Loading...
HomeMy WebLinkAboutres2024-054cr CO File ID: AB2024-763 File Created: 10/31/2024 Department: Council Office Assigned to: Council (Special) Agenda Date: 12/02/2024 Related Files: Whatcom County Agenda Bill Master Report File Number: AB2024-763 Version: 1 Entered by: LBruner@co.whatcom.wa us File Type: Resolution Primary Contact Email: chalkaoco.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: 12/02/2024 Enactment #: RES 2024-054 Resolution certifying amounts to be levied by Whatcom County taxing districts to the County Assessor SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: RCW84.52.070 Certification of levies to assessor. (1) It is the duty of the county legislative authority of each county, on or before the thirtieth day of Decemer in each year, to certifry 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 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 Whatcom County Page 1 Printed on 121312024 Agenda Bill Master Report Continued AB2024-763 RCW84.48.130 at least twelve working days before November 30th. HISTORY OF LEGISLATIVE FILE Date: Acting Body: Action: Sent To: 12/02/2024 Council (Special) APPROVED Aye: 5 Byrd, Donovan, Galloway, Scanlon, and Stremler Nay: 0 Absent: 2 Buchanan, and Elenbaas Attachments: Proposed Resolution, EXHIBIT Whatcom County Page 2 Printed on 121312024 1 PROPOSED BY: CLERK OF THE COUNCIL 2 INTRODUCED: 3 4 5 6 RESOLUTION NO. 2024-054 7 8 CERTIFYING AMOUNTS TO BE LEVIED BY WHATCOM COUNTY TAXING 9 DISTRICTS FOR COLLECTION IN 2025 TO THE COUNTY ASSESSOR 10 11 WHEREAS, pursuant to the provisions of RCW 84.52.070, it is the duty of the 12 Whatcom County Council to certify to the County Assessor the amount of taxes levied upon 13 the property in the County for County purposes and the respective amounts of taxes levied 14 by the board for each city, town and taxing district within or coextensive with Whatcom County 15 in 2024, for city, town, or district purposes. 16 17 NOW, THEREFORE, BE IT RESOLVED, the Whatcom County Council hereby certifies 18 to the Whatcom County Assessor the respective amounts of taxes levied by the board for 19 each taxing district as outlined in Exhibit A to this resolution; and 20 21 BE IT FURTHER RESOLVED, in making such certification the Council is relying on 22 information provided by the taxing districts; and 23 24 BE IT FINALLY RESOLVED, should the valuation of one or more districts change 25 significantly, the County Assessor, with permission of the taxing district, is hereby authorized 26 to adjust the amount of taxes levied, upon written notification to the Whatcom County Council. 27 28 29 APPROVED thiS 2nd day of December 2024. 30 ti`���� l,: 4 31 �'. WHATCOM COUNTY COUNCIL 32 ATTEST: `�'.�.� �� ",• WHATCOM COUNTY, WASHINGTON 33 34 • 35 36 37 Cathy Halka;°C#etlf�ta council Barry *,anan,until Chair 38 �,>�o.+ .. 39 40 APPROVED A�•TO ,FORM: 41 42 43 IsJ approved by George Roche / LB 44 Civil Deputy Prosecutor 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 2025. DISTRICT REGULAR LEVY EXCESS LEVY City of Levy Request Amount: $31,840,604. Levy Request Amount: Bellingham Refund: $161,779.37 Refund: Other. Other: City of Blaine Levy Request Amount: $1,520,229. Levy Request Amount: Refund: $6,560.37 Refund: Other: Other: City of Everson Levy Request Amount: $370,103.56 Levy Request Amount: Refund: $2,084.35 Refund: Other: Other: City of Ferndale Levy Request Amount: $2,118,087.85 Levy Request Amount: Refund: $6,631.21 Refund: Other: Other: City of Lynden Levy Request Amount: $4,058,568.86 Levy Request Amount: Refund: $14,887.95 Refund: Other: Other: $823,117. BOND City of Nooksack Levy Request Amount: $197,664.84 Levy Request Amount: Refund: $1,560.11 Refund: Other: Other: City of Sumas Levy Request Amount: $776,357.04 Levy Request Amount: Refund: $3,289.57 Refund: Other: Other: Cemetery Dist #1 Levy Request Amount: $2,300. Levy Request Amount: Refund: $10.21 Refund: Other: Other: Cemetery Dist #2 Levy Request Amount: $6,871.51 Levy Request Amount: Refund: $16.64 Refund: Other: Other: Cemetery Dist #3 Levy Request Amount: $7,766.97 Levy Request Amount: Refund: $22.69 Refund: Other: Other: Cemetery Dist #4 Levy Request Amount: $43,387.55 Levy Request Amount: Refund: $337.74 Refund: Other: Other: Cemetery Dist#5 Levy Request Amount: Levy Request Amount: Refund: Refund: Other: Other: Cemetery Dist #6 Levy Request Amount: $145,000. Levy Request Amount: Refund: $667.66 Refund: Other: Other: DISTRICT REGULAR LEVY EXCESS LEVY Cemetery Dist #7 Levy Request Amount: $212,550.74 Levy Request Amount: Refund: $419.16 Refund: Other: Other: Cemetery Dist #8 Levy Request Amount: $7,102.65 Levy Request Amount: Refund: $38.71 Refund: Other: Other: Cemetery Dist #9 Levy Request Amount: $51,803.58 Levy Request Amount: Refund: $292.64 Refund: Other: Other: Cemetery Dist Levy Request Amount: $190,088.46 Levy Request Amount: #10 Refund: $297.24 Refund: Other: Other: Cemetery Dist Levy Request Amount: Levy Request Amount: #11 Refund: Refund: Other: Other: Fire Dist#1 Levy Request Amount: $2,657,941.08 Levy Request Amount: Refund: $10,373.82 Refund: Other: Other: Fire Dist#4 Levy Request Amount: $3,429,529. Levy Request Amount: Refund: $8,461.24 Refund: Other: Other: Fire Dist#5 Levy Request Amount: $1,220,000. Levy Request Amount: Refund: $4,485.63 Refund: Other: Other: Fire Dist#7 Levy Request Amount: $7,265,325. Levy Request Amount: $276,500. BOND Refund: $24,225.37 Refund: Other: Other: Fire Dist#8 Levy Request Amount: $1,225,000. Levy Request Amount: Refund: $31,224.65 $1,450,000. M&O Levy Other: Refund: Other: Fire Dist#11 Levy Request Amount: $590,002.30 Levy Request Amount: Refund: $1,375.84 Refund: Other: Other: Fire Dist#14 Levy Request Amount: $2,000,000. Levy Request Amount: Refund: $15,376.23 Refund: Other: Other: Fire Dist#16 Levy Request Amount: $288,481.12 Levy Request Amount: Refund: $1,336.70 Refund: Other: Other: Fire Dist#17 Levy Request Amount: $780,447. Levy Request Amount: Refund: $927.63 Refund: Other: Other: Fire Dist#18 Levy Request Amount: $405,000. Levy Request Amount: Refund: $3,644.13 Refund: Other: Other: DISTRICT REGULAR LEVY EXCESS LEVY Fire Dist#19 Levy Request Amount: $375,242.46 Levy Request Amount: Refund: Refund: Other: $1,400.37 Other: Fire Dist#21 Levy Request Amount: $7,190,861.52 Levy Request Amount: Refund: $44,508.07 Refund: Other: Other: Fire Dist #11 Levy Request Amount: $111,653.52 Levy Request Amount: EMS Refund: $260.46 Refund: Other: Other: Fire Dist #16 Levy Request Amount: $72,267.99 Levy Request Amount: EMS Refund: $333.33 Refund: Other: Other: Fire Dist#4 EMS Levy Request Amount: $418,532.37 Levy Request Amount: Refund: $1,590.22 Refund: Other: Other: Fire SWFA Levy Request Amount: $5,459,544.82 Levy Request Amount: Refund: $30,572.06 Refund: Other: BOND: $238,800. GO BOND Point Roberts Levy Request Amount: $294,640.23 Levy Request Amount: Hospital Refund: $1,620.58 Refund: Other: Other: Point Roberts Levy Request Amount: $226,104.74 Levy Request Amount: Park & Rec #1 Refund: $977.27 Refund: Other: Other: Blaine -Birch Bay Levy Request Amount: $690,000. Levy Request Amount: Parks & Rec Refund: $1,556.94 Refund: Other: Other: Lynden Parks & Levy Request Amount: Levy Request Amount: $216,860. BOND Rec Refund: Refund: Other: Other: Port of Levy Request Amount: $7,953,675.28 Levy Request Amount: Bellingham Refund: $41,503.28 Refund: Non -voted bond debt amount: $847,600. Other: Other: WC Rural Library Levy Request Amount: $10,206,689.09 Levy Request Amount: Refund: $45,761.17 Refund: Other: Other: Affordable Levy Request Amount: $2,683,499. Levy Request Amount: Housing Refund: $16,499. Refund: Bellingham Other: Other: DISTRICT ENRICHMENT CAPITAL PROJECTS BOND Bellingham Certified Levy Request: Certified Levy Request: Certified Levy Request: School Dist #501 $36,725,137.24 $19,266,483.69 $34,724,258.65 Refund: $548,712.24 Refund: $266,483.69 Refund: $514,258.65 Other: Other: Other: Ferndale School Certified Levy Request: Certified Levy Request: Certified Levy Request: Dist #502 $14,146,307.65 Refund: $7,796,487.72 Refund: $146,307.65 Other: Refund: $112,487.72 Other: Other: Blaine School Certified LevyRequest: Certified Levy Request: Certified Levy Request: Dist #503 $6,702,964.93 Refund: $3,756,219.82 Refund: $127,445.93 Other: Refund: $56,219.82 Other: Other: Lynden School Certified Levy Request: Certified Levy Request: Certified Levy Request: Dist #504 $10,264,853.43 Refund: $3,299,263.70 Refund: $103,265.33 Other: Refund: $40,263.70 Other: $11,588.10 Other: Cap ref to EPO Meridian School Certified Levy Request: Certified Levy Request: Certified Levy Request: Dist #505 $6,105,801.29 $1,087,516.26 $1,420,981.77 Refund: $105,801.29 Refund: $17,516.26 Refund: $29,981.77 Other: Other: Other: Nooksack School Certified Levy Request: Certified Levy Request: Certified Levy Request: Dist #506 $3,535,916.77 Refund: $3,732,184.68 Refund: $35,916.77 Other: Refund: $45,184.68 Other: Other: Mt Baker School Certified Levy Request: Certified Levy Request: Certified Levy Request: Dist #507 $5,147,649.53 $2,024,651.11 Refund: Refund: $74,378.53 Refund: $24,651.11 Other: Other: Other: Concrete School Certified Levy Request: Certified Levy Request: Certified Levy Request: Dist #11 $1,742,742.07 $2,000,000. Refund: Refund: $17,988.07 Refund: Other: Other: Other: Department of levy Certification Revenue C Submit this document, or something similar, to the county legislative Washington State authority on or before November 30 of the year preceding the year in which Form 64 0100 the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I ndrew Asbjornsen (Name), Finance Director (Title), for khe City of Bellingham (District name), do hereby certify to the hatcom (Name of county) County legislative authority that the Council (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/18/2024 (Date of public hearing). Regular levies Levy General levy • Uffordable Housing Total certified levy request 31,840,604.00 2,683,499.00 amount, which includes the amounts below. Administrative refund amount 161,779.37 16,499.00 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description whe. t u 'ng the,/other" options. Signature: Ib Date: ((Z7 To request this c e t in a ate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705- 5. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of rMorl Revenue'V Washington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I lenniferSpidle, CPA I (Name), Finance Director 777 (Title), for City of Blaine I (District name), do hereby certify to the (Name of county) County legislative authority that the Council (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/12/2024 (Date of public hearing). Regular levies Levy General levy * Other, levyTotal certified levy request / *0 1 11 includesamount, which . . below. w� Administrative refund amount Non -voted bo7iTil debt ul""T unt 1 11 1 11 Excess levies Examples of other amounts � ay include levy error correction or adjudicated refund amount. Please include a description h n using "othgr"options. Signature: ' Date: V i � % L To req e this d u ment inan alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 60-705- 705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of AQ Revenue %7 Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCw M.52.070. In accordance with RCw 84.52.020, IMandy Hadeen (Name), Finance Director/City Clerk (Title), for JCItY of Everson I (District name), do hereby certify to the Whatcom (Name of county) County legislative authority that the Council (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/26/2024 (Date of public hearing). ar levies Total certified levy request 370,103.56 amount, which includes the amounts below. Administrative refund amount 2,084.35 Non -voted bond debt amount Other* Excess levies Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description w/h,�Jn using the,,,"other/"�gption Signature: (il ��1 f�'�. te: /I —�)— % To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Ordinance No. 856-24 L._RECEIVED AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF EVERSON, WASHINGTON, SETTING THE REAL PROPERTY TAX LEVY FOR 2025. WHEREAS, the City Council of the City of Everson gave notice of a public hearing held November 12, 2024, and has met and considered its budget for the calendar year 2025, pursuant to RCW 84.55.120; and WHEREAS, the City Council, after hearing and duly considering all relevant evidence and testimony presented, determined that the City of Everson requires an increase in propertytax revenue from the previous year, in addition to that resultingfrom the addition of new construction, improvements to property, any increase in the value of state assessed property, and any annexations that have occurred and refunds made, in order to discharge the expected expenses and obligations of the City; NOW THEREFORE, be it resolved, by the City Council of the City of Everson that: SECTION 1: An increase in the regular property tax levy is hereby authorized for the levy to be collected in the 2025 tax year. The dollar amount of the increase over the actual levy amount from the previous year shall be $3,701.04 which is a percentage increase of 1%from the previous year. This increase is exclusive of additional revenue resulting from new construction, improvements to property, any increase in the value of state assessed property, any annexations that have occurred, and refunds made. SECTION 2: Repealer All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 3: Severability If any section, subsection, sentences, clause or phrase of this Ordinance is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this Ordinance, and each section, subsection, sentence, clause or phrase thereof, separately and independently and, in the event that any one or more sections, subsections, sentences, clauses or phrases may later be declared invalid or unconstitutional, then any ordinance or ordinances, or parts thereof, amended or repealed by such portion of this Ordinance shall remain in full force and effect. SECTION 4: Effective Date This Ordinance shall take effect and be in force from after Ordinance No. 856-24 its passage by the City Council and approval by the Mayor, if approved, otherwise, as provided by law and five days after the date of publication. PASSED by the City Council of the City of Everson, Washington, on the 12th day of November 2024, and approved by its Mayor on the same date. Attested/Authenticated: ALI Mandy Hadeen, Finance Director/City Clerk Ordinance No. 856-24 CITY OF EVERSON, WASHINGTON JOT Jo ei y, Mayor Approved as to Form: �A/4:�) fe+�-Sik+n; City Attorney Pettie RAffjY V Department of Revenue Washington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Danielle Ingham (Name), Finance Director (Title), for City of Ferndale (District name), do hereby certify to the 1whatcom (Name of county) County legislative authority that the iCouncil l (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/18/2024 (Date of public hearing). Reeular levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount 2,118,087.85 6,631.21 Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of ther amounts may include levy error correction or adjudicated refund amount. Please include a descripti hen using the " ther" options. r Signature: Date: 0[ �2 N To request this document in an alternate format, please complete the form dor_wa_gov/AccessibilitvRequest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 ORDINANCE # 2254 AN ORDINANCE OF THE COUNCIL OF THE CITY OF FERNDALE, WASHINGTON, FIXING THE AMOUNT OF REVENUE TO BE RAISED BY PROPERTY TAXATION FOR THE YEAR 2025 WHEREAS, the Ferndale City Council did properly give notice of the public hearing on revenue sources held on November 18, 2024; and WHEREAS, the Ferndale City Council, after hearing, and after duly considering all relevant evidence and testimony presented, has determined that the City of Ferndale requires an increase in property tax revenue from the previous year, in addition to the increase resulting from the addition of new construction and improvements to property, annexations, and any increase in the value of state -assessed property, in order to discharge the expected expenses and obligations of the City of Ferndale and in its best interest; NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF FERNDALE DO ORDAIN AS FOLLOWS: Section 1. That there be levied no increase (Zero % and Zero $) in the regular property tax levy over the amount levied for collection in 2024 (which amount was $-2,068,800.19), except for the refund amount of $6,631.21, increases resulting from the addition of new construction and improvements to property under the provision of RCW 84.55.010 and the maximum amount allowed to be derived from state -assessed property and new annexations. APPROVED AND ADOPTED by the City Council of the City of Ferndale in regular session tn8th day of November, 2024. ATTEST: i ', G ' g Han,s6n, MAYPR i �p.proved as to foam: Fannon Trailer; CITY ATTO�`R1NEY ( 61b'r n usan Dubcan, MMC, CITY CLERK Department of Revenue (�- Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.0201 I IlLaura Scholl Finance Director I (Title), for ICity of Lynden (Name ), (D Whatcoistrict name), do hereby certify to the m County (Name of county) County legislative authority that the Council (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on November 18 (Date of public hearing), ular levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies 4,058,568.86 14,887.95 *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description whe -using the "other" options. Signature: Date: � To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 ORDINANCE NO. ORD-24-1694 AN ORDINANCE FOR THE CITY OF LYNDEN, WASHINGTON LEVYING TAXES AND ESTABLISHING THE AMOUNT TO BE RAISED IN 2025 ON THE ASSESSED VALUATION OF THE PROPERTY WITHIN THE CITY WHEREAS, pursuant to State Statute (RCW 84.52.020), the City is required to submit to the County an ordinance setting the annual property tax levy on or before November 30th of each year; and WHEREAS, a public hearing was held on November 18, 2024 to discuss the annual 2025 property tax levy and revenue estimates; and WHEREAS, the Whatcom County Assessor has submitted a preliminary assessed valuation for the City of Lynden of $4,191,502,559; and WHEREAS, the Lynden City Council desires to levy a regular property tax levy for 2024 that will include a 1 % increase from the previous year, plus collect the value of new construction and improvements, the value of annexations, and changes in the state assessed utility valuations, and the Lynden City Council does not wish to "bank" any additional capacity; and WHEREAS, the City of Lynden's previous year's actual regular property tax levy was $3,920,783.25; and WHEREAS, the 1 % limit on increases to property tax is calculated on the actual levy less the refund amount, known as the previous year's levy, and equates to $39,207.83; and WHEREAS, this ordinance must request the 1 % limit as a dollar amount increase over the actual levy amount, not the previous year's levy upon which the 1 % is calculated, leading to an actual percent increase less than 1 %, and NOW, THEREFORE, THE CITY OF LYNDEN DOES ORDAIN: Section A. The Ad Valorem excise taxes for the City of Lynden for the 2025 budget are subject to the following levies: A. An increase in the regular property tax levy is hereby authorized for the levy to be collected in the 2025 tax year. The dollar amount of the increase over the actual levy amount from the previous year shall be $39,207.83, which is a percentage increase of 1 % from the previous year. This increase is exclusive of additional revenue resulting from new construction, improvements to property, newly constructed wind turbines, any increase in the value of state assessed property, any annexations that have occurred and refunds made. B. An excess levy for voted bond payments in the amount $823,117. Section B. Upon issuance of the final assessed valuation figures from the Whatcom County Assessor, the estimated computations will be corrected administratively to reflect the legislative direction provided and attached hereto as "Exhibit A" - incorporated by reference herein. O R D-24-1694 Page 1 of 3 Section C. Any ordinance or parts of ordinances in conflict herewith are hereby amended. Section D. This ordinance shall take effect and be in force from and after its passage by the City Council and after its approval by the Mayor, if approved, otherwise, as provided by law and five (5) days after the date of its publication. 