HomeMy WebLinkAboutres2023-052Whatcom County COUNTY COURTHOUSE
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Agenda Bill Report
File Number: AB2023-834
File ID: AB2023-834 Version: 1 Status: Approved
File Created: 11/29/2023 Entered by: DBrown@co.whatcom.wa.us
Department: Council Office File Type: Resolution
Assigned to: Council Finance and Administrative Services Committee Final Action: 12/05/2023
Agenda Date: 12/05/2023 Enactment #: RES 2023-052
Related Files:
Primary Contact Email: BBennett@co.whatcom.wa..us
TITLE FOR AGENDA ITEM:
Resolution certifying Whatcom County's property tax levies for collection in 2024 to the County
Assessor
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE:
RCW 84.52.070
Certification of levies to assessor.
(1) It is the duty of the county legislative authority of each county, on or before the 15th day of
December in each year, to certify to the county assessor the amount of taxes levied upon the property
in the county for county purposes, and on or before the first Monday in December the respective
amounts of taxes levied by the board for each taxing district, within or coextensive with the county, for
district purposes.
(2) It is the duty of the council of each city having a population of three hundred thousand or more,
and of the council of each town, and of all officials or boards of taxing districts within or coextensive
with the county, authorized by law to levy taxes directly and not through the county legislative authority,
on or before the thirtieth day of November in each year, to certify to the county assessor the amount of
taxes levied upon the property within the city, town, or district for city, town, or district purposes.
(3) If a levy amount is certified to the county assessor after the applicable deadline in subsection (1)
or (2) of this section, the county assessor may use no more than the certified levy amount for the
previous year for the taxing district. This subsection (3) does not apply to state levies or when the
assessor has not certified assessed values as required by RCW 84.48.130 at least twelve working days
before November 30th.
Whatcom County Page 1 Printed on 121612023
Agenda Bill Report Continued (AB2023-834)
HISTORY OF LEGISLATIVE FILE
Date: Acting Body: Action: Sent To:
12/05/2023 Council Finance and Administrative RECOMMENDED FOR
Services Committee APPROVAL
Aye: 3 Donovan, Frazey, and Kershner
Nay: 0
12/05/2023 Council APPROVED
Aye: 7 Buchanan, Byrd, Donovan, Elenbaas, Frazey, Galloway, and Kershner
Nay: 0
Attachments: Resolution
Whatcom County Page 2 Printed on 121612023
PROPOSED BY: CLERK OF THE COUNCIL
INTRODUCED: DECEMBER S. 2023
RESOLUTION NO. 2023-052
CERTIFYING WHATCOM COUNTY'S PROPERTY TAX LEVIES FOR COLLECTION
IN 2024 TO THE COUNTY ASSESSOR
WHEREAS, pursuant to the provisions of RCW 84.52.070, it is the duty of the
Whatcom County Council to certify to the County Assessor the amount of taxes levied upon
the property in the County for County purposes and the respective amounts of taxes levied
by the board for each city, town and taxing district within or coextensive with Whatcom
County in 2024, for city, town, or district purposes.
NOW, THEREFORE, BE IT RESOLVED, the Whatcom County Council hereby
certifies to the Whatcom County Assessor the respective amounts of taxes levied by
Whatcom County as outlined in Exhibit A to this resolution.
BE IT FURTHER RESOLVED, in making such certification the Council is relying on
information provided by the Whatcom County Administrative Services Finance Division and
adopted by Council through various ordinances.
BE IT FINALLY RESOLVED, should the valuation change significantly, the County
Assessor, with permission of the taxing district, is hereby authorized to adjust the amount
of taxes levied, upon written notification to the Whatcom County Council.
APPR,QVj6Ethis ', th ;,day of December , 2023.
ATTEST°'`�` ` y
R f
r i v
Dana Brown -Davis; !4e<Kof the, Council
APPROVED AS�TO.FORW
/s/Karen Frakes approved via phone on 12/1/2023/MR
Civil Deputy Prosecutor
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
tBarry-hanan, Council Chair
_*111:113ti_1
Below please find the property tax levies to be certified. The ordinances and resolutions authorizing
the levying taxes are as noted below. All were adopted on November 21, 2023.
DISTRICT
REGULAR LEVY
REFUND AMT.
INCLUDED
Ord / Res#
General Fund
$44,252,790.76
$371,087.03
2023-067
Road Fund
$21,666,091.00
$299,125.25
2023-065
Countywide EMS Fund
$13,532,862.04
$ 99,792.08
2023-066
Flood Control District
$6,544,292.63
$54,275.40
2023-046
Conservation Futures Fund
$1,413,480.35
$12,534.44
2023-064