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Home My WebLink Aboutres2023-056File ID: AB2023-841 File Created: 12/07/2023 Department: Council Office Assigned to: Council (Special) Agenda Date: Related Files: Whatcom County Agenda Bill Report File Number: AB2023-841 Version: 2 Entered by: DBrown@co.whatcom.wa.us File Type: Resolution Primary Contact Email: DBrown@co.whatcom.wa.us TITLE FOR AGENDA ITEM: COUNTY COURTHOUSE 311 Grand Avenue, Ste #105 Bellingham, WA 98225-4038 (360) 778-5010 Status: Approved Final Action: 12/19/2023 Enactment #: RES 2023-056 Resolution amending Resolution 2023-050 to re -certify taxing district levies for collection in 2024 to the County Assessor SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: RCW 84.52.070 Certification of levies to the assessor. (1) It is the duty of the county legislative authority of each county, 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 in county for county purposes, and 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 our 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 thirtieth day of November, 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 Whatcom County Page 1 Printed on 1211912023 Agenda Bill Report Continued (AB2023-841) certified assessed values as required by RCW84.48.130 at least twelve working days before November 30th. HISTORY OF LEGISLATIVE FILE Date: Acting Body: Action: Sent To: 12/19/2023 Council (Special) APPROVED Aye: 6 Buchanan, Byrd, Donovan, Elenbaas, Galloway, and Kershner Nay: 0 Absent: 1 Frazey Attachments: Proposed Resolution, Department of Revenue Property Tax Advisory, EXHIBIT A (updated)- Special District Levy Certification Whatcom County Page 2 Printed on 12/19/2023 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 PROPOSED BY: CLERK OF THE COUNCIL INTRODUCED: RESOLUTION NO. 2023 - 056 RESOLUTION AMENDING RESOLUTION 2023-050 TO RE -CERTIFY 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 2023, for city, town, or district purposes. WHEREAS, some district levies had not been received by the Whatcom County Council by the November 30 deadline; and WHEREAS, districts that have since provided information have been added to Exhibit A and are ready for certification by the Whatcom County Council. NOW, THEREFORE, BE IT RESOLVED, that the Whatcom County Council hereby certifies to the Whatcom County Assessor the respective amounts of taxes levied by the board for each taxing district 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 taxing districts. BE IT FINALLY RESOLVED, should the valuation of one or more districts 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. APPROVED this 19th day of December , 2023. 5 • ° ° ° ° o ATTEST:\1H S b�j••. .Qy � Ls cc) Dana Brown -Dave;`. Cler,.k o ° unciI APPROVED AS TO FORM: Approved by Karen Frakes via email 12/14/2023 / LB Civil Deputy Prosecutor WHATCOM COUNTY COUNCIL WHATCOM COUNTY, WASHINGTON an, Council Chair EXHIBIT A CERTIFICATION OF PROPERTY TAX LEVIES FOR TAXING DISTRICTS In accordance with RCW 84.52.070, the Whatcom County Council hereby certifies to the Whatcom County Assessor the amounts to be levied by each of the following taxing districts for collection in 2024. **Amounts in = indicate late levy information received, or information added ** Levy information not received, levy amounts are from previous year DISTRICT REGULAR LEVY EXCESS LEVY REFUND LEVY CERTIFIED AMOUNT OTHER City of Bellingham 21,800,903.88 158,572.78 City of Blaine 1,456,753.02 7,647.09 City of Everson 370,103.56 6,877.88 City of Ferndale 2,068,800.19 8,664.05 City of Lynden 3,925,067.75 14,826.28 540,750. Non - voted bond debt City of Nooksack 176,208.28 1,239.52 City of Sumas 768,670.34 45,618.22 Cemetery Dist #1 2,300. 15.45 Cemetery Dist #2 6,854.87 Cemetery Dist #3 7,550.24 62.13 Cemetery Dist #4 Cemetery Dist #5 5,440.33 Cemetery Dist #6 141,040.06 439.25 Cemetery Dist #7 258,395.88 18,527.59 Cemetery Dist #8 6,993.59 17.30 Cemetery Dist #9 51,290.67 322.40 Cemetery Dist #10 194,657.98 Cemetery Dist #11 7,338.20 Fire Dist #1 2,545,210.55 Fire Dist #4 3,329,639.24 7,146.08 Fire Dist #5 1,233,422.97 Fire Dist #7 6,500,000. 270,000. Excess Levy Bond 275,361.33 Fire Dist #8 1,164,000. 27,266.40 825,000. (M&O) Fire Dist #11 584,160.69 6,175.81 Fire Dist #14 2,000,000. 2,811.93 Fire Dist #16 271,719.18 1,971.87 Fire Dist #17 438,160.65 597.05 Fire Dist #18 391,690.41 2,760.62 DISTRICT REGULAR EXCESS LEVY REFUND CERTIFIED OTHER LEVY LEVY AMOUNT Fire Dist #19 354,971.37 159.66 Fire Dist #21 6,969,121.85 53,720.53 Fire Dist #11 EMS 110,548.04 EMS Levy Fire Dist #16 EMS 75,855.74 EMS Levy Fire Dist #4 EMS 418,532.37 EMS Levy Fire SWFA 4,565,890.39 19,688.56 235,250. G.O. Bond Levy Point Roberts 291,723. 721.70 Hospital Point Roberts Park & Rec #1 Blaine -Birch Bay Not levying Parks & Rec this year Lynden Parks & Rec Port of Bellingham 8,034,087.27 76,139.49 843,800. Non - voted Bond Debt WC Rural Library 10,067,696.97 115,428.85 Affordable Housing 2,683,351.98 16,351.98 Bellingham DISTRICT GENERAL FUND / DEBT SERVICE FUND / BOND CAPITAL PROJECTS ENRICHMENT FUND Bellingham School Dist #501 35,000,000. 35,723,031.10 16,233,908.39 Refund 806,031.10 Refund 223,908.39 Ferndale School Dist #502 12,000,000. 8,296,388. Refund 417,012. Refund 347,376. Blaine School Dist #503 6,462,432.02 3,738,354.78 2,021,324.84 Refund 64,214.75 Refund 38,354,78 Refund 21,324.84 Lynden School Dist #504 8,080,329.80 3,168,876.92 809,523.95 Refund 80,329.80 Refund 33,876.92 Refund 9,523.95 Meridian School Dist #505 4,823,486.22 1,283,085.66 771,825.66 Refund 26,650.22 Refund 8,085.66 Refund 4,331.66 Nooksack School Dist #506 3,137,837.11 3,666,963.99 Refund 37,837.11 Refund 66,963.99 Mt Baker School Dist #507 5,411,829.65 1,671,328.02 Refund 61,829.65 Refund 21,328.02 Concrete School Dist #11 Joint district with Levy amount comes from Skagit Co. Skagit Co.