2 PASSED BY THE CITY COUNCIL BY AN AFFIRMATIVE VOTE, 7 IN FAVOR, AGAINST AND SIGNED BY THE MAYOR THIS 18T" DAY OF NOVEMBER 2024. ATTEST: &-y L L�^nn pQ, J• rJ 1 Pam Brown, City Clerk . APPROVED AS TO FORM: Bob Carmichael, City Attorney ORD-24-1694 Page 2 of 3 I (�j L—A-1 Cott Korthuis, Mayor EXHIBIT A I, Laura Scholl, Finance Director for the City of Lynden, do hereby certify that the following is the City of Lynden's 2025 tax levy request by the Lynden City Council, on record in the Office of the Finance Director. REGULAR LEVY REQUEST 2024 Actual Regular Levy (Mil rate of $1.0567069144) 3,920,783.25 Increase in Ordinance 39,207.83 New Construction 81,949.28 Annexation 1,740.55 Administrative Refund 14,887.95 2025 Total Regular Levy Request 4,058,568.86 Current Expense Fund 4,058,568.86 Mil Rate of $1.058353421261 EXCESS LEVY REQUEST 2024 Actual Excess Levy 540,750 2025 Total Excess Levy Request 823,117 Excess Levy Correction Year 1 (542,467) 2007 UTGO Bond Fund 280,650 Dated this the day of November, 2024. Laura Scholl, Finance Director City of Lynden, Washington Copy: Mayor Scott Korthuis Lynden City Council ORD-24-1694 Page 3 of 3 Departmento( Revenue V- Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070, In accordance with RCW 84.52.020, 1 (Name), Clerk Treasurer (Title), for C ty of Nooksack I (District name), do hereby certify to the Whatcom I (Name of county) County legislative authority that the Nooksack City Council (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/4/24 (Date of public hearing). lar levies Total certified levy request 197,664.84 amount, which includes the amounts below. Administrative refund amount 1,560.11 Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description whenusingthe " tther options. Signature: �A_( ye uq�J Date: II II�1-2 To request this document in an alternate format, please complete the form dor.wa.gov/Accessibilityquest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of ra Revenue (%; Washington State Farm 64,1 DIM Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 849520020J I IMollie Bost Finance Director I(Title), for City of Sumas (Name ), (District name), do hereby certify to the LWhatcom (Name of county) County legislative authority that the ouncil (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/12/2024 7 (Date of public hearing). Reeular levies Total certified levy request 776,357.04 amount, which includes the amounts below. Administrative refund amount 3,289.57 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include I " .� � � Date:t of '2 To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilitvReauest a description whin ��ing the "otherptions. Signature: or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 ORDINANCE NO. 1819 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SUMAS, WASHINGTON, SETTING THE REAL PROPERTY TAX LEVY FOR 2025. WHEREAS, the City Council of the City of Sumas, after hearing and after duly considering all relevant evidence and testimony presented, determined that the City of Sumas requires an increase in property tax revenue from the previous year, in addition to that resulting from the addition of new construction and improvements to property and any increase in the value of state -assessed property, in order to discharge the expected expenses and obligations of the City of Sumas and in its best interest; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SUMAS, WASHINGTON, DO ORDAIN AS FOLLOWS: SECTION 1. An increase in the regular property tax levy, in addition to the increase resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, is hereby authorized for the 2025 levy in the amount of $7,686.70 which is a percentage increase of 1% from the previous year. SECTION 2. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance is declared unconstitutional or invalid for any reason, such decision shall not affect the validity of the remaining parts of this ordinance. SECTION 3. Effective Date. This ordinance shall take effect five days after its passage, approval, and publication. Passed by the City Council of the City of Sumas, Washingto 12th day of November 2024. / Attest: a regular meefiing thereof this ayor Approved as to form: Michelle Quinn, City Clerk Jim Wright, City Ordinance 1819 —2025 Property Tax Levy rney Department of Revenue C Washington State For Levy Certification Submit this document, or something simila authority on or before November 30 of the the levy amounts are to be collected. Courtesy copy may be provided to the cou to the county legislative year preceding the year in which assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 Phirley Pettigrew I I (Name), Sexton/Secretary (Title), for hatcom County Cemetery District #1 1(District name), do hereby certify to the hatcom (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2024 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on ill414"14 1 (Date of public hearing). Regular levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount L, Other* Excess levies General Enrichment Otherlevy* schoolLevy (n/a for project districts) districts only) Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: T,`� i, ' t r Date:�DM To request this documen' in an alternate format, please complete the form d_or.wa. jov!AccessiUi i e nest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 WHATCOM COUNTY CEMETERY DIS P.O. BOX 57 ACME, WASHINGTON 98220 RESOLUTION 01-24 'WWRtAS, the board of Commissioners of Whatcom County Taxing District, after hearing and after duly considering all relevant e) presented, determined that Whatcom County Cemetery District #1 Ta: increase in property tax revenue from the previous year, in addition to addition of new construction and improvements to the property and ar state -assessed property, in order to discharge the expected expenses at and in its best interest; now therefore, be it: ReSO.fft/7, by the Board of Commissioners of Whatcom Cour Taxing District that an increase in the regular tax levy, in addition to the the addition of new construction and improvements to the property and of state assessed property, is hereby authorized for the Regular levy in t $ ,I I which is percentage increase of 1% (one) perce AVOPT,ffl, by the Board of Commissioners of the Whatcom Taxing District, Whatcom County, Washington, at a regular public me day of November, 2024. The following Commissioners being present Resolution 01-24. LaMonte, Wade A. Pett' 'ep�0610MMISSIONER ATTEST: a Vickie Rainey, COMMlSSIONl;RK-- ---\ Shirley CT #1 District #1 .ence the testimony ig District requires an [at resulting from the increase in the value of obligations of the district y Cemetery District #1 increase resulting from Lny increase in the value �e amount of it from the previous year. y Cemetery District # 1 thereof held this 11 th voting in favor of said CERTIFICATION I, Shirley Pettigrew, Sexton/Secretary of the Board of Comic County Cemetery District #1 Taxing District, Whatcom County, Wa that the foregoing document constitutes a true and correct copy of R Board of Commissioners, duly adopted at a regular meeting thereof November, 2024. Shirley PettigrH, Whatcom County ners of the Whatcom ;ton, do hereby certify Aion 01-24 of said on the I Ith day of District #1 WHATCOM COUNTY CEMETERY D BUDGET 2025 Lot Sales, Donations and Interest (2024) Regular Levy (2024) Estimated Revenue (2025) Estimated Regular Levy (2025) (Pending Final Calculations for County Assessor) Estimated Refunds Total Estimated Revenue 2025 Gross Wages Employment Taxes Property Taxes Fuel Mower Tune-up kits/parts Water Insurance Wash. St. Auditor Small item supplies Refunds for lots sold back to Cemetery Acme Store (misc. Supplies) Whatcom Co. Finance Fee (payroll) Baker Septic/SSC potty & dumpster fees New Riding Mower USPS - PO Box Fee To \al estimated expenditures 2025 hnF. LaMonte, COMMISSI NER Shirley Pettigre , ,v ,7, de A. Pett` °w, COMMISSIONER Vickie Raibey, #1 W $7,568.74 $2,171.22 $3,500.00 $2,192.93 $ 10.21 $5,703.14 $8,000.00 $1,000.00 $35.00 $400.00 $200.00 $250.00 $1,119.00 $354.30 $50.00 $1,000.00 $100.00 $200.00 $150.00 $5,000.00 $82.00 $17,940.30 Department of Q Revenue (V- Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Sao n i ,e �oie►y)04l (Name), 00t-r- m r SS! I C�o e (Title), for Come-f-e (District name), do hereby certify to the ' 01 rr� (Name of county) County legislative authority that the �:] (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in aoS (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on I J/ I Z2-,Z:2-:` (Date of public hearing). Reeular levies Levy General levy Otherlevy* Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a descriptio when using th "other" options. Signature: Date: To reques thi document in an alternate format, please complete the form dorwa gov/AccessibilityRequest or call 360 5 -6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) PaEe 1 of 1 Whatcom County Cemetery District #2 Lummi Island Cemetery P. O. Box 183 Lummi Island, WA 98262 November 22, 2024 Whereas, the Board of Commissioners of the Whatcom County Cemetery District #2 Taxing District, after hearing and duly considering all relevant evidence and testimony presented, determined that Whatcom County Cemetery District #2 Taxing District requires an increase in property tax revenue from the previous year, in addition to that resulting from the addition of new construction and improvements to property and any increase in the value of state-as d property, in order to discharge the expected expenses and obligations of the district and its -interest; now therefore, be it Resolved, by the Board of Commissioners of Whatcom County Cemetery District #2 Taxing District that an increase in the regular property tax levy, in addition to the increase resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, is hereby authorized for the property tax levy in the amount of $68.55 which is a percentage increase of 1% from the previous year. Adopted this 2r day of November, 2024 NO Offi.0.0 000"I"N"I & Commissioner —�Czu k- Commissioner J ✓d i �rh -f �l— -Td, -n Department of Revenue & Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 lRebecca Boonstra I (Name), operations Manager i (Title), for Whatcom County Cemetery District 3 (District name), do hereby certify to the Whatcom County Council I (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/22/2024 (Date of public hearing). Regular levies Levy 621"Wo General levy Otherlevy* Total certified levy request 7,766.97 amount, which includes the amounts below. Administrative refund amount 22.69 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may ' clude levy error correction or adjudicated refund amount. Please include a description when usin the Signature: Date:lip To request this docum6t in an alternate format, please complete the form dor.wa.c;ov/AccessibilityReauest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenudo Washington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 (Name), Commissioner (Title), for Cemetery District #4 1 (District name), do hereby certify to the Whatcom (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11I /19/2024 (Date of public hearing). lar levies Total certified levy request 43,387.55 amount, which includes the amounts below. Administrative refund amount 337.74 Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "ether" options. z Signature: a L / Date: i To request this documeni in an alternate format, please complete the form Wa.gov/Accessibilitp keciuest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 TEN MILE CEMETERY WHATCOM COUNTY CEMETERY DISTRICT NO. 4 RESOLUTION NUMBED 156 The Commissioners of Whatcom County Cemetery District 44 adopted the attached budget at their meeting on November 19, 2024. Dated: November 19, 2024 6268 MEDCALF ROAD, I YNDEN, WA 98264 360-398-9531 WHATCOM COUNTY CEMETERY DISTRICT NO. 4 2025 Budget EXPENDITURES: Salaries and Wages Grounds Keeper $ 25,000.00 Bookkeeper $ 10,000.00 Payroll Taxes $ 5,000.00 Payroll Processing $ 800.00 Election Costs $ Liners $ 4,500.00 Fuel $ 2,500.00 Fertilizer $ 3,000.00 Insurance $ 3,500.00 Miscellaneous $ 500.00 Office Supplies $ 150.00 Professional Services Legal $ 500.00 State Audit $ 2,000.00 Repairs and Maintenance $ 8,000.00 Small Tools and Minor Equip $ 300.00 Telephone $ 1,350.00 Utilities $ 2,500.00 Other Improvments $ 5,000.00 Machinery and Equipment $ - Total Estimated Expenditures $ 74,600.00 WHATCOM COUNTY CEMETERY DISTRICT NO. 4 Budget for 2025 ESTIMATED BEGINNING FUND BALANCES REVENUE Investment Account $50,600.00 Cash Account $19,000,00 Petty Cash Account $985.00 Prepaid Burial Account $55,000.00 $125,585.00 2025 Estimated Taxes 43,400.00 Cemetery Fees Lots Sold 14,000.00 Charges for Services 12,000.00 Liners 7,000.00 Transfer Title 40.00 Columbarium 7,000.00 Interest Income (investment, Prepaid Burial, Petty Cash) 3,500.00 Miscellaneous Revenue Refunds Total Estimated Revenue 86,940.00 TEN MILE CEMETERY WHATCOM COUNTY CEMETERY DISTRICT NO. 4 RESOLUTION #155 November 19, 2024 Whereas, the Board of Commissioners of Cemetery Dist. #4, after hearing and after duly considering all evidence and testimony presented, determined that Cemetery Dist. #4 requires an increase in property tax revenue from the previous year, in addition to that resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, in order to discharge the expected expenses and obligations of the district and in its best interest; be it Resolved, by the Board of Commissioners of Cemetery Dist #4 Taxing District that an increase in the regular property tax resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, is hereby authorized for the 2024 levy in the amount of $426.24 which is a percentage increase of 1 percent from the previous year. 6268 NMEDCi1LT ROAD, LYNDEN, WA 98264 360-398-9531 Department of Revenue TOWA, Washington State Form 64 0100 Levy Certification aoid__,kxr� I I /I �,/2�2q Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 11 r -1- (Name), f _ (Title), for FTC..n ie r . S r , (District name), do hereby certify to the ��J h a+ _ (Name of county) County legislative authority that the (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in ao 5- (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on -A6 1 (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request amount, which includes the ) y �� ��� amounts below. Administrative refund amount � 4 7 - c.o �u Non -voted bond debt amount Other* Excess levies .......V• — I=Vy LrN=3 May iriLiuue mvi3, scnooi aistrict transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: Date: / / Z-- —c' 0 c' To request this docum t in an alternat format, please complete the form dor.wa.aov Access(bilityRCguest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue Ordinance / Resolution NO. Zn �zs Washington State RCW 84.55.120 WHEREAS, theCo.-nrn: y 5, o n P r 1, .----- of ry,P4 P �,'str, c f- # L_ has met and considered (Governing body of the taxing district) (Name of a taking district) its budget for the calendar year -2 a o2 s ; and, WHEREAS, the districts actual levy amount from the previous year was $ J jl , CY. L)G ; and, T(Previous year's levy amount) WHEREAS, the population of this district is © ore than or ❑ less than 10,000; and now, therefore, (Check one) BE IT RESOLVED by the governing body of the taxing district that an increase in the regular property tax levy is hereby authorized for the levy to be collected in the -- �S tax year. (Year of collection) 7� The dollar amount of the increase over the actual levy amount from the previous year shall be $ 3 a which is a percentage increase of y 4:3 % from the previous year. This increase is exclusive of (Percentage increase) additional revenue resulting from new construction, improvements to property, newly constructed wind turbines, solar, biomass, and geothermal facilities, and any increase in the value of state assessed property, any annexations that have occurred and refunds made. -n�- L, Adopted this 1 Z day of _1(4 y, b o r a 0) If additional signatures are necessary, please attach additional page. This form or its equivalent must be submitted to your county assessor prior to their calculation of the property tax levies. A certified budgettlevy request, separate from this form is to be filed with the County Legislative Authority no later than November 30s'. As required by RCW 84.52.020, that filing certifies the total amount to be levied by the regular property tax levy. The Department of Revenue provides the "Levy Certification" form (REV 64 0100) for this purpose. The form can be found at: hgR.//dor.w&gov/docs/fonns/PropTx/Forms/LevvCertf.doc, To ask about the availability of this publication in an alternate format, please call 1-800-647-7706. Teletype (TTY) users may use the Washington Relay Service by calling 711. For tax assistance, call (360) 534-1400. REV 64 0101e (w) (12/9/14) Department of Revenue V- Washington state Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84,52.070. In accordance with RCW 84.52.020, 1 _J_ (Name), (Title), for (District name), do hereby certify to theJ s, ate 13 (Name of county) County legislative authority that the nn,s f �, .- s (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on I jl- I a (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request ) 9 5 000 on amount, which includes the amounts below. Administrative refund amount 7 (ff la Non -voted bond debt amount Other* Excess levies cxampies or orner levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: , /?�f ,��;� Date: !/ / Z- -26, To request this docume4tin an alternat f� ormat, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue C Washington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 Kenneth Sund (Name), Chairman (Title), for Enterprise Cemetery, District 7 (District name), do hereby certify to the hatcom (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/11/2024 (Date of public hearing). ular levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount 212.J.55a;4g-- 419.16 Other* I I I I I I *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description whe ng th "othe " ptions. Signature: Date: To request this document in an alternate format, please complete the form dor.wa.gov/Accessibilit ryRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue %7 Washington State 4 E.., Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Stephen Falk (Name), Commissioner (Title), for Whatcom County Cemetery District No. 8 (District name), do hereby certify to the Whatcom (Name of county) County legislative authority that the Commissioner (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/25/2024 (Date of public hearing). Regular levies Im Levy General levy Otherlevy* Total certified levy request $7,102.65 amount, which includes the amounts below. Administrative refund amount $38.71 Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* I � __—I_ I I I *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: —---------- Date.To request this document in an alternate format, please complete the form >; car.w_.._a.cciov_/AccessibilityReckti�,st or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of Department of (161 Revenue Washington State WHEREAS, the Board Resolution No. 2 y RCW 84.55.120 of Whatcom County Cemetery has met and considered District No. 8 (Governing body of the taxing district) (Name of the taxing district) its budget for the calendar year 2025 ; and, WHEREAS, the District's actual levy amount from the previous year was $ 6970.18 ; and, (Previous year's levy amount) WHEREAS, the population of this District is less than 10,000; and now, therefore, BE IT RESOLVED by the goJerning body of the taxing district that an increase in the regular property tax levy is hereby authorized for the levY to be collected in the 2025 tax year. (Year of collection) The dollar amount of the increa se over the actual levy amount from the previous year shall be $ 69.70 which is a percentage increase additional revenue resulting fr( solar, biomass, and geothermal that have occurred and refunds Adopted this 25th day Stephen Falk, Commissioner; Pauline DeHaan, Commissi Dan Bourks, Commissioner % from the previous year. This increase is exclusive of (Percentage increase) new construction, improvements to property, newly constructed wind turbines, ,ilities, and any increase in the value of state assessed property, any annexations November 2024 If additional signatures are necessary, please attach additional page. This form or its equivalent mul t be submitted to your county assessor prior to their calculation of the property tax levies. A certified budget/levy equest, separate from this form is to be filed with the County Legislative Authority no later than November 30th. As r quired by RCW 84.52.020, that filing certifies the total amount to be levied by the regular property tax levy. The Department of Revenue provides the "Levy Certification" form (REV 64 0100) for this purpose. The form can be four I at: httl2://dor.wa.gov/docs/forms/PropTx/Forms/LevyCertf.doc, To ask about the availability of th' publication in an alternate format, please call 1-800-647-7706. Teletype (TTY) users may use the Washington Relay Service by alling 711. For tax assistance, call (360) .534-1400. REV 64 0101e (w) (12/9/14) Department of AQ Revenue1v Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I JIMandy Hadeen I(Name), Secretary I (Title), for Whatcom County Cemetery District #9 (District name), do hereby certify to the Whatcom (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/12/2024 (Date of public hearing). levies Total certified levy request 51,803.58 amount, which includes the amounts below. Administrative refund amount 292.64 Non -voted bond debt amount Other* Excess levies uainNica ui vuici levy iyNca nay niuuuc uvia, a�nwi uuuiu uan�Nui�auuii, ui wnxtucuun tewea. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description w en using the "othe� optios. U Signature: � i a_ � t,-;lZ_ y7 C"t llG,—Date: II '�.