by Type

2022 Expenses by Type

Staffing by Division





6.25 FTE 


Tax Services

15 FTE 

Tax Service


The administration division of the Treasurer's Office coordinates and manages treasury functions while acting in supporting roles such as governance, policy development, internal controls, and more.

Alishia Topper 3.29.23

Alishia Topper, County Treasurer

Ms. Topper was elected Clark County Treasurer in November 2018 and was re-elected to a second term in November 2022. She is committed to providing excellent treasury services, streamlining processes, increasing transparency and making it easy to pay your taxes. Before being elected Treasurer, Topper worked as the Tax Service Manager for the Clark County Treasurer’s Office and was responsible for the billing and collection of $792 million in taxes and assessments. In addition to her treasury work, Alishia was elected to two terms as a Vancouver City Councilmember and resigned her position to serve as Treasurer. Alishia was appointed by Governor Jay Inslee and now serves as a commissioner of the Washington State Housing Finance Commission. Alishia also served as Board Chair of Columbia Credit Union, governing over $1.4 billion in assets. Alishia is a Certified Public Funds Investment Manager, a Certified Government Finance Officer, holds a Master of Public Administration degree from Portland State University and two undergraduate degrees from Washington State University: Bachelor of Science in Psychology and Bachelor of Arts in Foreign Languages and Literatures..

Sara Lowe, Chief Deputy Treasurer

Ms. Lowe has been the Chief Deputy Treasurer for the Clark County Treasurer’s Office since December 2015. She earned a Bachelor of Arts degree in political science with a minor in sociology from Western Washington University. Before becoming the Chief Deputy Treasurer, Lowe was a senior budget policy analyst in the Clark County budget office. Previously, she was the principal financial analyst for the City of Portland’s central budget office. In that capacity she oversaw finances of multiple divisions with a combined annual budget of more than $450 million. Before working for the City of Portland, Lowe served as central budget office operations manager and Information Technology budget manager at the Washington State Employment Security Department. Lowe is also past vice president and president of the Southwest Washington chapter of the Washington Finance Officers Association, 2017-2019, and recently began serving on the Professional Sustainability Committee.

Sara Lowe Pic 2023
Shania Macfarlane

Shania Macfarlane, Program Assistant

Mrs. Macfarlane is a dedicated individual, bringing a wealth of expertise and experience to her role as Program Assistant at the Clark County Treasurer's Office. With a strong educational background and a proven track record in project management and business administration, Shania is poised to make significant contributions to the office's mission. She attended Eastern Washington University and has a Bachelor's degree in Business Management and a Masters in Marketing Analytics. These academic achievements not only showcase her commitment to learning but also reflect her analytical mindset and strategic thinking. Prior to joining the Clark County Treasurer's Office, Shania honed her skills as a Project Manager in the steel fabrication industry. Her time in this role allowed her to cultivate strong organizational skills, attention to detail, and the ability to manage complex projects with precision. As the new Program Assistant, Shania is dedicated to supporting the Treasurer's Office in its mission to efficiently manage county finances and provide essential services to the community.