�'Z l To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Levy Certification Revenue Submit this document or somethingsimilar, to the count legislative Washington State ' y g authority on or before November 30 of the year preceding the year in which Form 64 0100 the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Richard H. Decima I (Name), Commissioner I (Title), for Cemetery District 10 1 (District name), do hereby certify to the Whatcom County Council (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on Nov. 11, 2025 (Date of public hearing). Regular levies General levy levy*- own" Total certified levy request 190,088.46 amount, which includes the amounts below. Administrative refund amount 297.24 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: 'D 1,SG ", 1 --° - Date: /U0i0- I t. Z,C, z. To request this document in an alternate format, please complete the form or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 WHATCOM COUNTY CEMETERY DISTRICT 10 RESOLUTION No. 2024 - 7 CERTIFICATION OF WHATCOM COUNTY TAX LEVY AMOUNTS 2024 LEVY FOR 2025 TAXES WHEREAS, the commissioners of CEMETERY DISTRICT 10 have met at the regular monthly public meeting of the board of commissioners on November 11, 2024 and considered its budget for the calendar year 2024 pursuant to RCW 84.55.120 and then adopted Resolution No. 2024-6, Increase in Real Property Tax Levy; and, WHEREAS, in accordance with RCW 84.52.020, a representative of CEMETERY DISTRICT 10, is required to certify to the county legislative authority, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation of the property in the district and file such certified budget with the clerk of the county legislative authority on or before the thirtieth day of November. The Whatcom County Assessor's office has stipulated in a notice dated October 28, 2024, to CEMETRY DISTRICT 10 that the 2025 budget must be submitted to County Council by November 30, 2024, and, WHEREAS, the commissioners certify that the Whatcom County Levy Amounts for the 2024 Levy for 2025 taxes includes the prior year's actual levy amount, the percentage increase of 1.00000% adopted in Resolution No. 2024-6 as well as the estimated levy request of $4.500.00 for new construction, state assessed property, annexation addition and refund amount of $297.24; and, WHEREAS, the Washington Department of Revenue has determined that the Levy Certification to the legislative authority shall be on Form 64-0100, and, WHEREAS, Whatcom County Council, the legislative authority, has determined that Form 64-0100 shall be used, and. WHEREAS, the total 2024 Levy for 2025 Taxes may be summarized as follows: Actual levy for previous year $183,750.95 Increase per Resolution No. 2023-6 1,837.51 Estimated levy for New Construction 4,500.00 Total 2024 Levy for 2025 Taxes $190,088.46 Refund $297.24 and now therefore, BE IT RESOLVED, by the commissioners of CEMETERY DISTRICT 10 that this resolution for the 2024 Tax Levy for 2025 of $190,088.46 along with the 2025 budget, is to be presented by Commissioner Richard H. Decima to the clerk of the legislative authority on or before November 30, 2024. ADOPTED at the regular public monthly meeting of the Board of Commissioners of CEMETERY DISTRICT 10 this 111 day of November 2024. `A, l Richard H. Decima Commissioner Position #1 - 7} Bilf DeGroot Jim DeGroot Commissioner Commissioner Position 42 Position #3 c� Jerrie Lug b' l Secretary SEAL WHATCOM COUNTY CEMETERY DISTRICT 10 REVENUE AND EXPENSE BUDGET FOR 2025 Updated by RHD Novermber 18, 2024 ACCOUNT 2025 NUMBER BUDGET REVENUES Tax collections..................................................... 4311-1000 190,088 Levv for refund ..................................................... 297 Plot and Niche sales ..................................... 4343-6000 65,600 Memorial stones, benches .................................. 4343-6010 2,000 Memorial Stone Inscription.......... ........................ 4343-6011 1,500 Investment interest ........ 4361-1100 1,000 ................................. Investment interest - WCIP fees 4361-1100 (100) ......................... Receivables interest ........................................ 4361-1105 100 Billboard income ............................................. 4369-9001 7,700 Other ........................................................ 4369-9099 300 TOTAL REVENUES 268.485 LESS: SALARIES, WAGES AND FEES Commissioner - Position #1 RHD....... 6110-0001 15,456 Commissioner - Position #2 BD......... 6110-0002 15,456 Commissioner - Position #3 JD...... 6110-0003 15,456 Secretary - JKL .............................. 6110-0004 36,000 Other - Caretaker (See Creative Landscapes) 6110-0005 - Staff Bonuses .................................. 6110-9999 600 TOTAL PAYROLL EXPENSES 82.868 LESS: PAYROLL RELATED EXPENSES Social Security (FICA) ........................... 6631-0001 8.000 Medicare ............................................ 6631-0002 1,700 Federal Unemployment Tax (ER FUTA) 6631-0003 600 Labor & Industries Workmen's Comp (L&I) 6631-0004 1.600 WA State Unemployments Ins. (WA ER SUI) 6631-0005 - Payroll service fee ........................ 7190-2801 1,500 TOTAL PAYROLL RELATED EXP. 13.400 LESS: OTHER EXPENSES Cemetery care - Lvnden.................. 6630-0001 23,000 Cemetery care - Greenwood........... 6630-0002 10,000 Legal services .............................. 6630-2601 600 Accountinq services 4,050 ............................................ Advertisinq................................. 7190-2291 4,800 Audit .......................................... 7190-7001 4,000 Cemetery supplies ........................ 7190-1241 3,600 Computer/software support............ 7190-0022 600 Election expenses ........................ 7190-5001 10,000 Flags .......................................... 7190-1303** 5,000 Flaq Dlsplav.............................•. ... 7190-1301** 3,400 Insurance .................................... 7190-3501 5,500 Internet 7190-2311** 2,000 ....................................... Irriqation - Lynden water 7190-0013 600 Irriqation supplies - Lvnden .......................... 7190-0011 1,000 Irrigation supplies - Greenwood ................... 7190-0012 300 Department of Revenuely Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I IKurt Bruland (Name), Commissioner (Title), for JWhatcorn County Fire District #1 1 (District name), do hereby certify to the 1"'om (Name of county) County legislative authority that the Itommissioners I (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on i1-14-2024 (Date of public hearing). ular levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount 2,657,941.08 10,373.82 Other* I I I I I I *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description wh ing the "other" options. Signature: r yam' Date: To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 WHATCOM COUNTY FIRE PROTECTION DISTRICT NO. 1 RESOLUTION NUMBER 2024-21 Certifying Property Tax Levy and Adopting an Operating Budget for the Fiscal Year Beginning January 1, 2025 WHEREAS, the Board of Commissioners of Whatcom County Fire Protection District No. 1 has properly given notice of the public hearing held on November 14, 2024, to consider the department's current expense budget for the 2025 calendar year, pursuant to RCW 84.55.120; and WHEREAS, on August 3, 2021, the voters of Whatcom County Fire Protection District No. 1 authorized a levy rate of $1.40 per $1,000 of assessed value for the 2021 levy and authorized annual increases of 3% per year for each of the five succeeding years; and, WHEREAS, the Whatcom County Assessor has notified Whatcom County Fire Protection District No. 1 of the estimated assessed valuation of property lying within the boundaries of said district for the year 2025 is $2,256,593,391.00 and; NOW, THEREFORE, BE IT RESOLVED THAT: The attached Exhibit A is adopted as the 2025 budget of Whatcom County Fire Protection District No. 1. 2. The Honorable Whatcom County Board of Commissioners are hereby requested to make a regular property tax levy for 2024, collected in 2025, for Whatcom County Fire Protection District No. 1 of $2,657,941.08 which includes $10,373.82 in refunds. Pursuant to RCW 84.52.125 it is the intent of the fire district commissioners to protect the district's tax levy from pro -rationing under RCW 84.52.010(2), by imposing up to a total of twenty-five cents ($0.25) per thousand dollars of assessed valuation of the tax levies authorized under RCW 52.16.140 and RCW 52.16.160, or either of them, outside of the five dollars and ninety cents per thousand dollars of valuation limitation established under RCW 84.52.043(2), if those taxes would otherwise be prorated under RCW 84.52.010(2)(e). 4. Whatcom County requires the submission of the Levy Certification amounts outlined above on Department of Revenue Form 64 0100 which is attached hereto as Exhibit B. 4. One copy of this Resolution including Exhibit B shall be delivered to each of the following: County Commissioners and County Assessor of Whatcom County, Washington. ADOPTED by the Board of Commissioners of Whatcom County Fire Protection District No. 1, Whatcom County, Washington at an open public Meeting this 14th day of November 2024. z� a Y Commissioner for i autnoftaton on 11-/4•a6aiy Commissioner Commissioner Board Department of Revenue C OQ Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Jason Van der Veen (Name), Fire Chief (Title), for I Whatcom County Fire District 4 Fire (District name), do hereby certify to the I Whatcom (Name of county) County legislative authority that the Board of Fire Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on l 4/20 4 ] (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request 3,429,529.00 amount, which includes the amounts below. Administrative refund amount 8,461.24 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: I Date: I I I ;vs ) .9'-1 To request this document in an alternate format, please complete the form dor.wa.gov/Accessibilit Re uest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue t Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Jason Van der Veen (Name), Fire Chief (Title), for Whatcom County Fire District 4 EMS (District name), (Name of county) County legislative authority do hereby certify to the Whatcom (Commissioners, Council, Board, etc.) of said district requests that the Board of Fire Commissioners that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/14/2024 (Date of public hearing). Regular levies Total certified levy request 418,532.37 amount, which includes the amounts below. Administrative refund amount 1,590.22 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or consuucuun ievieb. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: Date: _ To request this document in an alternate format, please complete the form dor.wa..�ov_/Accessibilit Re uest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue Washington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 Patty Markel (Name), Finance Manager (Title), for hatcom County Fire Protection District 5 1 (District name), do hereby certify to the whatcom County (Name of county) County legislative authority that the hatcom County FPD 5 (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/13/2024 (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request 1,220,000.00 amount, which includes the amounts below. Administrative refund amount 4,485.63 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description wh<1 using the "other" �options. / Signature: 1 r�L�j (� LDate: L f To request this document in an alternate format, please complete the form donvyMov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue op Washington State Form 64 01OO Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Ben Boyko I (Name), Fire Chief (Title), for Whatcom County Fire District No. 7 (District name), do hereby certify to the Fhatcom (Name of county) County legislative authority that the Board of Commissioners I (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in z025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/14/2024 (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request 7,265,325.00 amount, which includes the amounts below. Administrative refund amount 24,225.37 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when sin he "other" options. Signature: Date: _ 11 �`'i1_2F,)1-4 To request this document in an alternate format, please complete the form dor.wa. ov Accessibilit Re uest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenueto Washington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Bill Rewett (Name), Fire Chief (Title), for hatcom County Fire District 8 (District name), do hereby certify to the phatcom (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/14/2024 1 (Date of public hearing). lar levies Total certified levy request I 1,225,000.00 amount, which includes the amounts below. Administrative refund amount 131,224.65 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when usin�the "ot o lions. Signature: = ~ Date: _6 A 1 W To request this document in an alternate format, please complete the form dor.wa. o 6iccessibilit Lest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of �� Revenue Washington State WHEREAS, the Ordinance / Resolution NO. 2024-04 Fire Commissioners (Governing body of the taxing district) its budget for the calendar year 2025 ;and, of Whatcom County Fire Dist. 8 has met and considered (Name of the taxing district) WHEREAS, the districts actual levy amount from the previous year Nvas $ 1,164,000.00 ; and, (Previous }ear's levy amount) WHEREAS, the population of this district is ❑ more than or ® less_than 10.000; and now, therefore, (Check one) BE IT RESOLVED by the governing body of the taxing district that an increase in the regular property tax levy is hereby authorized for the Levy to be collected in the 2025 tax year. (Year of collection') The dollar amount of the increase over the actual levy amount from the previous year shall be $ 17,873.00 which is a percentage increase of 1.5354 % from the previous year. This increase is exclusive of (Percentage increase) additional revenue resulting from new construction, improvements to property, newly constructed wind turbines, solar, biomass, and geothermal facilities, and any increase in the value of state assessed property, any annexations that have occurred and refunds made. Adopted this 14 day of November 2024 If additional signatures are necessary, please attach additional page. This form or its equivalent must be submitted to your county assessor prior to their calculation of the property tax. levies. A certified budget/levy request, separate from this form is to be tiled with the County I.egislative Authority no later than November 30". As required by RCW 84.52.020. that tiling certifies the total amount to be levied by the regular property tax levy. The Department of Revenue provides the "Levy Certification'' form (REV 64 0100) for this purpose. The form can be found at: http:Hdor.wa.gov/does/fomis/Propl'x/Foriiis/LevvCei-tf.doc. To ask about the availability of this publication in an alternate format, please call 1-800-647-7706. Teletype (TT'Y) users may use the Washington Relay Service by calling 711. For tax assistance, call (360) 534-1400. REV 64 0101 e (w) (12,191/14) Department of Revenuely Washington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 11 Lisa R Lish I (Name), District Secretary I (Title), for Whatcom County Fire District 11 1 (District name), do hereby certify to the I Whatcom (Name of county) County legislative authority that the I Board of Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 1 11/12/2024 (Date of public hearing). Regular levies Levy General levy • EMS Total certified levy request 590,002.30 111,653.52 amount, which includes the amounts below. Administrative refund amount 1,375.84 260.46 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when sing the "other" options_ Signature: q —� ?_ Date: O To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 WHATCOM COUNTY FIRE DISTRICT NO. 11 Lummi Island Fire Department 3809 Legoe Bay Road * P.O. Box 130 * Lummi Island, WA 98262 Phone: (360) 758-2411 Resolution No. 2024-282 INCREASE OF EMERGENCY MEDICAL TAX LEVY WHEREAS, the Commissioners of Whatcom County Fire District #11 (WCFD11) have properly given notice of the public hearing held November 12th, 2024 to consider WCFD11 current expense budget for the 2025 calendar year, pursuant to RCW 84.55.120. Amount levied in proceeding year: $110,548.04 WHEREAS, the Board of Commissioners of WCFD11, Taxing District, after hearing and after duly considering all relevant evidence and testimony presented, determined that WCFD11 Taxing District requires an increase in Emergency Medical revenue from the previous year, in addition to that resulting from the addition of new construction and improvements to property and any increase in the value of state -assessed property, in order to discharge the expected expenses and obligations of the district and in its best interest; WHEREAS, the Whatcom County EMS Levy limits the rate WCFD11 can collect, and the County Rate changes annually with valuation fluctuations thereby changing the limited rate the district can collect; WHEREAS, the District has been levying less than the statutory limits allowed overthe past several years and, as a result, this year's levy reflects a significant percentage increase; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of WCFD11 Taxing District, that an increase in the regular Emergency Medical levy, in addition to the increase resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, is hereby authorized for the 2025 levy in the amount of $1,105.48 which is a percentage increase of 1 % from the previous year. ADOPTED by the Board of Commissioners of WCFD11 at a regular open public meeting of such board on November 12th, 2024 with the following Commissioners being present and voting. B: B: ��zC Y Y Chairperson Dan Ohms Commissioner Bill Lee By:�r.r-'�l\ Attested: L Commissioner Joan MoN Board Secretary Lisa R Lish WHATCOM COUNTY FIRE DISTRICT NO. 11 Lummi Island Fire Department 3809 Legoe Bay Road * P.O. Box 130 * Lummi Island, WA 98262 Phone: (360) 758-2411 Fax: (360) 758-2041 Resolution No. 2024 - 281 INCREASE OF REAL PROPERTY TAX LEVY WHEREAS, the Commissioners of Whatcom County Fire District #11 have properly given notice of the public hearing held November 12th, 2024 to consider Whatcom County Fire District #11's current expense budget for the 2025 calendar year, pursuant to RCW 84.55.120. Amount levied in proceeding year: $584,160.69 WHEREAS, the Board of Commissioners of Whatcom County Fire Protection District # 11, Taxing District, after hearing and after duly considering all relevant evidence and testimony presented, determined that Whatcom County Fire Protection District # 11 Taxing District requires an increase in property tax revenue from the previous year, in addition to that resulting from the addition of new construction and improvements to property and any increase in the value of state -assessed property, in order to discharge the expected expenses and obligations of the district and in its best interest; NOW, THEREFORE, BE IT RESOLVED, by the Board of Commissioners of Whatcom County Fire Protection District #11 Taxing District, that an increase in the real property tax levy, in addition to the increase resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, is hereby authorized for the 2025 levy in the amount of $5,841.61 which is a percentage increase of 1% from the previous year. ADOPTED by the Board of Commissioners of Whatcom County Fire District No. 11 at a regular open public meeting of such board on November 12th, 2024 with the following Commissioners being present and voting. Chairperson Dan Ohms By: .� Commissioner Joan Moy By: Commissioner Bill Lee Attested: Board Secretary Lisa R Lish Department of Revenuek- Woshington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Jo Olson (Name), Secretary (Title), for Whatcom County Fire Protection District 14 1 (District name), do hereby certify to the Whatcom (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/12/24 (Date of public hearing). lar levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies 2,000,000.00 15,376.23 *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description Mien using the "other" options. Signature: _ Date: _J_L 112, To request this document in an alternate format, please complete the form dor,wa.gov/AccessibilitvReciuest. or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of lIQ Revenue %- Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.0201 I Fom Smith j (Name), Chairman, Commissioner (Title), for Whatcom County Fire Taxing District 16 (District name), do hereby certify to the Whatcom County I (Name of county) County legislative authority that the Commissioners � (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on Nov. 14, 2024 (Date of public hearing). lar levies Total certified levy request 288,481.12 amount, which includes the amounts below. Administrative refund amount 1,336.70 Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a descriptions when usin t other" options. Signature: �r/ os"/x Date: To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 EMS Department of Revenue t" Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 Fom Smith (Name), Chairman, Commissioner ] (Title), for Whatcom County Fire Taxing District 16 (District name), do hereby certifv to the Whatcom County (Name of county) County legislative authority that the (Commissioners 1 (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on Nov. 14, 2024 (Date of public hearing). Reeular levies Total certified levy request 72,267 99 amount, which includes the amounts below. Administrative refund amount 333.33 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other' ptions. Signature: Date: To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityReguest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue Washington Srare Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 11 VAL KLEPAC (Name), DISTRICT SECRETARY (Title), for 1WHATCOM COUNTY FIRE DISTRICT 17 (District name), do hereby certify to the I WHATCOM I (Name of county) County legislative authority that the WHATCOM COUNTY FIRE DIST 17 (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/14/2024 (Date of public hearing). ular levies Total certified levy request 780,447.00 amount, which includes the amounts below. Administrative refund amount 927.63 Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. lot of Date: -tad 01, %o,- To request this document in an alternate format, please complete the form dor wa gov/AccessibilityReauest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0300 (8/23/22) Page 1 of 1 WHATCOM COUNTY ASSESSOR'S OFFICE COUNTY COURTHOUSE 311 Grand Avenue, Suite 106 Bellingham, WA 98225.4038 assessor@co.whatcom.wa. u5 TAXING DISTRICT BALLOT MEASURE CERTIFICATION REBECCA M.XCZAR COUNTY ASSESSOR FALON HOVEN CHIEF DEPUTY I, ':F YT m representing the following Whatcom County taxing district: (name of authorized representative/board member) WHl9TCC>ON ( 0LA*j 1 T 1 CzE Y Z5—TK�. C-T 1.] hereby certify the following information, which will be used (name of taxing district) to levy funds for the district as provided under the law. Proposition: o0 1 Date of election: A LA G u CJr ® The ballot measure has passed. The ballot measure has failed. Levy to be made in the year 90 AL( for collection in , gy r By signing below, I attest to the accuracy of this information and direct the Assessor to levy funds, in accordance with all applicable law. Date Phone: (360) 778.5050 County: (360)778-5000 FAX: (360) 778-5051 11 — Department of rrA, Revenue Washington State Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 Steve Wolf (Name), Chair of Commissioners (Title), for [W:h:atcorr �CO*Unty F�lre District18 � (District name), do hereby certify to the hatcorr (Name of county) County legislative authority that the [C:o:m::n:i:i:s:sio�ners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 12025 1 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on [1_:1-14-_21i2=4 (Date of public hearing). Total certified levy request 405,000.00 amount, which includes the amounts below. Administrative refund amount 1 3,644.13 Non -voted bond debt amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other zir aunts may include levy error correction or adjudicated refund amount. Please include a description when Signature: To request this docume or ca 11360-705-6705. Te U other" options. Date: t_q_�lr> U �1C) an alternate format, please complete the form e (TTY) users please dial 711. REV 64 0100 (8/23/22) V Page 1 of 1 Department of rAPA Revenue % Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 Joelle Adams I (Name), Secretary / District Auditing Officer (Title), for Whatcom Co Fire Protection District #19 (District name), hatcom (Name of county) County legislative authority do hereby certify to theFw that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/14/2024 (Date of public hearing). ar levies Total certified levy request I 375,242.46 amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* 1,400.37 Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. i Signature: �-� �'' � � �_ Date: L To request this dodument in an alternate -format, please complete the form dor wa r ov/AccessibilityRequest or call 360-7b5-6J05.Teletype (TTY) users please dial 711. Page 1 of 1 REV 64 0100 (8/23/22) Department of r� Levy Certification Revenuere Submit this document, or something similar, to the county legislative Washington State authority on or before November 30 of the year preceding the year in which Form 64 0100 the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I 1 Jason Van der Veen (Name), Fire Chief (Title), for Whatcom County Fire District 21 (District name), do hereby certify to the Whatcom (Name of county) County legislative authority (Commissioners, Council, Board, etc.) of said district requests that the FBoard of Fire Commissioners that the following levy amounts be collected in .2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 1 11/21/2024 (Date of public hearing). lar levies Total certified levy request 7,190,861.52 amount, which includes the amounts below. Administrative refund amount 144,508.07 1 j Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description whe ing t e "other" options. l Signature: Date: To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 WHATCOM COUNTY FIRE PROTECTION DISTRICT #21 Resolution 2024-09 A RESOLUTION OF THE BOARD OF FIRE COMMISSIONERS OF WHATCOM COUNTY FIRE PROTECTION DISTRICT #21 ALLOWING THE DISTRICT TO INCREASE ITS BUDGET BY UP TO ONE PERCENT FROM THE HIGHEST LAWFUL LEVY SINCE 1985. WHEREAS; the Board of Fire Commissioners (the Board) of Whatcom County Fire Protection District #21 Taxing District (the District), has met and considered the budget for the calendar year 2025; and WHEREAS; the districts previous years' levy amount was $6,968,000.52 and, WHEREAS; the population of the district is more than 10,000; and now WHEREAS; the Board of Fire Commissioners (the Board) of Whatcom County Fire Protection District #21 Taxing District, after hearing and after duly considering all relevant evidence and testimony presented, determined that Whatcom County Fire Protection District #21 Taxing District requires an increase in property tax revenue from the previous year, in addition to that resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, in order to discharge the expected expenses and obligations of the district and in its best interest; THEREFORE BE IT RESOLVED; by the Board of Fire Commissioners of Whatcom County Fire Protection District #21 Taxing District that an increase in the regular property tax levy, in addition to the increase resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, is hereby authorized for the 2025 levy in the amount of $222,861.00 which is a percentage increase of 1% from the previous year. PASSED AND APPROVED THIS 21ST DAY OF NOVEMBER OF 2024 BY THE BOARD OF FIRE COMMISSIONERS OF WHATCOM COUNTY FIRE PROTECTION DISTRICT #21. Jason Van der Veen, Fire Chief 1 Jennie Sand, Board Secretary Department of IQ Revenue V Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.0201 I Erika Barquist (Name), Board Secretary (Title), for South Whatcom Fire Authority (District name), do hereby certify to the lWhatcom (Name of county) County legislative authority that the Board of Fire Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on F/14/2024 (Date of public hearing). Regular levies Levy General levy Other levy* G.O. Bond Levy Total certified levy request 5,459,544.82 238,800.00 amount, which includes the amounts below. Administrative refund amount 30,572.06 Non -voted bond debt amount Other* Excess levies General ric hment • Levy (n/a for school Bond hool Cap. project districts) I districts only) Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: _ /• �J�- Date: 1 ly To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 SOUTH WHATCOM FIRE AUTHORITY FIRE AUTHORITY ANNUAL BUDGET ACCOUNT DESCRIPTION 2Remaiining/I I ACT UAL BU GET ACTUAL REMAINING BUDGET I INC/DEC 6 months SALARIES AND WAGES Fire Commissioners / Board Secretary 10,880.00 16,000.00 5,660.00 10,340.00 64.63% 12,000.00 (25.00%) Administration & Staff 415,505.54 423,664.69 211,156.38 212,508.31 50.16% 446,270.91 5.34% Firefighter / Maint / Overtime 9,046.18 150.00 0.00 150.00 100.00% 150.00 0.00% Career Firefighters / Supp/EMS / OT 2,229,189.63 2,552,800.78 1,256,774.10 1,296,026.68 50.77% 2,724,452.50 6.72% Special Assignment Training 0.00 0.00 0.00 0.00 0.00% 0.00 Facilities Maint 13,840.00 17,500.00 9,632.00 7,868.00 44.96% 18,500.00 5.71% Vol. Firefighter Response Stipends 41.00 0.00 0.00 0.00 0.00% 0.00 Vol. Firefighter Duty Shift 101,525.00 99,000.00 63,295.00 35,705.00 36.07% 115,500.00 16.67% Firefighter/Part-Time 154,450.00 190,000.00 86,818.00 103,182.00 54.31% 200,000.00 5.26% Vol. Firefighter Training Stipends 4,638.50 10,500.00 12,233.50 (1,733.50) -16.51% 8,000.00 (23.81%) Special Assignment Shift 0.00 0.00 0.00 0.00 0.00% 0.00 sub -total 2,939,115.85 3,309,615.47 1,645,568.98 1,664,046.49 50.28% 3,524,873.41 6.50% PERSONNEL BENEFITS Insurance / Payroll Social Security 9,257.73 10,028.95 6,188.86 3,840.09 38.29% 10,846.63 8.15% Medicare 44,258.15 47,974.94 24,632.19 23,342.75 48.66% 51,110.66 6.54% Labor & Industries 96,069.41 105,591.70 50,522.99 55,068.71 52.15% 126,482.47 19.78% Unemployment Compensation 0.00 500.00 0.00 500.00 0.00% 200.00 (60.00%) ESD - PFMLA Rounding PD by ER 2.58 10.00 9.54 0.46 4.60% 10.00 Medical Insurance / Career 354,544.16 399,204.08 202,629.98 196,574.10 49.24% 424,935.28 6.45% Dental Insurance/Career 27,469.76 29,073.70 12,208.83 16,864.87 58.01% 28,721.76 (1.21%) Life Insurance / Career / Part Time 1,594.06 3,904.40 1,297.34 2,607.06 66.77% 2,500.00 (35.97%) Disability/Career 5,544.80 6,000.00 3,143.82 2,856.18 47.60% 5,960.00 (0.67%) Medical Insurance/Volunteer 975.00 1,200.00 1,080.00 120.00 10.00% 2,000.00 66.67% Disability / Volunteer 293.00 580.00 333.18 246.82 42.56% 600.00 3.45% Employee Assistance Program 3,666.00 2,000.00 686.40 1,313.60 65.68% 2,000.00 0.00% SWFA 2025 Budget Final Annual Budget 11/12/2024 SOUTH WHATCOM FIRE AUTHORITY FIRE AUTHORITY ANNUAL BUDGET ACCOUNT DESCRIPTION 2Remaiining/I I ACTUAL BUDGET ACTUAL REMAINING BUDGET I INC/DEC Medical Expense Reimb Plan (MERP) 19,800.00 21,500.00 10,650.00 10,850.00 50.47% 21,600.00 0.47% Deferred Compensation 108,338.00 143,663.29 55,750.00 87,913.29 61.19% 178,795.52 24.45% sub -total 671,812.65 771,231.06 369,133.13 402,097.93 52.14% 855,762.32 10.96% Retirement Retirement / Career 145,899.68 162,108.64 79,613.72 82,494.92 50.89% 172,204.27 6.23% Retirement/Part-time 14,120.29 18,107.00 8,273.73 9,833.27 54.31% 18,220.00 0.62% Retirement/Volunteer 1,935.00 2,400.00 2,160.00 240.00 10.00% 2,250.00 (6.25%) Uniforms Apparel Commissioners 0.00 500.00 0.00 500.00 100.00% 500.00 0.00% Uniforms / Career 14,506.14 11,250.00 3,653.58 7,596.42 67.52% 16,000.00 42.22% Uniforms / Volunteer 3,564.23 2,250.00 590.25 1,659.75 73.77% 2,750.00 22.22% Uniforms / Other 0.00 0.00 0.00 0.00 0.00% 0.00 Fitness Program 736.00 700.00 192.00 508.00 72.57% 700.00 0.00% Medical Physicals Initial & Annual Physicals 15,101.15 18,000.00 5,456.00 12,544.00 69.69% 18,000.00 0.00% Immunizations 3,665.00 5,000.00 894.00 4,106.00 82.12% 4,000.00 (20.00%) TB Testing 520.00 700.00 104.00 596.00 85.14% 600.00 (14.29%) PeerSupport/Mental Health 0.00 9,100.00 9,013.80 86.20 0.95% 6,000.00 (34.07%) Substance Abuse Testing 1,680.00 2,000.00 1,560.00 440.00 22.00% 2,000.00 0.00% Tuition Reimbursement 5,300.00 5,500.00 4,292.00 1,208.00 21.96% 6,500.00 18.18% sub -total 207,027.49 237,615.64 115,803.08 121,812.56 51.26% 249,724.27 5.10% SUPPLIES Office / Operational Supplies Office Supplies 2,565.11 2,750.00 1,662.37 1,087.63 39.55% 2,500.00 (9.09%) Operational Supplies 36,160.76 32,300.00 13,230.94 19,069.06 59.04% 35,200.00 8.98% Books and Publications 1,017.58 900.00 1,021.66 (121.66) -13.52% 1,200.00 33.33% Vehicle Parts 26,336.52 28,500.00 15,250.84 13,249.16 46.49% 36,500.00 28.07% Protective Clothing 12,312.14 13,000.00 3,114.47 9,885.53 76.04% 24,000.00 84.62% Tool Breakage Allowance 0.00 0.00 0.00 0.00 0.00% 0.00 Other Supplies 0.00 0.00 0.00 0.00 0.00% 0.00 SWFA 2025 Budget Final Annual Budget 11/12/2024 SOUTH WHATCOM FIRE AUTHORITY FIRE AUTHORITY ANNUAL BUDGET ACCOUNT DESCRIPTION 2Remaiining/I I ACTUAL BUDGET ACTUAL REMAINING BUDGET I INC/DEC Fuel Consumed Gasoline 21,328.48 28,850.00 9,766.20 19,083.80 66.15% 26,400.00 (8.49%) Diesel 27,492.92 25,400.00 12,601.25 12,798.75 50.39% 25,900.00 1.97% Items Purchased for Resale 0.00 0.00 0.00 0.00 0.00 0.00 Small Tools and Equipment 26,023.34 16,700.00 8,045.33 8,654.67 51.82% 32,700.00 95.81% sub -total 153,236.85 148,400.00 64,693.06 83,706.94 56.41% 184,400.00 24.26% SERVICES Professional Services Audit -State Auditor Office 8,071.65 13,000.00 0.00 13,000.00 100.00% 13,000.00 0.00% Auditor -County Election Charges 9,061.95 0.00 0.00 0.00 0.00% 25,000.00 Investment Fees 0.00 0.00 0.00 0.00 0.00% 0.00 Legal 16,777.66 20,000.00 10,992.00 9,008.00 45.04% 30,000.00 50.00% DMV Reports 510.00 400.00 90.00 310.00 77.50% 400.00 0.00% Criminal Background Checks 876.00 800.00 144.00 656.00 82.00% 800.00 0.00% GEMT Payments and Fees 0.00 750.00 109.38 640.62 750.00 0.00% BLS Billing Refunds 0.00 0.00 827.00 (827.00) 250.00 SERP 1,390.93 1,400.00 1,530.00 (130.00) (9.29%) 1,600.00 14.29% FARS Fees 9,457.91 12,135.00 12,133.92 1.08 0.01% 13,633.56 12.35% Other Professional Services 98,228.48 164,300.00 104,003.55 60,296.45 36.70% 122,700.00 (25.32%) Computer Consultant 34,478.01 37,000.00 22,240.27 14,759.73 39.89% 40,000.00 8.11% District Mapping Services 1,100.29 750.00 456.05 293.95 39.19% 750.00 0.00% Communication Postage 852.56 850.00 745.63 104.37 12.28% 850.00 0.00% Telephone 24,077.35 26,850.00 13,389.77 13,460.23 50.13% 37,000.00 37.80% Freight 148.42 400.00 0.00 400.00 100.00% 350.00 (12.50%) Travel Meals 3,423.40 4,275.00 1,914.02 2,360.98 55.23% 6,150.00 43.86% Lodging 5,504.24 10,060.00 5,248.44 4,811.56 47.83% 11,850.00 17.79% Mileage 1,011.07 1,950.00 1,312.78 637.22 32.68% 2,450.00 25.64% SWFA 2025 Budget Final Annual Budget 11/12/2024 SOUTH WHATCOM FIRE AUTHORITY FIRE AUTHORITY ANNUAL BUDGET DESCRIPTION T 2BUDGET/ IACCOUNIj I ACTUAL BUDGET ACTUAL Rmaiining I REMAINING BUDGET I INC/DEC Advertising 415.00 1,250.00 0.00 1,250.00 100.00% 1,250.00 0.00% Rentals 4,993.32 5,700.00 12,595.46 (6,895.46) -120.97% 19,700.00 245.61% Lease Payments (Debt Service) 2,604.97 2,900.00 1,316.10 1,583.90 0.55 2,800.00 SBITA Payments (Debt Service) 0.00 8,200.00 8,035.00 165.00 0.02 8,200.00 Insurance 51,992.85 58,513.40 56,748.02 1,765.38 3.02% 77,991.26 33.29% Public Utilities Fuel 7,416.26 11,500.00 4,966.75 6,533.25 56.81% 12,000.00 4.35% Electricity 18,582.85 23,000.00 11,431.59 11,568.41 50.30% 25,000.00 8.70% Natural Gas 9,266.63 13,000.00 6,225.53 6,774.47 52.11% 14,000.00 7.69% Water Sewer 8,452.43 8,900.00 3,762.08 5,137.92 57.73% 9,300.00 4.49% Garbage 8,073.29 4,800.00 2,743.60 2,056.40 42.84% 8,000.00 66.67% Maintenance Vehicle Repairs 29,170.29 26,400.00 14,571.71 11,828.29 44.80% 31,000.00 17.42% Portable Equipment Repairs 4,044.66 8,000.00 4,171.65 3,828.35 47.85% 8,000.00 0.00% Misc. Repairs / Maint. 28,176.82 53,850.00 42,904.26 10,945.74 20.33% 41,550.00 (22.84%) Miscellaneous Professional Organization Dues 6,779.00 7,560.00 7,437.50 122.50 1.62% 7,710.00 1.98% Registration and Tuition 38,569.50 44,100.00 24,838.75 19,261.25 43.68% 40,250.00 (8.73%) Laundry Service 901.56 0.00 0.00 0.00 0.00% 0.00 Printing Service 0.00 200.00 726.49 (526.49) -263.25% 4,000.00 1900.00% Other Services and Charges 5,144.19 4,700.00 4,379.45 320.55 6.82% 4,950.00 5.32% Volunteer Recognition 3,466.27 5,200.00 0.00 5,200.00 100.00% 3,700.00 (28.85%) Newsletter Publication 17,628.48 17,600.00 8,977.17 8,622.83 48.99% 17,600.00 0.00% Firefighter Portraits 0.00 0.00 0.00 0.00 0.00% 250.00 Dispatch Fees 0.00 0.00 0.00 0.00 0.00% 0.00 sub -total 460,648.29 600,293.40 390,967.92 209,325.48 34.87% 644,784.82 7.41% TOTAL OPERATIONS EXPENDITURES 4,431,841.13 5,067,155.57 2,586,166.17 2,480,989.40 48.96% 5,459,544.82 7.74% SWFA 2025 Budget Final Annual Budget 11/12/2024 SOUTH WHATCOM FIRE AUTHORITY FIRE AUTHORITY ANNUAL BUDGET ACCOUN DESCRIPTION 2023 2024 2024 24 BUDGET/ % 2025 ACTUAL BUDGET I ACTUAL Remaining REMAINING I BUDGET I INC/DEC FIRE CONTROL / LONG TERM DEBT LTGO,UTGO and LOCAL Debt Principal 205,000.00 215,000.00 0.00 215,000.00 sub -total 205,000.00 215,000.00 0.00 215,000.00 FIRE CONTROL / DEBT SERVICE LTGO,UTGO and LOCAL Debt Interest 26,400.00 20,250.00 10,125.00 10,125.00 Debt Service Charges 350.00 400.00 0.00 400.00 sub -total 26,750.00 20,650.00 10,125.00 10,525.00 TOTAL 231,750.00 235,650.00 10,125.00 225,525.00 100.00% 225,000.00 4.65% 100.00% 225,000.00 4.65% 50.00% 13,800.00 (31.85%) 100.00% 400.00 0.00% 50.97% 14,200.00 (31.23%) 95.70% 239,200.00 1.51% SWFA 2025 Budget Final Annual Budget 11/12/2024 SOUTH WHATCOM FIRE AUTHORITY FIRE AUTHORITY ANNUAL BUDGET DESCRIPTION 2RemaDining / IACCOUNIj ((CONTROL I ACTUAL BUDGET ACTUAL I REMAINING BUDGET I INC/DEC FIRE / CAPITAL Capital Outlays Escrow Costs / Sale of Assets 2,486.66 0.00 0.00 0.00 #DIV/0! 0.00 Buildings and Structures Facility Improvements 55,406.44 195,000.00 0.00 195,000.00 100.00% 30,000.00 (84.62%) sub -total 55,406.44 195,000.00 0.00 195,000.00 100.00% 230,000.00 17.95% Other Improvements 0.00 0.00 0.00 0.00 0.00% 0.00 Machinery and Equipment Personal Protective Equipment 45,158.16 52,000.00 28,615.21 23,384.79 44.97% 52,000.00 0.00 Fire Hose 5,128.29 10,000.00 3,213.39 6,786.61 67.87% 5,200.00 (48.00%) EMS Equipment 0.00 0.00 0.00 0.00 0.00% 0.00 Networking and Computer Equip 19,370.03 5,000.00 0.00 5,000.00 100.00% 0.00 (100.00%) Suppression Tools 0.00 0.00 0.00 0.00 #DIV/0! 20,000.00 Self Contained Breathing Apparatus 29,131.81 0.00 0.00 0.00 #DIV/0! 0.00 Special Rescue Tools 0.00 13,000.00 3,861.31 9,138.69 70.30% 5,000.00 (61.54%) Radio Communication Equipment 21,644.23 18,000.00 18,100.14 (100.14) -0.56% 7,500.00 0.00 2024 Ambulance 0.00 300,000.00 15,636.59 284,363.41 0.00% 315,000.00 5.00% Staff Command Vehicle 14,851.51 0.00 0.00 0.00 0.00% 0.00 sub -total 135,284.03 398,000.00 69,426.64 328,573.36 82.56% 404,700.00 1.68% TOTAL 193,177.13 593,000.00 69,426.64 523,573.36 88.29% 634,700.00 7.03% BUDGET TOTALS 4,854,281.60 5,895,805.57 2,665,717.81 3,230,087.76 54.79% 6,333,444.81 7.42% SWFA 2025 Budget Final Annual Budget 11/12/2024 Department of fmvva Revenue % Washington State In accordance with RCW 84.52. Commissioner do hereby certify to the that the Commissioners that the following levy amou budget, which was adopted fol lar levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. )20, I Stephen T. Falk (Name) = (Title), for Point Roberts Hospital District (District name), m I (Name of county) County legislative authority (Commissioners, Council,+8oard, etc.) of said district requests be collected in 2025 (Year of collection) as provided in the district's wing a public hearing held on 11/25/2024 (Date of public hearing). 294640.23 1620.58 *Examples of other levy types rnay include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: _ _ Date: 411 Z`l To request this document in an Iternate format, please complete the form dor.wa.gov/AccessibilityReq_uest or call 360-705-6705. Teletype ( TY) users please dial 71 1. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue Washington State Form 644 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Stephen Falk (Name), Commissioner, Chair (Title), for Fourt Roberts Park and Recreation Dist. No. 1 (District name), do hereby certifyto the Whatcom (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/12/2024 (Date of public hearing), lar levies Total certified levy request 226,104.74 amount, which includes the amounts below. Administrative refund amount 97717 Non -voted band debt amount Other* Excess levies Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using t e "other" options. �® Signature: ate: // 1G 1 To request this document in an alternate format, please complete the form dor.wa.gov/Accessibilit Re uest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue �- Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020,1 do hereby certify to the (District name), (Name of county) County legislative authority that the I""""""""'C" I (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 12/02/2024 (Date of public hearing). ar levies Total certified levy request 690,000.00 amount, which includes the amounts below. Administrative refund amount 1,556.941 Non -voted bond debt amount Other* Excess levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a descrip ' ten 'ng t th r" options. Signatur Date: To request this document in an al ernate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue M- Washington state Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I 113ob Johnson I (Name), Chairman I (Title), for Lynden Regional Park & Rec District #3 (District name), do hereby certify to the Whatcom I (Name of county) County legislative authority that the lCommlssloners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (year of collection) as provided in the district's budget, which was adopted following a public hearing held on Nov 20,2024 (Date of public hearing). levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies Total certified levy 216,860.00 request amount, which includes the amounts below. Administrative refund amount Other* *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "oth r" options. Signature: Date: To request this docum t in an alternate format, please complete the form dor.wa.ciov/AccessibilityRequuest or call 360-705-6705.Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I iTamara Sobjack (Name), Chief Financial Officer (Title), for Port of Bellingham (District name), do hereby certify to the Whatcom I (Name of county) County legislative authority that the Commissioners (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on Nov 19,zo24 (Date of public hearing). lar levies Total certified levy request 7,953,675.28 amount, which includes the amounts below. Administrative refund amount 41,503.28 Non -voted bond debt amount 847,600.00 Other* Excesslevies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description en using the "other" �options. Signature: \= J _ Date: _� 2 �Zq_ To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 O100 (8/23/22) Page 1 of 1 RESOLUTION NO. 1417 A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE PORT OF BELLINGHAM, AUTHORIZING THE REGULAR PROPERTY TAX LEVY PURSUANT TO SECTION 209 OF REFERENDUM 47 (RCW 84.55.120) FOR THE 2025 CALENDAR YEAR, AND TO MAINTAIN MAXIMUM LEVY CAPACITY PURSUANT TO SECTION 204 OF REFERENDUM 47 (RCW 84.55.0101) WHEREAS, the Board of Commissioners of the Port of Bellingham have met and adopted its budget for the calendar year 2025; and WHEREAS, the Port of Bellingham after hearing and after duly considering all relevant evidence and testimony presented, determined that the Port of Bellingham requires a regular levy in the amount of $7,912,172 for 2025, which is a 0% and $0 increase over the amount levied in 2024. This levy is exclusive of any increase in property tax revenue resulting from the addition of new construction and improvements to property and any increase in the value of state -assessed property, refunds, and amounts authorized by law as a result of any annexations that have occurred. RESOLVED by the Board of Commissioners of the Port of Bellingham that pursuant to Section 204 of Chapter 3, Laws of 1997, codified in RCW 84.55.0101 and RCW 84.55.092, the Board of Commissioners hereby finds that there is a substantial need to protect the Port's future levy capacity to meet substantial future capital and general obligation debt service needs. The Board of Commissioners of the Port of Bellingham has determined that due to the forecasted cost of infrastructure and public amenities projected within the Port of Bellingham's five year capital budget that there is and will continue to be substantial need for the regular property tax levy and that the authorized increase to the levy limit be set at the greater of the legal maximum levy limit as determined by the courts of Washington or 1%. RESOLUTION NO. 1417 1 of 2 ADOPTED by the Board of Commissioners of the Port of Bellingham, Whatcom, County, Washington, this 19th day of November, 2024. Vice President, Michael Shepard Secretaryot6bby Briscoe RESOLUTION NO. 1417 2 of 2 RESOLUTION NO. 1416 A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE PORT OF BELLINGHAM APPROVING THE 2025 STRATEGIC BUDGET AND PROPERTY TAX LEVY FOR THE PORT DISTRICT AS PUBLISHED. WHEREAS, the Board of Commissioners of the Port of Bellingham have held Public Hearings held on November 5 and November 19, 2024 to consider the Port of Bellingham's Preliminary Operating and Capital budget for the 2025 calendar year pursuant to RCW 84.55.120 and WHEREAS, the Board of Commissioners have heard and duly considered all relevant evidence and testimony presented at the November 5 and November 19, 2024 Public Hearings; and NOW, THEREFORE, be it resolved by the Board of Commissioners of the Port of Bellingham that the 2025 Draft Strategic Budget published on October 22"d and any adjustments presented at the Commission meetings held on November 5th and 19th, 2024 is hereby adopted as the final budget of the Port of Bellingham for the year 2025. BE IT FURTHER RESOLVED that the Port Commission be provided, as soon as possible, following the end of each calendar quarter, a detailed analytical comparison of the Port's actual financial results to the established budget with a corresponding explanation of any significant deviance from the budget approved here within. BE IT FURTHER RESOLVED that the amount of taxes to be levied by the Port of Bellingham on the current assessment rolls is to provide for payment of bond principal and interest on the Port of Bellingham General Obligation Bonds and capital improvements, operations, maintenance and administration be as set forth in the copy of the Port of Bellingham proposed budget attached hereto and by reference made a part hereof. BE IT FURTHER RESOLVED, by the Board of Commission of the Port of Bellingham that the regular property tax levy amount be set at $7,912,172 resulting in an estimated authorized property tax levy rate of .1294 per thousand of valuation. This levy request represents no increase above the prior year levy. The levy amount is exclusive of additional revenue resulting from the addition of new construction and improvements to property and any increase in the value of state assessed property, any refunds, and any additional amounts resulting from any annexations that have occurred. RESOLUTION NO. 1416 Page 1 of 2 BE IT FURTHER RESOLVED that the proper officers and officials of the Whatcom County Council are herby advised and directed to make the levy upon the general assessment rolls in the manner provided by law and that taxes received shall be deposited as follows: Tax Levy Rate Estimated Levy Per $ 1,000 Amount General Obligation Bond Fund 0138 $847,600,00 Administrative Refund .0007 $41,503.28 General Fund 1142 $7,064,572,00 Total Levy Rate and Estimated Levy Amount .1287 $7,953,675.28 ADOPTED by the Board of Commissioners of the Port of Bellingham, Whatcom County, Washington, this 19th day of November, 2024. re dent, Ken Bell Vice President, Michael Shepard oj� Secretary, Bobby Briscoe RESOLUTION NO. 1416 Page 2 of 2 Department of Revenueto Washington Stute Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I lChristine Perkins I (Name), Executive Director (Title), for Whatcom County Rural Library District (District name), do hereby certify to the Whatcom (Name of county) County legislative authority that the Trustees I (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 11/19/2024 (Date of public hearing). Regular levies PUPWI.- Levy General levy Otherlevy* Total certified levy request 10,206,689.09 amount, which includes the amounts below. Administrative refund amount 45,761.17 Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using LAD other" options. Signature:Date: To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 404040 RESOLUTION NO. 11119/24-13 040404 A RESOLUTION COM COUNTY RURAL LIBRARYT DISTRICEES OF T whatcom county AUTHORIZING AN INCREASE library system IN THE REGULAR PROPERTY TAX LEVY WHEREAS, the Board of Trustees of the Whatcom County Rural Library District has met and considered its budget for the calendar year 2025; and, WHEREAS, the District's actual levy amount from the previous year was $9,769,533.19; and, WHEREAS, the population of the district is more than 10,000; and, WHEREAS, the Board of Trustees of the Whatcom County Rural Library District, after hearing and after duly considering all relevant evidence and testimony presented, determined that the Whatcom County Rural Library District requires an increase in property tax revenue from the previous year, in addition to that resulting from the addition of new construction and improvements to property and any increase in the value of state -assessed property, including the amounts of these associated with the settlement of valuation in controversy (as allowed by RCW 84-52-018), and amounts authorized by law as a result of any annexations that have occurred, in orderto discharge the expected expenses and obligations of the district and in its best interest; and NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of the Whatcom County Rural Library District that an increase in the regular property tax levy is hereby authorized for the levy to be collected in the 2025 tax year. The dollar amount of the increase over the actual levy amount from the previous year shall be $213,319.28, which is a percentage increase of two and eighteen thousand three hundred fifty-two hundred thousandths of one percent (2.18352%) from the previous year. This increase is in addition to that resulting from the addition of new construction and improvements to property and any increase in the value of state -assessed property, including the amounts of these associated with the settlement of valuation in controversy (as allowed by RCW 84-52-018), and amounts authorized by law as a result of any annexations that have occurred. Approved by the Whatcom County Rural Library District Board of Trustees this 19th day of November, 2024. tthew Santos, Vice Chair 0 RESOLUTION NO. 11/19/24-14 /40401 A RESOLUTION OF THE BOARD OF TRUSTEES OF THE 4 WHATCOM COUNTY RURAL LIBRARY DISTRICT whatcom county ADOPTING THE FISCAL YEAR 2025 PRELIMINARY GENERAL library system AND CAPITAL FUND BUDGETS WHEREAS, R.C.W. 84.52.020 requires that the Whatcom County Rural Library District Board of Trustees certify to the County legislative authority estimates of the amounts to be raised by taxation on the assessed valuation of the property of the District; and, WHEREAS, R.C.W. 84.52.025 requires the Whatcom County Rural Library District Board of Trustees also indicate an estimate of cash balance at the beginning and ending of each budget period; and, WHEREAS, R.C.W. 27.12.050 authorizes the Library to levy on the property of the District not more than fifty cents per thousand dollars of assessed value per year; and, WHEREAS, the Library District Board of Trustees held Public Hearings regarding 2025 expenditures and property tax revenues, including increases in property tax revenue; and, WHEREAS, the Board of Trustees has complied with the requirements of Referendum 47 and Initiative 747 in the previous resolution, Resolution 11/19/24-13; and, WHEREAS, the Whatcom County Rural Library District in Resolution 12/29/80-21 established a Cumulative Reserve Fund for the purpose of acquisition, enlargement or improvement of the real or personal property of the Library District; and, WHEREAS, the Cumulative Reserve Fund was renamed the Capital Fund in Resolution 09/23/08- 12; and, NOW, THEREFORE, BE IT RESOLVED that the attached Preliminary General Fund Budget is adopted as the Library District's 2025 Preliminary General Fund Budget, and that the estimate of the amount to be raised through real and personal property tax is $10,206,689.09; the budget also includes any addition in the amount resulting from new construction and improvements to property, from any increase in the value of state -assessed property, and any refund; and BE IT FURTHER RESOLVED that the attached Preliminary Capital Fund Budget is adopted as the Library District's 2025 Preliminary Capital Fund Budget, and; BE IT FURTHER RESOLVED, that the estimate of the 2025 beginning and ending unrestricted net cash and investments is contained within these budgets. Approved by the Whatcom County Rural Library District Board of Trustees this 19th day of November, 2024. Matthew Santos, Vice Chair 404040 A^^ whatcom county library system 2025 Preliminary Budget NOxci nber 19, 2024 WHATCOM COUNTY LIBRARY SYSTEM WHATCOM COUNTY, WASHINGTON PRELIMINARY BUDGET FISCAL YEAR 2025 BOARD OF TRUSTEES Rodney Lofdahl Chair Danielle Gaughen John Miller Holly Robinson Board Member Board Member Board Member Prepared By Jackie Saul Director of Finance and Administration With Assistance From: Christine Perkins, Executive Director Michael Cox, Deputy Director Beth Andrews, Human Resources Manager Thom Barthelmess, Youth Services Manager Rya n Cu I I u p, Facilities Services Manager Geoff Fitzpatrick, Information Technology Manager Lisa Gresham, Collection Services Manager Mary Vermillion, Community Relations Manager Matthew Santos Board Member Major Fund Balance Summary Beginning Fund Balance Total Revenues Total Expenditures Total Revenues Net of Total Expenditures Ending Fund Balance Assigned Fund Balance -Capital Designated Fund Balance - Cash Flow Designated Fund Balance - Emergency Designated Fund Balance - Capital Transfer Designated Fund Balance- Unemployment Comp Reserve Designated Fund Balance- Birch Bay Operating Fund Reserve Designated Fund Balance -Facility Ownership & Library Svcs Fund Reserve Designated Fund Balance- Facility Maintenance Fund Designated Fund Balance -Operating Cost Stabilization Fund Designated Fund Balance -Collection Project Fund Total Assigned & Designated Ending Fund Balance Unassigned, Undesignated Ending Fund Balance Total Estimated Ending Fund Balance 14.00 N C 0 12.00 10.00 8.00 6.00 4.00 2.00 0.00 2021 Fund Balance General Fund Capital Fund Total Funds $ 9,869,236 $ 2,300,605 $ 12,169,841 10,728,189 2,200,233 12,928,422 11,511,330 2,735,191 14,246,521 $ (783,140) $ (534,958) $ (1,318,098) - 1,533,747 1,533,747 3,773,989 - 3,773,989 953,027 231,900 1,184,927 75,000 - 75,000 15,648 15,648 580,000 580,000 2,967,315 2,967,315 550,000 550,000 8,914,979 1,765,647 10,680,626 171,116 - 171,116 $ 9,086,095 $ 1,765,647 $ 10,851,742 2022 2023 2024 2025 ■ General ■ Capital 2025 General Fund Budget Summary % Change Budget 2024 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual Projected Budgeted Projected 308.0000 Beginning Fund Balance $ 10,338,086 $ 10,583,985 $ 10,630,324 $ 10,612,545 $ 9,869,236 -7.00% Operating Revenue 310.0000 Taxes 9,206,508 9,408,229 9,827,497 9,769,533 10,206,689 4.47% 330.0000 Intergovernmental Revenue 193,695 195,188 157,899 75,400 77,000 2.12% 340.0000 Charges for Goods and Services 12,409 16,089 16,991 18,400 18,400 0.00% 360.0000 Miscellaneous Revenue 137,837 195,402 303,410 424,400 426,100 0.40% Total Operating Revenue 9,550,448 9,814,908 10,305,797 10,287,733 10,728,189 4.28% 390.0000 Other Financing Sources 3,347 179,642 - 237,752 - Operating Expenditures 572.1000 Salaries and Wages 4,897,366 5,131,974 5,573,808 5,960,525 6,259,123 5.01% 572.2000 Personnel Benefits 1,715,921 1,805,438 1,973,700 2,085,471 2,175,138 4.30% 572.3000 Supplies 1,570,726 1,583,026 1,546,070 1,601,634 1,656,040 3.40% 572.4000 Services 851,259 1,077,193 1,184,998 1,297,029 1,346,028 3.78% 572.5000 Intergovernmental Services - - - - - 0.00% Total Operating Expenditures 9,035,271 9,597,630 10,278,576 10,944,659 11,436,330 4.49% 590.0000 Other Financing Uses 272,624 350,581 275,000 94,135 75,000 -20.33% Net Operating Income (Loss) 515,176 217,278 27,221 (656,926) (708,140) 7.80% Net Other Financing Sources (Uses) (269,277) (170,939) (275,000) 143,617 (75,000) -152.22% Net Income (Loss) 245,899 46,339 (247,779) (513,309) (783,140) 52.57% Use of Fund BaIance - - 230,000 (230,000) - 508.0000 Ending Fund Balance $ 10,583,985 $ 10,630,324 $ 10,612,545 $ 9,869,236 $ 9,086,095 -7.94% 12.00 0 11.00 10.00 � 19I9] 2021 2022 2023 2024 2025 Revenue Expenditures 2025 General Fund Revenues Budget Number Description 308.0000 Beginning Fund Balance 311.1000 General Property Taxes % Change 2025 over 2024 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected $ 10,338,086 $ 10,583,985 $ 10,630,324 $ 10,612,545 $ 9,869,236 -7.00% 9,206,508 9,408,229 9,827,497 9,769,533 10,206,689 4.47% 310.0000 Total Taxes 9,206,508 9,408,229 9,827,497 9,769,533 10,206,689 4.47% 333.4530 Federal Indirect GrantIMLS - 13,634 19,546 400 2,000 400.00% 333.9700 Federal I ndi rect Gra nt DHS 7,809 40,207 43,568 - - 334.0690 State Grant Other - - 650 - - 0.00% 337.1000 Local Entitlements 163,899 115,572 69,660 45,000 45,000 0.00% 337.2000 Leasehold Excise Tax 21,987 25,775 24,475 30,000 30,000 0.00% 330.0000 Total Intergovernmental Revenues 193,695 195,188 157,899 75,400 77,000 2.12% 347.2001 Printingand Duplication Services 3,409 3,709 4,659 6,000 6,000 0.00% 347.2002 Library Use Fees 9,000 12,380 12,332 12,400 12,400 0.00% 340.0000 Total Charges for Goods and Services 12,409 16,089 16,991 18,400 18,400 0.00% 361.1100 Investment Interest 81,417 104,090 230,261 320,000 352,000 10.00% 361.4000 Other Interest Earnings 3 0.48 - - - 0.00% 362.1000 Rents and Leases 803 2,225 3,720 3,000 3,000 0.00% 367.1000 Contributions and Donations 21,246 53,142 35,642 67,500 38,000 -43.70% 369.1000 Sale of Discards 314 272 53 100 100 0.00% 369.4100 Judgements and Settlements - - 1,546 67 - 369.8100 Overage/Underage (2) 22 9 - - 0.00% 369.9101 Other Miscellaneous 22,686 25,037 18,989 22,000 22,000 0.00% 369.9102 Lost/Damaged Materials 11,317 10,088 11,385 11,000 11,000 0.00% 369.9103 NSF Fee Recoveries - - - - - 0.00% 369.9106 CO BRA Rei mbu rs ement 53 527 1,804 733 - -100.00% 360.0000 Total Miscellaneous Revenues 137,837 195,402 303,410 424,400 426,100 0.40% Total Operating Revenues 4.28% 9,550,448 9,814,908 10,305,797 10,287,733 10,728,189 395.1000 Proceeds from Sale of Cap. Assets - - - 7,752 - -100.00% 395.2000 I ns ura nce Recoveries 3,347 179,642 - 0.00% 397.3000 Transfer from Designated Fund Balance - - 230,000 -100.00% Total Other Financing Sources 3,347 179,642 - 237,752 -100.00% Total General Fund Revenues 1.93% $ 9,553,794 $ 9,994,550 $ 10,305,797 $ 10,525,485 $ 10,728,189 Taxes: Taxes on real and personal property are the primary revenue source for the Library System, making up 95% of operating revenues received. Amounts presented in this budget are based on preliminary valuations provided by the Whatcom County Assessor. Assessed valuations are projected to increase by 1.4% to $38.6 billion, based on valuations of existing properties within the WCLS taxing district. The impact of this, along with the value of new construction and state assessed properties, has been factored into 2025 budgeted property tax collections. Given this scenario, the 2025 levy rate is anticipated to be $.26409 per $1,000 of assessed valuation. Revenue from the sale of tax title property, along with the debiting of property tax refund interest, is not budgeted but recorded in mid -year budget adjustments. Intergovernmental Revenue: Sources of intergovernmental revenue include grant revenues received from state and federal sources and revenues resulting from the sale of timber and other products from state forest lands that are managed by the Department of Natural Resources. State or federal grants received in 2025 will be added as mid -year adjustments as needed. Private harvest timber tax and the leasehold excise tax are also included in this revenue category. When timber is harvested from private lands, the person or business who owns the timber at the time of the harvest pays a harvest tax. The leasehold excise tax is a tax paid by persons or businesses that use or lease publicly owned property. These sources are budgeted at levels consistent with the prior year's amount. Historically, revenues from the sale of timber and other products from state forest lands have fluctuated from year to year as market forces, including variations in the housing market, impact the rate of harvest in Whatcom County. 2025 revenues have been budgeted to be consistent with the prior year's amount. Due the variability in the distribution of these revenues, WCLS will budget to reserve these and other similar shared revenues for transfer to the Capital Fund. Charges for Goods and Services: Sources of revenues from charges for goods and services include printing and photocopy fees and library use fees. All WCLS branch libraries provide printers and copiers for public use. The amount budgeted for 2025 is consistent with amounts received in 2024. Printing revenue reflects a waiver of the fees for this service of up to $7.00 per patron per week in accordance with Resolution 07/20/21-10. Library use fee revenues are generated from the sale of library cards to people outside of the WCLS service area and through contracted services with other entities. Patrons who are not residents of the library district and who are not covered by a reciprocal borrowing agreement with another library system, can check out books, movies, music, and other materials from any WCLS branch library by obtaining a non-resident card. WCLS currently contracts with the Whatcom County Sheriff's Office to provide library services at the Whatcom County Jail, with fees paid each year for services provided in the previous year. Miscellaneous Revenues: This source of revenue includes investment interest, rents and leases (meeting room use fees), donations, COBRA and other reimbursements, charges for lost or damaged library materials, and other miscellaneous revenue. On a monthly basis, WCLS invests any substantial amount of excess cash available after calculating immediate expenditure needs. WCLS participates in the Whatcom County Investment Pool program administered by the Whatcom County Treasurer. The program is a stable investment pool with various taxing district participants. Given the recent rate of return of the investment pool, the amount budgeted for 2025 is $352,000, a 10% increase over projected 2024 interest revenue. No significant changes are anticipated for revenue from rents and leases, sales of discards or payments for lost or damaged library materials. WCLS receives contributions from the Whatcom County Library Foundation, Friends of the Library groups, and other private funding sources. Contributions and donations are expected to decrease by 43.7% in 2025 after completion of one-time only projects in 2024. Other miscellaneous revenues come from reimbursements from Bellingham Public Library for distributing patron notices and other miscellaneous cash receipts. COBRA reimbursements are from separated employees or those who lose health insurance coverage because of reduced work hours; federal law allows these employees to purchase group health insurance coverage for themselves and their families for limited periods of time. Due to the nature of COBRA revenues, no amount will be budgeted for 2025, but the budget will be amended throughout the year to reflect actual collections. Other Financing Sources: This source of revenue includes proceeds from the sale of capital assets and insurance recoveries. Payments received, if any, will be added as mid -year adjustments as needed. 2025 General Fund Expenditures % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 4,897,366 $ 5,131,974 $ 5,573,808 $ 5,960,525 $ 6,259,123 5.01% 572.2010 Retirement 519,306 477,319 496,704 496,352 524,469 5.66% 572.2030 Social Security 366,738 382,466 411,334 455,980 477,761 4.78% 572.2045 Health Insurance 765,699 890,723 972,653 1,072,834 1,091,047 1.70% 572.2055 Disability Insurance 9,190 9,752 10,637 12,444 12,984 4.34% 572.2059 Industrial Insurance 53,729 43,603 31,791 46,214 48,281 4.47% 572.2069 Paid Family Medical Leave - - 49,830 1,648 16,629 909.07% 572.2079 Unemployment Compensation 1,259 1,575 - - 3,967 0.00% 572.2099 Qualified Moving - - 750 - - 0.00% 572.2000 Total Personnel Benefits 1,715,921 1,805,438 1,973,700 2,085,471 2,175,138 4.30% Total Salaries, Wages, & Benefits 6,613,287 6,937,412 7,547,508 8,045,996 8,434,261 4.83% 572.3031 Office and Operating Supplies 108,244 132,873 144,131 162,546 144,490 -11.11% 572.3032 Fuel Consumed 15,930 27,471 24,787 22,447 24,050 7.14% 572.3034 Collection Materials 1,227,586 1,238,277 1,275,608 1,250,000 1,275,000 2.00% 572.3035 Small Tools and Minor Equipment 218,966 184,405 101,545 166,641 212,500 27.52% 572.3000 Total Supplies 1,570,726 1,583,026 1,546,070 1,601,634 1,656,040 3.40% 572.4041 Professional Services 339,887 436,967 528,286 587,595 681,955 16.06% 572.4042 Communication 131,781 140,989 139,618 152,197 132,088 -13.21% 572.4043 Travel 6,387 29,965 37,304 38,632 31,150 -19.37% 572.4044 Taxes and Operating Assessments 294 326 378 400 400 0.00% 572.4045 Operating Rentals and Leases 21,751 23,127 20,812 68,665 22,423 -67.34% 572.4046 Insurance 64,194 63,232 75,718 92,884 97,529 5.00% 572.4047 Uti I ity Services 130,801 144,325 156,255 162,492 165,824 2.05% 572.4048 Repairs and Maintenance 69,872 140,554 140,483 105,240 112,740 7.13% 572.4049 Miscellaneous 86,291 97,708 86,143 88,924 101,920 14.61% 572.4000 Total Services 851,259 1,077,193 1,184,998 1,297,029 1,346,028 3.78% Total Operating Expenditures 9,035,271 9,597,630 10,278,576 10,944,659 11,436,330 4.49% 597.1000 Transfer to Capital 272,624 350,581 45,000 94,135 75,000 597.2000 Transfer to Designated Fund Balance - - 230,000 - - Total Other Financing Uses 272,624 350,581 275,000 94,135 75,000 -20.33% Total General Fund Expenditures $ 9,307,895 $ 9,948,211 $ 10,553,576 $ 11,038,794 $ 11,511,330 4.28% Salaries and Benefits: WCLS continually monitors staffing levels, allocating staff to maintain appropriate service needs while balancing current and future budgetary constraints. A 2.5% Cost -of -Living Adjustment (COLA) and a 1% proficiency increase are included in staff salaries and wages based on the results of Interest -Based Bargaining union negotiations. The COLA is intended to keep WCLS wages in step with state minimum wage requirements and increased inflation. Benefit costs include employer contributions for employees enrolled in the State of Washington Public Employee Retirement System (PERS); contributions into the Social Security and Medicare systems; medical, dental, and vision insurance premiums; Health Savings Account contributions; workers' compensation (Labor and Industries); Washinton State Paid Family and Medical Leave; long-term disability insurance; and unemployment compensation. Retirement contributions are based on rates set by the State of Washington Department of Retirement Systems. The employer contribution rate in 2025 will be 9.11% of gross wages. The employer contribution for Social Security and Medicare is 7.65% of gross wages and salaries. This rate is set by the Social Security Administration and is not projected to increase in 2025. Medical, dental, and vision insurance premium costs are covered at 100% for eligible employees. Costs for dependents are shared by the employer and employees. WCLS participates in the Washington State Public Employees Benefits Board (PEBB), which offers multiple plan options including QHDHP (Qualified High Deductible Health Plan) combined with a Health Savings Account and PPO (Preferred Provider Organization) plans. Rates for some PEBB plans are decreasing by up to 4.28% in 2025 while some will increase by up to 10.1%. Dental and vision coverage, along with long-term disability are provided by a private carrier. Dental rates will decrease by 1% while long-term disability rates will increase by 6.9%. Vision coverage was previously included with PEBB medical premiums. Based on preliminary 2025 rate information, prior year data and WCLS' experience factor, an increase of 3.8% is budgeted for total workers' compensation rates. These rates are set by the State of Washington Department of Labor and Industries. WCLS is on a reimbursable plan with the State of Washington for unemployment compensation. 0.06% of gross wages are budgeted for possible reimbursements, in addition to a fund reserve made up of 0.25% of wages. Paid Family and Medical Leave is a state -mandated paid leave program that began in 2019. Leave is available to qualifying employees and premium costs are shared by the employer and employees. Rates are set by the Washington State Employment Services Division (ESD). In 2025 employers will contribute 0.2848% of 0.92% of gross wages. Office and Operating Supplies: The supplies category includes office supplies; custodial and maintenance supplies; computer, copier, and printer supplies; materials processing supplies; mailing and shipping supplies; and vehicle supplies and replacement parts. Expenses in this category are expected to decrease by 11.1% due to several one-time only purchases in 2024. Fuel: This category is for the diesel and gasoline for WCLS's Bookmobile and eight other fleet vehicles. The amount budgeted for 2025 has increased by 7.1% over 2024 due to anticipated usage and rising fuel costs. Collection Materials: The collection materials budget provides for the books, magazines, audiobooks, CDs, and DVDs, along with the Library of Things and other items that comprise the Library's lending collection. WCLS provides its patrons a continuous supply of new materials in print, sound, video, and digital format, and current information to support school, work, and recreational activities. WCLS has set a target of 13% of operating expenditures for collection spending; this is made up of collection materials as well as the cost of services needed to maintain the collection, such as the integrated library system (ILS) and various cataloging, interlibrary loan, data maintenance, and processing costs. In 2025 the collections materials budget includes an increase of 2% over 2024, to accommodate the increased cost of physical and digital materials. Small Tools and Minor Equipment: This category includes furnishings, computers, computer hardware, software, printers, shelving, book carts, and other fixtures and equipment. The 2025 budget includes a 27.5% increase over 2024 spending. WCLS aims to refurbish and reuse furnishings and equipment when possible, however, in 2025 necessary replacements and upgrades are planned. The 2025 budget also includes the cost of new IT equipment for the new Birch Bay Vogt Library Express. Professional Services: The amount budgeted in this category includes costs for legal services, payroll services, the collection services described above, advertising, consultant services, and participation in an Employee Assistance Program (EAP) program. This category also includes costs for adult and youth programming at libraries or online. In 2025 WCLS plans to conduct a follow-up cyber security audit. The cost of this, along with anticipated increases on existing services, will result in an increase of 16.1% over 2024. This category also includes payments to local fire districts for emergency and fire protection services at WCLS owned properties. According to Washington State statute, this payment to local fire districts is in lieu of property taxes because as a government entity, WCLS does not pay property taxes on the property it owns. Communications: This category includes postage; UPS, Fed Ex, and other courier services; local and long- distance voice service; fiber optic circuits which link Administrative Services to the integrated library system, the branch libraries, the library network and the Internet; DSL circuits in the smaller libraries to meet patron demand for additional Internet services; and cable data circuits for Bookmobile sites. Although rate increases are anticipated for the services listed, WCLS will be reducing the number of paper notices mailed to patrons, reducing postage costs. This will result in an overall expense decrease of 13.2% in 2025. Travel: This includes reimbursement to employees and Trustees for use of personal automobiles on WCLS business and travel expenses associated with attendance at continuing education events, conferences, and seminars. The WCLS mileage reimbursement rate mirrors the national IRS reimbursement rate, currently set at $0.67 per mile. WCLS will focus on online or local training opportunities in 2025, reducing travel costs by 19.4%. Taxes and Operating Assessments: This category includes the sales taxes paid on printing and duplication services provided to patrons. Budgeted amounts are consistent with prior years. Rentals: This category includes costs for leasing a postage meter, copiers, and post office box rentals. This category also includes rental costs associated with usage of the Sudden Valley Adult Center for the South Whatcom branch library. Budgeted amounts are expected to decrease by 67% due to a one-time expense in 2024 that will not continue into 2025. Insurance: This includes insurance for WCLS's real and personal property, flood insurance, vehicle insurance, errors and omissions coverage, employment practices, and an umbrella liability plan. 2025 costs are budgeted to increase by 5% over 2024 and may be amended after final renewal rates are known in late December 2024. Utilities: This category includes costs for electricity, natural gas, water, sewer, and refuse collection for all WCLS locations. A 2% increase is included to reflect anticipated rate increases. Repair and Maintenance: This category includes costs for office and telecommunications equipment maintenance and on -going fleet and facilities maintenance. While several projects are planned for 2025, the amount budgeted also includes a contingency for unanticipated vehicle and facility repairs. The repair and maintenance budget will increase by 7.1% in 2025. Additional amounts needed for unanticipated costs beyond the contingency amount will be added through mid -year budget amendments. Miscellaneous: This expense category includes trustee and staff WCLS memberships in the Washington Library Association (WLA) and other professional organizations, refunds to patrons who have paid for lost items and later found and returned them, along with training registrations, printing services and other, and miscellaneous fees. An increase of 14.6% is budgeted over 2024 spending. Other Financing Uses: Each year WCLS transfers from the General to the Capital fund an amount that is equal to the previous year's revenue received from certain intergovernmental sources such as those resulting from the sale of timber and other products from state forest lands. In 2025 the Capital fund transfer is expected to be $75,000 and will be amended after 2024 revenue totals are known. Departmental Budgets Public Services 33% Collection Services 24% aistriL 3`1 4.00 Ln C 0 .0 C 3.50 3.00 Public Services 2.50 Collection Services 2.00 1.50 Youth Services 8% 1.00 Youth Services Facilities 0.50 IT Distribution Services Administration Information Technology Distribution Services Collection Services Public Services Youth Services Training and Staff Development Facilities Training 2021 2022 2023 2024 2025 General Fund Expenditures Administration ADMIN % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 768,506 $ 841,326 $ 893,822 $ 969,473 $ 1,028,624 6.10% 572.2010 Reti rement 88,121 85,395 86,835 89,768 92,701 3.27% 572.2030 Social Security 56,919 63,174 66,937 74,165 78,230 5.48% 572.2045 Health Insurance 101,680 110,074 108,700 121,954 126,579 3.79% 572.2055 Disability Insurance 1,659 1,773 1,886 2,305 2,449 6.22% 572.2059 Industrial Insurance 4,438 3,968 3,072 4,162 4,324 3.89% 572.2069 Paid Family Medical Leave - - 17,394 (9,206) 2,695 -129.28% 572.2079 Unemployment Compensation 815 - - 643 0.00% 572.2099 Qualified Moving - - - - - 0.00% 572.2000 Total Personnel Benefits 253,631 264,385 284,824 283,147 307,621 8.64% Total Salaries, Wages, & Benefits 1,022,137 1,105,710 1,178,646 1,252,620 1,336,245 6.68% 572.3031 Officeand Operating Supplies 12,696 16,500 24,834 24,936 25,800 3.47% 572.3032 Fuel Consumed - - - - - 0.00% 572.3034 Collection Materials - - - - - 0.00% 572.3035 Small Tools and Minor Equipment 7,891 3,720 587 1,741 250 -85.64% 572.3000 Total Supplies 20,587 20,219 25,422 26,677 26,050 -2.35% 572.4041 Professional Services 97,316 161,788 187,082 152,108 262,995 72.90% 572.4042 Communication 28,141 33,038 28,318 31,397 34,180 8.86% 572.4043 Travel 37 5,529 4,060 4,410 2,800 -36.51% 572.4044 Taxes and Operating Assessments 294 326 378 400 400 0.00% 572.4045 Operating Rentals and Leases 11,716 11,764 11,579 16,705 11,740 -29.72% 572.4046 Insurance 25,063 27,658 22,965 25,833 27,125 5.00% 572.4047 Uti I ity Servi ces - - - - - 0.00% 572.4048 Repairs and Maintenance 4,642 4,812 20,294 - 5,500 0.00% 572.4049 Miscellaneous 77,027 77,845 74,625 77,424 85,220 10.07% 572.4000 Tota I Services 244,237 322,760 349,300 308,277 429,960 39.47% Total Departmental Expenditures 12.89% $ 1,286,961 $ 1,448,690 $ 1,553,368 $ 1,587,574 $ 1,792,255 General Fund Expenditures Information Technology IT % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 247,334 $ 260,468 $ 278,730 $ 294,738 $ 312,492 6.02% 572.2010 Reti rement 572.2030 Social Security 572.2045 Health Insurance 572.2055 Disability Insurance 572.2059 Industrial Insurance 572.2069 Paid Family Medical Leave 572.2079 Unemployment Compensation 572.2099 Qualified Moving 572.2000 Total Personnel Benefits Total Salaries, Wages, & Benefits 572.3031 Office and Operating Supplies 572.3032 Fuel Consumed 572.3034 Collection Materials 572.3035 Small Tools and Minor Equipment 572.3000 Total Supplies 572.4041 Professional Services 572.4042 Communication 572.4043 Travel 572.4044 Taxes and Operating Assessments 572.4045 Operating Rentals and Leases 572.4046 Insurance 572.4047 Utility Services 572.4048 Repairs and Maintenance 572.4049 Miscellaneous 572.4000 Total Services 28,606 26,637 28,077 27,338 27,941 2.20% 18,752 19,573 21,261 22,547 23,698 5.10% 33,553 43,915 46,624 43,353 42,785 -1.31% 596 627 677 750 788 5.05% 1,222 1,060 751 1,325 1,364 2.89% - - 1,918 639 819 28.21% - - 195 0.00% - - - - - 0.00% 82,728 91,812 99,308 95,953 97,590 1.71% 330,062 352,280 378,038 390,691 410,081 4.96% 21,976 39,599 11,210 7,000 7,000 0.00% - - - - - 0.00% - - - - - 0.00% 126,903 98,390 47,983 100,000 95,000 -5.00% 148,878 137,989 59,193 107,000 102,000 -4.67% 2,426 7,383 52,163 93,158 78,798 -15.41% 73,822 77,041 70,571 72,600 63,748 -12.19% - - - 250 250 0.00% - - - - - 0.00% 2,462 2,457 1,241 1,730 1,583 -8.47% - - - - - 0.00% - - - - - 0.00% 263 578 1,609 240 240 0.00% 141 424 325 1,000 2,500 150.00% 79,115 87,883 125,909 168,978 147,119 -12.94% Total Departmental Expenditures $ 558,055 $ 578,152 $ 563,140 $ 666,670 $ 659,201 -1.12% General Fund Expenditures Distribution Services DIST % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 198,960 $ 208,306 $ 189,543 $ 181,842 189,410 4.16% 572.2010 Reti rement 21,482 19,463 20,842 20,028 21,210 5.90% 572.2030 Social Security 15,212 15,916 17,257 13,911 17,422 25.24% 572.2045 Health Insurance 35,745 36,792 52,757 71,224 63,380 -11.01% 572.2055 Disability Insurance 378 318 412 456 484 6.21% 572.2059 Industrial Insurance 6,470 4,624 3,361 4,660 4,822 3.49% 572.2069 Paid Family Medical Leave - - 1,563 485 612 26.14% 572.2079 Unemployment Compensation 5 - - 146 0.00% 572.2099 Qualified Moving - - - - - 0.00% 572.2000 Total Personnel Benefits 79,292 77,113 96,192 110,764 108,076 -2.43% Total Salaries, Wages, & Benefits 278,252 285,420 285,735 292,606 297,486 1.67% 572.3031 Office and Operating Supplies 1,623 1,086 912 16,000 1,000 -93.75% 572.3032 Fuel Consumed 15,930 27,471 24,717 22,397 24,000 7.16% 572.3034 Collection Materials - - - - - 0.00% 572.3035 Small Tools and Minor Equipment 1,259 106 41 - 500 0.00% 572.3000 Total Supplies 18,812 28,663 25,670 38,397 25,500 -33.59% 572.4041 Professional Services - 863 228 250 0.00% 572.4042 Communication 365 - - - - 0.00% 572.4043 Travel 121 250 364 1,000 1,600 60.00% 572.4044 Taxes and Operating Assessments - - - - - 0.00% 572.4045 Operating Rentals and Leases - 451 0.00% 572.4046 Insurance 10,521 11,210 - 0.00% 572.4047 Utility Services - - - 0.00% 572.4048 Repairs and Maintenance 19,729 32,398 360 - 0.00% 572.4049 Miscellaneous 228 228 205 - 2,200 0.00% 572.4000 Total Services 30,964 45,401 1,157 1,000 4,050 305.00% Total Departmental Expenditures $ 328,028 $ 359,483 $ 312,562 $ 332,003 $ 327,036 -1.50% General Fund Expenditures Collection Services COLL SVCS % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 663,704 $ 702,737 $ 755,662 $ 788,650 $ 821,551 4.17% 572.2010 Retirement 69,127 66,512 70,237 67,224 74,345 10.59% 572.2030 Social Security 49,098 51,611 55,503 60,332 61,304 1.61% 572.2045 Health Insurance 149,104 162,331 179,502 218,578 223,206 2.12% 572.2055 Disability Insurance 1,514 1,628 1,727 1,946 2,098 7.84% 572.2059 Industrial Insurance 5,026 4,413 3,118 4,821 5,029 4.31% 572.2069 Paid Family Medical Leave - - 5,193 1,666 2,153 29.18% 572.2079 Unemployment Compensation - - 513 0.00% 572.2099 Qualified Moving - - - - - 0.00% 572.2000 Total Personnel Benefits 273,869 286,495 315,279 354,567 368,648 3.97% Total Salaries, Wages, & Benefits 937,573 989,232 1,070,940 1,143,216 1,190,199 4.11% 572.3031 Office and Operating Supplies 23,685 22,765 21,929 14,750 14,350 -2.71% 572.3032 Fuel Consumed - - - - - 0.00% 572.3034 Collection Materials 1,227,586 1,238,277 1,275,608 1,250,000 1,275,000 2.00% 572.3035 Small Tools and Minor Equipment 781 1,858 1,070 150 1,000 566.67% 572.3000 Total Supplies 1,252,051 1,262,900 1,298,606 1,264,900 1,290,350 2.01% 572.4041 Professional Services 156,937 167,952 197,758 185,572 193,686 4.37% 572.4042 Communication 26,920 30,816 39,734 47,000 32,660 -30.51% 572.4043 Travel 288 6,290 2,417 5,000 3,600 -28.00% 572.4044 Taxes and Operating Assessments - - - - - 0.00% 572.4045 Operating Rentals and Leases 0.00% 572.4046 Insurance 0.00% 572.4047 Utility Services 0.00% 572.4048 Repairs and Maintenance - - - - - 0.00% 572.4049 Miscellaneous 1,012 5,103 2,523 2,000 2,000 0.00% 572.4000 Total Services 185,156 210,161 242,432 239,572 231,946 -3.18% Total Departmental Expenditures $ 2,374,780 $ 2,462,292 $ 2,611,978 $ 2,647,689 $ 2,712,495 2.45% General Fund Expenditures Public Services PUB SVCS % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 2,186,685 $ 2,255,121 $ 2,500,241 $ 2,663,610 $ 2,796,309 4.98% 572.2010 Retirement 222,752 198,441 207,134 209,161 217,426 3.95% 572.2030 Social Security 164,779 168,200 179,878 203,766 214,847 5.44% 572.2045 Health Insurance 308,628 380,523 403,185 418,956 429,432 2.50% 572.2055 Disability Insurance 3,338 3,566 3,874 4,520 4,729 4.62% 572.2059 Industrial Insurance 24,384 19,986 14,878 21,509 22,718 5.62% 572.2069 Paid Family Medical Leave - 63 17,076 5,741 7,440 29.59% 572.2079 Unemployment Compensation 113 - - - 1,775 0.00% 572.2099 Qualified Moving - - 750 - - 0.00% 572.2000 Total Personnel Benefits 723,994 770,780 826,774 863,654 898,366 4.02% Total Salaries, Wages, & Benefits 2,910,679 3,025,900 3,327,015 3,527,264 3,694,675 4.75% 572.3031 Office and Operating Supplies 29,366 28,319 54,046 65,560 66,340 1.19% 572.3032 Fuel Consumed - - - - - 0.00% 572.3034 Collection Materials - - - - - 0.00% 572.3035 Small Tools and Minor Equipment 32,013 10,761 5,492 5,000 5,000 0.00% 572.3000 Total Supplies 61,379 39,081 59,538 70,560 71,340 1.11% 572.4041 Professional Services 11,263 14,063 17,050 32,032 20,200 -36.94% 572.4042 Communication 2,535 94 996 1,200 1,500 25.00% 572.4043 Travel 3,769 14,001 19,863 19,500 17,000 -12.82% 572.4044 Taxes and Operating Assessments - - - - - 0.00% 572.4045 Operating Rentals and Leases 1,040 1,752 3,896 4,675 1,500 -67.91% 572.4046 Insurance - - - - - 0.00% 572.4047 Utility Services 0.00% 572.4048 Repairs and Maintenance - - - - - 0.00% 572.4049 Miscellaneous 3,954 10,715 5,270 5,000 5,500 10.00% 572.4000 Total Services 22,561 40,624 47,075 62,407 45,700 -26.77% Total Departmental Expenditures 4.14% $ 2,994,618 $ 3,105,606 $ 3,433,628 $ 3,660,231 $ 3,811,715 General Fund Expenditures Youth Services YOUTH Svcs % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 526,670 $ 549,793 $ 566,138 $ 619,288 $ 664,397 7.28% 572.2010 Reti rement 61,500 56,405 52,413 51,586 60,118 16.54% 572.2030 Social Security 38,731 40,329 41,191 47,376 48,890 3.20% 572.2045 Health Insurance 101,698 126,955 138,594 149,469 158,884 6.30% 572.2055 Disability Insurance 1,246 1,351 1,387 1,609 1,732 7.66% 572.2059 Industrial Insurance 3,627 3,210 2,216 3,555 3,840 8.02% 572.2069 Paid Family Medical Leave - - 4,257 1,321 1,741 31.77% 572.2079 Unemployment Compensation - - 415 0.00% 572.2099 Qualified Moving - - - - - 0.00% 572.2000 Total Personnel Benefits 206,802 228,250 240,058 254,915 275,621 8.12% Total Sa I a ri es, W a ges, & Benefits 733,472 778,043 806,196 874,204 940,018 7.53% 572.3031 Officeand Operating Supplies 12,249 16,191 20,676 21,800 16,500-24.31% 572.3032 Fuel Consumed - - - - - 0.00% 572.3034 Collection Materials - - - - - 0.00% 572.3035 Small Tools and Minor Equipment 2,526 19,176 531 750 750 0.00% 572.3000 Total Supplies 14,775 35,367 21,207 22,550 17,250-23.50% 572.4041 Professional Services 450 1,155 346 500 2,000 300.00% 572.4042 Communication - - - - - 0.00% 572.4043 Travel 311 2,736 5,384 7,000 4,500 -35.71% 572.4044 Taxes and Operating Assessments - - - - - 0.00% 572.4045 Operating Rentals and Leases 365 -100.00% 572.4046 Insurance - 0.00% 572.4047 Utility Services 0.00% 572.4048 Repairs and Maintenance - - - - 0.00% 572.4049 Miscellaneous 1,954 2,996 2,110 1,500 1,500 0.00% 572.4000 Total Services 2,715 6,887 7,840 9,365 8,000 -14.58% Total Departmental Expenditures $ 750,962 $ 820,297 $ 835,244 $ 906,119 $ 965,268 6.53% General Fund Expenditures Training TRAINING % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 63,157 $ 59,614 $ 67,935 $ 71,574 $ 74,555 4.16% 572.2010 Reti rement 572.2030 Social Security 572.2045 Health Insurance 572.2055 Disability Insurance 572.2059 Industrial Insurance 572.2069 Paid Family Medical Leave 572.2079 Unemployment Compensation 572.2099 Qualified Moving 572.2000 Total Personnel Benefits Total Salaries, Wages, & Benefits 572.3031 Office and Operating Supplies 572.3032 Fuel Consumed 572.3034 Collection Materials 572.3035 Small Tools and Minor Equipment 572.3000 Total Supplies 572.4041 Professional Services 572.4042 Communication 572.4043 Travel 572.4044 Taxes and Operating Assessments 572.4045 Operating Rentals and Leases 572.4046 Insurance 572.4047 Uti I ity Services 572.4048 Repairs and Maintenance 572.4049 Miscellaneous 572.4000 Total Services 7,354 6,131 6,771 5,972 4,681 4,558 5,190 5,475 11,749 9,652 12,090 12,596 143 157 171 186 391 311 249 373 - 1,512 493 151 24,318 22,321 87,475 81,935 2,692 4,669 24,963 24,754 92,898 96,328 3,211 4,500 6 2,692 4,669 3,216 4,500 6,792 13.73% 5,703 4.16% 12,364 -1.84% 196 5.37% 387 3.80% 195 29.10% 47 0.00% - 0.00% 25,685 3.76% 100,239 4.06% 5,000 11.11% - 0.00% 0.00% 0.00% 5,000 11.11% 4,375 5,349 4,659 17,310 29,700 71.58% - - - - - 0.00% 62 547 5,024 150 600 300.00% - - - - 0.00% 1,711 400 1,000 150.00% - - - 0.00% 0.00% - - - - - 0.00% 1,506 205 206 500 500 0.00% 5,943 7,812 9,889 18,360 31,800 73.20% Total Departmental Expenditures $ 96,109 $ 94,416 $ 106,003 $ 119,188 $ 137,039 14.98% General Fund Expenditures Facilities FACILITIES % Change Budget 2025 over2024 Number Description 2021 Actual 2022 Actual 2023 Actual 2024 Projected Budgeted Projected 572.1000 Total Salaries and Wages $ 242,349 $ 254,610 $ 321,737 $ 371,349 $ 371,785 0.12% 572.2010 Reti rement 20,364 18,335 24,397 25,275 23,937 -5.29% 572.2030 Social Security 18,567 19,105 24,118 28,408 27,666 -2.61% 572.2045 Health Insurance 23,542 20,480 31,200 36,703 34,417 -6.23% 572.2055 Disability Insurance 316 331 504 673 508 -24.46% 572.2059 Industrial Insurance 8,172 6,031 4,146 5,809 5,797 -0.21% 572.2069 Paid Family Medical Leave - - 1,937 850 974 14.64% 572.2079 Unemployment Compensation 326 - - 232 0.00% 572.2099 Qualified Moving - - - - - 0.00% 572.2000 Total Personnel Benefits 71,287 64,282 86,303 97,718 93,532 -4.28% Total Salaries, Wages, & Benefits 313,636 318,892 408,040 469,067 465,317 -0.80% 572.3031 Office and Operating Supplies 3,957 3,745 7,313 8,000 8,500 6.25% 572.3032 Fuel Consumed - - 70 50 50 0.00% 572.3034 Collection Materials - - - - - 0.00% 572.3035 Small Tools and Minor Equipment 47,595 50,393 44,234 59,000 110,000 86.44% 572.3000 Total Supplies 51,552 54,139 51,617 67,050 118,550 76.81% 572.4041 Professional Services 67,121 78,415 70,600 106,914 94,326-11.77% 572.4042 Communication - - - - - 0.00% 572.4043 Travel 1,800 611 192 1,322 800-39.50% 572.4044 Taxes and Operating Assessments - - - - - 0.00% 572.4045 Operating Rentals and Leases 6,532 4,991 4,096 44,790 6,600 -85.26% 572.4046 Insurance 28,610 24,364 52,754 67,051 70,404 5.00% 572.4047 Uti I i ty Services 130,801 144,325 156,255 162,492 165,824 2.05% 572.4048 Repairs and Maintenance 45,238 102,766 118,220 105,000 107,000 1.90% 572.4049 Miscellaneous 468 192 880 1,500 2,500 66.67% 572.4000 Total Services 280,569 355,665 402,997 489,070 447,454 -8.51% Total Departmental Expenditures $ 645,757 $ 728,695 $ 862,653 $ 1,025,186 $ 1,031,321 0.60% 4040 Whatcom County Library System 04 40 Preliminary Five -Year Capital Improvement Plan 2025-2029 whatcom county library system Whatcom County Library System's Capital Budgeting Policy requires that the Five -Year Capital Improvement Plan be updated annually. The purpose of this plan is to forecast and facilitate adequate capital spending levels, and to help ensure WCLS's future financial health and the continued delivery of services as WCLS continues to grow and change. The Capital Improvement Plan outlines revenues and expenditures for current and new capital projects necessary to support WCLS operations and meet the service demands of the residents of Whatcom County. As most library buildings that WCLS operates are owned by the cities and communities that WCLS serves, WCLS works with building owners to maintain, improve, and expand facilities to meet community needs. The Capital Fund is primarily funded through interest earnings on its fund balance and transfers from the WCLS General Fund. WCLS transfers shared revenues distributed by the Washington State Department of Natural Resources and others to the WCLS Capital Fund on an annual basis to fund capital expenditures. When possible, WCLS may seek outside public and private grant funding for certain capital projects. Although not specifically mentioned below, capital purchases in 2025 may also include items or projects identified and approved for 2024 but carried forward into 2025. When this is the case, the 2025 budget will be amended to reflect the revised spending amounts. Project Descriptions Building and Furnishings Enhancement and Replacement Program Projects in this category are intended to further WCLS's efforts to replace aging furnishings and make improvements in its branch libraries. With these projects WCLS hopes to create welcoming public areas that improve patrons' experiences while also increasing staff efficiency and safety through the creation of well - designed, ergonomic workspaces. 2025 • Purchase fixtures, furnishings, and equipment (FFE) for the new Birch Bay Vogt Library Express. • Update staff and manager workspaces at the Blaine Library. • Complete updates in teen areas at the Deming and South Whatcom Libraries. • Purchase furnishings for updated meeting space at the North Fork Library (pending grant funding for renovation costs). 2026 • Make updates to circulation and staff work area at Deming Library (pending grant or other funding). • Complete Birch Bay Vogt Library Express project. • Review use, size, and capacity of existing youth spaces at WCLS libraries for possible updates and expansion where possible. 2027 • Update circulation area at South Whatcom Library. 2028 • Update patron lounge and task furnishings at the Lynden Library. • Install outdoor play area at North Fork Library (pending grant or other funding). 2029 • Funds are set aside for projects not yet identified. Building Repair and Maintenance Program This category includes major improvement, repair, and maintenance projects at WCLS facilities, including those recommended in the 2021 Facilities Assessment. Funds are budgeted to update aging or outdated exterior signage at branch libraries and to address infrastructure needs at Administrative Services. Additional projects may be added. 2025 • Partner with the Friends of the Deming Library to replace carpeting at the Deming Library. • Partner with the Friends of the North Fork Library to create a private meeting space within the library (pending grant funding). • Install retrofit LED lighting at Administrative Services. • Update monument and wayfinding signage at various libraries. 2026 • Partner with City of Lynden to make restroom updates at Lynden Library. • Reseal and restripe parking lot at North Fork. • Partner with Point Roberts Park and Recreation Department to update the irrigation system at Point Roberts Library. • Continue to address items identified in Facilities Assessment. • Continue efforts to update monument and wayfinding signage. 2027 • Partner with Deming Friends to update exterior areas at Deming Library. • Create additional private meeting space at Deming Library (pending grant or other funding). • Updates at Everson Library including carpeting, exterior, storage, water fountain/bottle refill station (pending grant or other funding). • Investigate solar panels for North Fork Library (pending grant or other funding). • Partner with Sudden Valley Community Association for LED lighting updates at South Whatcom Library. • Continue to address items identified in Facilities Assessment. • Continue efforts to update monument and wayfinding signage. 2028 • Partner with City of Ferndale to for LED lighting retrofit at the Ferndale Library. • Update staff and manager areas at Lynden Library (pending grant or other funding). • Continue to address items identified in Facilities Assessment. 2029 • Install acoustical noise reduction system at Ferndale Library (pending grant or other funding). • Continue to address items identified in Facilities Assessment. Equipment Replacement Program WCLS budgets to replace aging equipment, particularly vehicles, on a regular basis. In accordance with our Strategic Plan focus of Stewardship, both fiscal and environmental, WCLS will aim to purchase electric vehicles when possible. The vehicle replacement schedule is as follows: 2025 • Replace mid -sized passenger vehicle and mini -vans with electric vehicles. • Replace aging lift -gate on a box truck. • Purchase a book return. 2026 • Replace Nissan NV or similar style work van. 2027 • Replace second mini -van with an electric vehicle. 2028-2029: • No replacements planned. Land Purchases, New Branch Libraries, Building Upgrades This category includes costs related to new or updated library facilities, including real estate purchases, architectural design, and construction costs. 2025 • Complete architectural design and construction on Birch Bay Vogt Library Express Project. • Install electric vehicle charging stations at various locations, including making necessary power infrastructure updates. Costs for this project will be offset by various public and private grants, including the State Department of Commerce and Puget Sound Energy. 2026-2029: • No additional projects planned. Preliminary Capital Budget 2025-2029 CAPITAL IMPROVEMENT PLAN Est. plan Project 2024 Projected 2025 2026 2027 2028 2029 Total Building and Furnishings Enhancement and Replacement program Birch Bay New Branch Furnishings $ - $ 150,000 $ $ $ $ - $ 150,000 Branch Renovations/Upgrades 54,937 121,866 87,000 35,000 160,000 50,000 453,866 Sub -Total Building and Furnishings Enhancement and 54,937 271,866 87,000 35,000 160,000 50,000 603,866 Replacement Program Building Repair and Maintenance Program Admin Services Maintenance& Improvements 17,698 75,000 100,000 100,000 100,000 100,000 475,000 Branch Lighting Retrofit Upgrades - - - 20,000 120,000 - 140,000 Branch Building Updates 51,485 135,000 88,000 113,000 28,000 45,000 409,000 Exterior Signage Updates - 25,000 60,000 10,000 - - 95,000 Solar Panels - - - 75,000 Sub -Total Building Repair and Maintenance Program 69,183 235,000 248,000 318,000 248,000 145,000 1,482,715 Equipment Replacement Program Vehicle Replacements & Upgrades 69,156 135,000 50,000 28,000 - - 213,000 Book Return - 6,000 - - 6,000 Storage Container 4,674 - - - - Sub -Total Equipment Replacement Program 73,830 141,000 50,000 28,000 213,000 Land Purchase/New Branch Libraries/Building Upgrades Birch Bay Library Design and Construction 64,583 1,723,610 - - 1,723,610 AS Feasibility Study 62,000 - - Electric Vehicle Charging Initiative 363,715 363,715 Sub -total Land Purchase/New Branch Libraries/Building Upgrades 126,583 2,087,325 - - - - 1,723,610 Total Expenditures 1 $ 324,533 $ 2,735,191 $ 385,000 $ 381,000 $ 408,000 $ 195,000 $ 4,023,191 Funding Summary: Investment Interest 2024 Projected 2025 2026 2027 2028 2029 Est. Plan Total $ 66,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 70,000 $ 350,000 Grants/Donations/Reimbursements 938,762 2,055,233 111,000 173,000 113,000 - 2,452,233 Transfer From General Fund 94,135 75,000 75,000 75,000 75,000 75,000 375,000 Prior Period Ending Fund Balance 1,526,242 2,300,605 1,765,647 1,636,647 1,573,647 1,423,647 Total Funding $ 2,625,138 $ 4,500,838 $ 2,021,647 $ 1,954,647 $ 1,831,647 $ 1,568,647 Fund Balance: Assigned Beginning Fund Balance Designated Beginning Fund Balance- Emergency 2024 Projected 2025 2026 2027 2028 2029 $ 1,294,342 231,900 $ 2,068,705 $ 1,533,747 $ 1,404,747 $ 1,341,747 231,900 231,900 231,900 231,900 $ 1,191,747 231,900 Total Beginning Fund Balance 1,526,242 2,300,605 1,765,647 1,636,647 1,573,647 1,423,647 Revenues Transfer From General Fund Expenditures 1,004,762 94,135 324,533 2,125,233 75,000 2,735,191 181,000 75,000 385,000 243,000 75,000 381,000 183,000 75,000 408,000 70,000 75,000 195,000 Net Income 774,364 (534,958) (129,000) (63,000) (150,000) (50,000) Ending Fund Balance $ 2,300,605 $ 1,765,647 $ 1,636,647 $ 1,573,647 $ 1,423,647 $ 1,373,647 Department of Revenue(Ca Washington State • . � IIIIII� Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Dr Greg. Baker (Name), Superintendent (Title), for I Bellingham School District #501 (District name), do hereby certify to the Whatcom (Name of county) County legislative authority that the Board of Directors (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on I August 15, 2024 (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description wIian using the "other" options. Signature: _ _ Date: 11/15/2024 To request this document in an alternate format, please complete the form dor.wa.gov/Accessibilitquest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 RESOLUTION NO.22-24 FIXING AND ADOPTING THE BUDGET BELLINGHAM SCHOOL DISTRICT NO. 501 A RESOLUTION of the Board of Directors of Bellingham School District No. 501, Whatcom County, State of Washington to fix and adopt the 2024-25 budget. WHEREAS, RCW 28A.505.060 and WAC 392-123-054 require that the board of directors of every school district meet for the purpose of fixing and adopting the budget of the district for the 2024-25 fiscal year; and, WHEREAS, public notices were published announcing that on August 15, 2024, the Board of Directors of Bellingham School District No. 501, Whatcom County, Washington, would meet in a public meeting, as required by RCW 28A.505.060, for the purpose of holding a required public hearing regarding the 2024-25 budget and the four-year budget plan; and, WHEREAS, a public hearing was held on Thursday, August 15, 2024 in accordance with RCW 28A.505.060, for the adoption of the budget for the 2024-25 fiscal year; and, WHEREAS, RCW 28A.320.330(2)(f) allows the transfer of funds from the Capital Projects Fund to the General Fund to cover expenditures for costs associated with the application and modernization of technology systems for operations and instruction including, but not limited to, the ongoing fees for online applications, subscriptions, or software licenses, including upgrades and incidental services, and ongoing training related to the installation and integration of these products and services, and WHEREAS, the District has estimated through its budget process approximately $3,500,000 in expenditures for certain technology related expenditures. NOW, THEREFORE, BE IT RESOLVED, the Board of Directors of Bellingham School District, Whatcom County, Washington, adopts the 2024-25 budget, and fixes and determines the final appropriation level of expenditures for each fund will be as follows: A. General Fund B. Associated Student Body Fund C. Debt Service Fund D. Capital Projects Fund E. Transportation Vehicle Fund APPROPRIATION LEVEL $ 230,696,333 $ 1,347,572 $ 35,231,425 $ 104,066,440 $ 4,457,500 BE IT FURTHER RESOLVED that the Board of Directors has determined that the four-year budget plan summary and the four-year enrollment projection is as follows: Enrollment, incl. Promise K General Fund Total Resources Total Expenditures Contribution To/(From) Fund Balance Associated Student Body Fund 2024-25 10,936 2025-26 2026-27 10,572 2027-28 10,405 223,080,789 225,944,702 227,936,299 232,359,353 230,696,333 238,612,578 244,718,584 250,809,673 (7,615,544) (12,667,876) (16,782,285) (18,450,320) Total Resources 1,247,405 1,272,354 1,297,802 1,323,758 Total Expenditures 1,347,572 1,374,524 1,402,014 1,430,054 Contribution To/(From) Fund Balance (100,167) (102,170) (104,212) (106,296) Debt Service Fund Total Resources 34,535,123 29,573,020 25,517,700 25,767,120 Total Expenditures 35,231,425 34,496,250 26,100,250 25,897,000 Contribution To/(From) Fund Balance (696,302) (4,923,230) (582,550) (129,880) Capital Projects Fund Total Resources 26,989,544 19,600,000 20,600,000 21,600,000 Total Expenditures 104,066,440 17,069,683 17,577,106 17,995,161 Other Financing Uses 3,500,000 3,616,200 3,678,624 3,742,296 Contribution To/(From) Fund Balance (80,576,896) (1,085,883) (655,730) (137,457) Transportation Vehicle Fund Total Resources 1,048,000 1,048,000 1,048,000 1,048,000 Total Expenditures 4,457,500 1,048,000 1,048,000 1,048,000 Contribution To/(From) Fund Balance (3,409,500) 0 0 0 BE IT FURTHER RESOLVED that the Board of Directors approves operating transfers from the Capital Project Fund to the General Fund up to the amount of $3,500,000 for technology related expenditures. APPROVED by the Board of Directors of Bellingham School District No. 501, Whatcom County, Washington, in a meeting held on the 15ffi day of August 2024. IP _ Douglas W. Benjamin amille Diaz Hackle QL-"'� " JeWnifer . Mason xtcey Katie Rose ATTEST: X-0, &�� Gregory aker, Superintendent of Schools Secretary to the Board Docusign Envelope ID: 27E3B60B-947B-4B50-B2A0-B678425855F5 CERTIFICATION As Secretary to the Board of Directors of Bellingham School District School District No. 501 of Whatcom County, I do hereby certify that the Board of Directors, at a public meeting advertised pursuant to RCW 28A.505.050 and held pursuant to RCW 28A.505.060; (a) established the total appropriation expenditure amount for each fund for the fiscal year; and (b) the budget for each fund represents the budget as adopted by the Board of Directors; and (c) the budget is prepared on the modified accrual basis of accounting pursuant to RCW 28A.505.020; or (d) the Board of Directors and officers of said school district are fully cognizant of their liability under the provisions of RCW 28A.505.150; and (e) if applicable, pursuant to RCW 28A.150.270 and WAC 392-121-445, the Board of Directors has executed a resolution as part of the budget hearing requesting approval for operating transfers from the General Fund to the Debt Service Fund and/or the Capital Projects Fund; and (f) pursuant to RCW 84.52.020, the Board of Directors determined the amount of new fiscal year excess tax levy requirements needed for the General, Transportation, Capital Projects, and Debt Service Fund budgets. eDocu Signed-- by: �kv SWY6ELF(3A4@?ie Board of Directors 08/15/2024 Budget Adoption Date FOR ESD AND OSPI USE ONLY 8/16/2024 Signed Date The School District budget has been reviewed and the total appropriation expenditure amount in each fund is fixed and approved in accordance with RCW 28A.505 for the period September 1, 2024 through August 31, 2025. DocuSigned by: �ozi ;�. 8/16/2024 ES MM-644M,ent or Designee Signed Date DocuSigned by: ai (A OSF�Pgfitive Lock and Print Date: 08/16/2024 Signed Date FY 2024-2025 Run: 7/l/2024 11:43:50 AM Bellingham School District No.501 REVENUE WORK SHEET --GENERAL FUND --LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation for the Timber Excise Tax collection (Revenue Account 1500) is necessary to estimate the Net Excess Levy Collection. The Net Excess Levy equals the Excess Levy Amount minus the sum of the Timber Levy. PART I: LOCAL PROPERTY TAX COLLECTIONS Fall 2024 Spring 2025 1100 TOTAL LOCAL TAXES: PART II: TIMBER EXCISE TAX Fall 2024 Spring 2025 1500 TIMBER EXCISE TAXES: (1) (2) (3) (4) (5) Excess Levy Est. Timber Levy Net Levy Amount Collection % l/ Amount Budgeted Amount (Col.l - Col.2) (Col.3 x Col.4) 35,000,000 5,175 34,994,825 46.00 16,097,620 36,250,000 5,359 36,244,641 54.00 19,572,106 35,669,724 (1) (2) (3) Timber Assessed $ Per Thousand Est Timber Levy Valuation /3 /2 (Col.l x Col.2) 4,371,611 1.184 5,176 4,371,611 1.226 5,360 (4) Collection % 0.00 100.00 (5) Amount Budgeted (Col.3 x Col.4) XXXXX 5,360 5,359 l/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three -decimal rate). 3/ Use 50% timber assessed valuation or 80% Assessed Valuation of Timber Roll. Form F-195 Page 150 of 177 GF13: 1 of 1 FY 2024-2025 Run: 7/l/2024 11:43:50 AM Bellingham School District No.501 REVENUE WORK SHEET --DEBT SERVICE FUND --LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation for the Timber Excise Tax collection (Revenue Account 1500) is necessary to estimate the Net Excess Levy Collection. The Net Excess Levy equals the Excess Levy Amount minus the sum of the Timber Levy. PART I: LOCAL PROPERTY TAX COLLECTIONS Fall 2024 Spring 2025 1100 TOTAL LOCAL TAXES: PART II: TIMBER EXCISE TAX Fall 2024 Spring 2025 1500 TIMBER EXCISE TAXES: (1) (2) (3) (4) (5) Excess Levy Est. Timber Levy Net Levy Amount Collection % l/ Amount Budgeted Amount (Col.l - Col.2) (Col.3 x Col.4) 34,917,000 10,325 34,906,675 46.00 16,057,071 34,210,000 10,115 34,199,885 54.00 18,467,938 34,525,007 (1) (2) (3) Timber Assessed $ Per Thousand Est Timber Levy Valuation /2 (Col.l x Col.2) 8,743,222 1.181 10,326 8,743,222 1.157 10,116 (4) Collection % 0.00 100.00 (5) Amount Budgeted (Col.3 x Col.4) XXXXX 10,116 10,115 1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three -decimal rate). Form F-195 Page 160 of 177 DS3: 1 of 1 FY 2024-2025 Run: 7/l/2024 11:43:50 AM Bellingham School District No.501 REVENUE WORK SHEET --CAPITAL PROJECTS FUND --LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation for the Timber Excise Tax collection (Revenue Account 1500) is necessary to estimate the Net Excess Levy Collection. The Net Excess Levy equals the Excess Levy Amount minus the sum of the Timber Levy. PART I: LOCAL PROPERTY TAX COLLECTIONS Fall 2024 Spring 2025 1100 TOTAL LOCAL TAXES: PART II: TIMBER EXCISE TAX Fall 2024 Spring 2025 1500 TIMBER EXCISE TAXES: (1) (2) (3) (4) (5) Excess Levy Est. Timber Levy Net Levy Amount Collection % l/ Amount Budgeted Amount (Col.l - Col.2) (Col.3 x Col.4) 16,000,000 4,730 15,995,270 46.00 7,357,824 19,000,000 5,621 18,994,379 54.00 10,256,965 17,614,788 (1) (2) (3) Timber Assessed $ Per Thousand Est Timber Levy Valuation /2 (Col.l x Col.2) 8,743,222 0.541 4,730 8,743,222 0.643 5,622 (4) Collection % 0.00 100.00 (5) Amount Budgeted (Col.3 x Col.4) XXXXX 5,622 5,621 1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three -decimal rate). Form F-195 Page 168 of 177 CPS: 1 of 1 RESOLUTION NO.26-24 CERTIFICATION OF 2025 EXCESS PROPERTY TAXES BELLINGHAM SCHOOL DISTRICT NO. 501 A RESOLUTION of the Board of Directors of Bellingham School District No. 501, Whatcom County, State of Washington, certifying to the Whatcom County Council, the amount of excess property taxes to be levied in calendar year 2024 and collected in year 2025 for the District's General Fund, Debt Service Fund, and Capital Projects Fund. WHEREAS, RCW 84.52.020 requires that the Board of Directors certifies to the Whatcom County Council, Washington the property tax levies to be levied; WHEREAS, RCW 84.52.0531 limits the amount of enrichment levy that may be collected by Bellingham School District in 2024-25 to the maximum per -pupil limit, which means $2,500, as of 2020, increased by inflation annually, multiplied by the number of average annual full-time equivalent students enrolled in the prior school year or as allowed by law; and WHEREAS, the Board of Directors, by resolution number 22-24 adopted a budget for fiscal year 2024-25 that included the following certified excess property taxes to be levied in calendar year 2024 and collected in calendar year 2025: 1) General Fund Educational Support and Operations Levy excess property taxes ("enrichment levy") in the amount of $36,250,000. The Board has determined that as the officially calculated levy lid amount is less than the amount of the levy that voters approved of $37,000,000 and less than the amount of the levy established in the local district budget of $36,250,000, the total of the levy established in the local district budget must be rolled back to the officially calculated levy lid of $36,176,425; 2) Debt Service Fund excess property taxes to pay debt service on all of the District's outstanding unlimited tax general obligation bonds in the amount of $34,210,000; and 3) Capital Projects Fund Technology Capital Projects Levy excess property taxes in the amount of $19,000,000; WHEREAS, the District needs to include refund amounts in the levy certification, NOW, THEREFORE, BE IT RESOLVED, the Board of Directors of Bellingham School District, Whatcom County, Washington, certifies to the Whatcom County Council, Washington and the Superintendent of Northwest Educational Service District 189 the following excess property tax levies, which include administrative refunds, to be levied in calendar year 2024 and collected in calendar year 2025: 1) For the General Fund, an excess property tax levy in the amount of $36,725,137.24. Consistent with the limitations imposed by RCW 84.52.0531; 2) For the Debt Service Fund, an excess property tax levy in the amount of $34,724,258.65; and 3) For the Capital Projects Fund, an excess property tax levy in the amount of $19,266,483.69; BE IT FURTHER RESOLVED, the Board of Directors of Bellingham School District, Whatcom County, Washington, authorizes the Secretary to the Board, the President of the Board, the District's Chief Financial Officer and other appropriate officers of the district to take all other actions and execute all other documents necessary to effectuate the provisions of this resolution, and all prior actions take in furtherance of and not inconsistent with the provisions of this resolution are ratified and confirmed in all respects. APPROVED by the Board of Directors of Bellingham School District No. 501, Whatcom County, Washington, at a regular open public meeting thereof, of which due notice was given as required by law, held this 14th day of November 2024, the following Directors being present and voting in favor of the resolution. Dou las Benjamin Je if r M son amille Diaz Hackler r _ Katie Rose Ritchey A&ES Gregory Ba er, Superinten en of Schools Secretary to the Board 0 Bellingham Public Schools a collective commitment November 15, 2024 Ms. Lisa Bruner Legislative Clerk of Whatcom County Council Whatcom County Courthouse 311 Grand Avenue Bellingham, WA 98225 Re: RCW 84.52.020 — Certification of Levies for Collection in 2025 Dear Ms. Bruner: Enclosed please find a copy of the Bellingham School District's signed DOR Levy Certification Form and Resolution 26-24 wherein the School Board officially approved the certification of 2024 excess property taxes and thereby: • established the Education Support and Operations (Enrichment) Levy in the General Fund for 2025 collection as $36,725,137.24, including refunds of $548,712.24; and • established the Bond Levy in the Debt Service Fund at $34,724,258.65, including refunds of $514,258.65; and • established the Technology Levy in the Capital Projects Fund at $19,266,483.69, including refunds of $266,483.69. As stated in Resolution 26-24 the Assessor of Whatcom County, Washington is authorized and directed without further Board action, to reduce the General Fund excess property tax amount to be extended upon the tax rolls and collected in calendar year 2025 consistent with the limitations imposed by RCW 84.52.0531. Also included is Resolution 22-24 wherein the School Board adopted a budget for fiscal year 2024-25, the official Certification page of the 2024-25 budget, and the levy calculation pages from the district's state budget document. Please let me know if you need any more information to satisfy the district's certification and notification obligations for our voter approved levies. Sincerely, 1K Kathryn Weilage Chief Financial Officer Bellingham School District, No. 501 Whatcom County Enclosures (4) cc: Dr. Greg Baker, Superintendent Ms. Lori McLeod, Fiscal Services Supervisor, ESD 189 Ms. Rebecca Xczar, Whatcom County Assessor Mr. Ryan Swanson, Piper Sandler & Co. Bellingham Public Schools • 1985 Barkley Blvd., Bellingham, WA 98226-6605 • Phone: 360-676-6400 • bellinghamschools.org Department of Revenuek- Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 11 Mark Deebach I (Name), Assistant Superintendent (Title), for I Ferndale School District No. 502 1 (District name), do hereby certify to the r whatcom (Name of county) County legislative authority that the Board (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 1 6/26/2024 (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when-us'the "other" options. Signature- Date: Afg--JQ=—Zn( To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 Department of Revenue (�& Washington State Lenvy CeA:Mcation Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Dr. Christopher Granger (Name), Superintendent (Title), for Blaine (District name), do hereby certify to the JWhatcorn J (Name of county) County legislative authority that the [School Board (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 108/26/2024 (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description wh ,. u in he "0 options. Signature: Date: 1zaq To request this document in an alternate format, please complete the form.dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 r- Ln cf-3 ,:Zrl N C) CPA Ln (14 r14 0 (7) U) 11 >I co 4J 0 Q0 u (PI in CY) 00 co CD C) (Y) G) CD n Cl 4-' Ln cD CD CD C) - 1. -1 �34 Ln cp 173, (Y) CD 0 1 co CD 44 Ln H Ln 0 �4 flu Q-4 (0, CD C) C) C) 0 CD CD C D, C) H Q0 N N Ln I'D CD Ci 0 co r- CD %T I-T (Y) (N U-) C) C) 4) 4J 0) 0) CD (D r--i (Y) C\j N C) Lr) co l-o co >1 X M "C', m X C) a) 0 Ln N r- U-) 4J (.11 CC- ri 0 z to 0 (1), f24 4-) 0 u 4—j- (P; N aU) 0 CD w IQO (D CY) cri D4 00 CD r-A rl x 0 W"4V Ln N U") cb 0 to L-- C) 04 (n r-4 co 00 G) LID Lr) CD fy) (N lw Ei vrj 0 co CO u M, �4 4J 4-1 0 �D r-q J70 4-) �4 Q0 z H 4-4 '44 (n Ln o 0 H 0 U) rf) E-A Lr) � 0 IN ((.1 r-i (44 �4 :3 U a F4 CD N 4J 0 0 U) U) -P Cf) © N N u w U r- > 4 ::1 f 4 ul rl C14 �.4 (1) f i Ln N 0 fla 4-f W C() to 0 P4 -P Ic; C:) rl ^H ri 'd V) in r. �14 j (1 4) 0 0 rX4 0 > c 0 rd q) M >1 0 0 S4 04 � u 1+4 q) 4J I -W 0 W 0 U) 0 4 >1 a) 0 --1 .41 cn 0 E-1 '7C$ V) clo V) 0 ray: �:j �4 44 -0 04 10 b� �D 11 --1 u Q4 (d r. P., 0 f 11 (1) 0 E-f H to a) f U to N4 i 4 fTJ to � . 4.) r_- 04 I.A' 0) 0 M tll P4 0 41 r� p -�41 �Q z fy, d, w 44 r-q H z t3 u () 0 A � U) U) s C-4 r- is rl 0 H U) W (0 -0 x ro 4) Q 0 E-4 U (10 J-) Eti a) r_ (U 4 a) Q) () E-4 (1) r-i H 0 0 4-J x x (D W 0 CQ W (n �4 0 w bloil RESOLUTION NO. 2324-14. ADOPTION OF 2024-25 BUDGET A RESOLUTION of the Board of Directors of Blaine School District No. 503, Whatcom County, Washington, fixing and determining fund appropriations; adopting the 2024-25 budget, the four year budget plan summary and the four- year enrollment projection; approving certain fund transfers; and providing for other related matters. BE IT RESOLVED BY THE BOARD OF DERECTORS OF BLAINE SCHOOL DISTRICT NO. 503, WHATCOM COUNTY, WASHINGTON, AS FOLLOWS: Section 1. Findings and Determinations. The Board of Directors (the "Board") of Blaine School District No. 503, Whatcom County, Washington (the "District"), takes note of the following facts and hereby makes the following findings and determinations: (a) Pursuant to RCW 28A.505.040, the District has completed the budget for the 2024-25 fiscal year and published electronic notice of the same on its website. The 2024-25 budget includes, among other things, certain fund transfers, a complete financial plan of the District for the ensuing 2024-25 fiscal year and a summary of the four-year budget plan that includes a four-year enrollment projection. (b) Pursuant to RCW 28A.505.060, the Board shall adopt the 2024-25 budget on or before August 31, 2024. Prior to adoption of the 2024-25 budget, the Board shall meet and conduct a public hearing to allow any person to be heard for or against any part of the 2024-25 budget, the four year budget plan, or any proposed changes to uses of enrichment funding under RCW 28A.505.240. (c) The Board, following notice thereof being published in a newspaper of general circulation within the District, conducted a public hearing on August 26, 2024, in accordance with the requirements of RCW 28A.505.060 for the purpose of adopting the 2024-25 budget. Section 2. Fixing.. -and Determ:inim: Fund Appropriations-, Adoption of 2024-25 Budget, Four -Year Budget Summary and Four -Year Enrollment Projection. (a) The Board hereby fixes and determines the appropriation from each fund contained in the 2024-25 budget, as follows: General Fund $415198,569 apital Projects Fund $518353588 Transportation Vehicle Fund $645,614 Debt Service Fund $4,717,910_ Associated Student Body Fund $29%539 (b) The Board hereby adopts the 2024-25 budget, the four-year budget plan summary, and the four-year enrollment projection and the appropriations as fixed and determined above, all of which are on file with the District and incorporated herein by this reference. Section 3. Fund Transfers. {a) The Board, in relation to the 2024�25 budget, hereby (i) approves the transfer or transfers of $1,000,000 in total from the Capital Projects Fund to the Debt Service Fund for the purpose of debt service, and (11) authorizes the District's Director of Finance to determine the exact amount and timing of such transfer or transfers. Section 4. General Authorization and Ratification. The Secretary to the Board, the President of the Board, the District's Director of Finance and other appropriate officers of the District are hereby further authorized to take all other action, to do all other things consistent with this resolution, and to execute all other documents necessary to effectuate the provisions of this resolution, and all actions heretofore taken in furtherance thereof and not inconsistent with the provisions of this resolution are hereby ratified and confirmed in all respects. ADOPTED by the Board of Directors of Blaine School District No. 503, Whatcom County, Washington, at a regular open public meeting thereof, of which due notice was given as required by law, held this 26th day of August, 2024, the following Directors being present and voting in favor of the resolution. BLAh�E SCHOOL DISTRICT NO. 503 �THATQIVI COUNT�ASHINGTON President D1 Secretary to tie Board of Directors Director Blaine School District EP&O (GF) Bond(DSF) CPF Budget Levies $ 6,575,519.00 $ 3,700,000.00 $ Admin Refunds $ 97,063.34 $ 56,219.82 $ 30.,382.59 $ 183,665.75 TotalLevy$ 6,672,582.34 $ 3,756,219.82 $ 30,382.59 $ 10,459,184.75 CPF refunds need to be added to another levy EP&O (GF) Bond(DSF) CPF Budget Levies $ 6,575,519.00 $ 3,700,000.00 $ Admin Refunds $ 97,063.34 $ 56,,219.82 $ CPF Refund $ 30,382.59 Total Levy $ 6;702.,964.93 $ 3,756,219.82 $ $ 10,459,184.75 CPF refunds need to be added to another levy EP&O/CPF Refund 127,445.93 Levy Form Entries Bond(DSF) EP&O Refunds $ 56,219.82 $ 3,75 6,.2 19.]82 Levies $ 127,445.93 $ 617 , 02.,964.93 Combined Total $ 183,665.75 $ 10,459,184.75 EXHIBIT A Department of Revenuw v Washington State Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Ben Thomas I (Name), Director of Finance & Operations (Title), for the Lynden School District (District name), do hereby certify to the Whatcom I (Name of county) County legislative authority that the District School Board (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2026 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 08/15/2024 (Date of public hearing). lar levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description us' e "other" options. Signature Date: To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 00 Oep,urment of Revenue tij Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Lori McLeod (for Dr. Vivanco NWESD Supt.) (Name), Fiscal Services Supervisor (Title), for (Meridian School District (District name), do hereby certify to the Whatcom (Name of county) County legislative authority that the (Board (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 06/26/2024 (Date of public hearing). ular levies Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: l.11 .g! �J1.CGoc' Date: Nov 18, 2024 To request this document in an alternate format, please complete the form dor.wagov/Accessibility_Repuest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 MERIDIAN SCHOOL DISTRICT NO. 505 WHATCOM COUNTY, WASHINGTON RESOLUTION NO. 12-24 CERTIFICATION OF 2025 EXCESS PROPERTY TAXES A RESOLUTION of the Board of Directors of Meridian School District No. 505, Whatcom County, Washington, certifying to the Board of Whatcom County Council and the Superintendent of Northwest Educational Service District 189, the amount of excess property taxes to be levied in year 2024 and collected in year 2025 for the District's General Fund, Debt Service Fund, and Capital Projects Fund; and providing for related matters. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF MERIDIAN SCHOOL DISTRICT NO. 5051 WHATCOM COUNTY, WASHINGTON, as follows: Section 1. Findings and Determinations. The Board of Directors (the "Board") of Meridian School District No. 505, Whatcom County, Washington (the "District") takes note of the following facts and makes the following findings and determinations: (a) Pursuant to RCW 84.52.020, Washington school districts must "... for the purpose of levying district taxes ... make and file such certified budget or estimates with the clerk of the county legislative authority on or before the thirtieth day of November." By Resolution No. 8-24, the Board adopted a budget for Fiscal Year 2024-25, (the "2024-25 Budget"). A copy of the Budget and Excess Levy Summary page from the 2024-2025 Budget (which includes a statement of beginning and ending fund balances) is attached hereto as Exhibit A and by this reference is incorporated herein. (b) The 2024-25 Budget included certified General Fund, educational programs and operation excess property taxes in the amount of $5,868,746 to be levied in 2024 and collected in 2025. The Board has determined that the amount of the District's General Fund educational programs and operation excess tax levy previously certified in the 2024-25 Budget of $5,868,746 should now be increased to $6,000,000. The 2024-25 Budget included certified Debt Service Fund excess property taxes to pay debt service on all of the District's outstanding unlimited tax general obligation bonds in the amount of $1,391,000 to be levied in 2024 and collected in 2025. The 2024-25 Budget included certified Capital Projects Fund excess property taxes in the amount of $1,070,000 to be levied in 2024 and collected in 2025. Section 2. Certification of General Fund Excess Property Tax Levy; Assessor Authorization. Pursuant to RCW 84.52.020, the Board certifies to the Board of Whatcom County Council and the Superintendent of Northwest Educational Service District 189, an excess property tax levy in the amount of $6,000,000 to be levied in calendar year 2024 and collected in calendar year 2025 for the District's General Fund ("2025 GF Levy Amount"). The Assessor of Whatcom County, Washington, is authorized and directed, without further board action, to reduce the 2025 FG:53161971.3 General Fund levy amount to be extended upon the tax rolls and collected in calendar year 2025 to the amount that is produced by $2,500 maximum per pupil, as adjusted by inflation. Section 3. Certification of Debt Service Fund Excess Property Tax Levy. Pursuant to RCW 84.52.020, the Board certifies to the Board of Whatcom County Council and the Superintendent of Northwest Educational Service District 189, an excess property tax levy in the amount of $1,391,000to be levied in calendar year 2024 and collected in calendar year 2025 for the District's Debt Service Fund. Section 4. Certification of Capital Projects Fund Excess Property Tax Levy. Pursuant to RCW 84.52.020, the Board certifies to the Board of Whatcom County Council and the Superintendent of Northwest Educational Service District 189, an excess property tax levy in the amount of $1,070,000 to be levied in calendar year 2024 and collected in calendar year 2025 for the District's Capital Projects Fund. Section 5. General Authorization and Ratification. The Secretary to the Board, the Chair of the Board, the District's Director of Business and Finance and other appropriate officers of the District are severally authorized to take all other actions and execute all other documents necessary to effectuate the provisions of this resolution, and all prior actions taken in furtherance of and not inconsistent with the provisions of this resolution are ratified and confirmed in all respects. Section 6. Effective Date. This resolution takes effect from and after its adoption. ADOPTED by the Board of Directors of Meridian School District No. 505, Whatcom County, Washington, at a regular open public meeting thereof, of which due notice was given as required by law, held this 20th day of November, 2024, the following Directors being present and voting in favor of the resolution. MERIDIAN SCHOOL DISTRICT NO. 505 WHATCO�COUNTY, WASHINGTON - Chair and Director ATTEST: Secretary to the oar irectors Vice Chair and Director Dire for -2- EXHIBIT A 2024-25 Budget and Excess Levy Summary SECTION A: BUDGET SUMMARY Total Revenues and Other Financing Sources Total Appropriation (Expenditures) Other Financing Uses --Transfers Out (G.L. 536) Other Financing Uses (G.L. 535) Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses Beginning Total Fund Balance Ending Total Fund Balance SECTION B: EXCESS LEVIES FOR 2025 COLLECTION Excess levies approved by voters for 2025 collection Rollback mandated by school district Board of Directors 1/ Net excess levy amount for 2025 collection after rollback General Associa Debt Capital Transportat Fund ted Servic Project ion Vehicle Student e Fund s Fund Fund Body Fund 34, 897, 4 322, 730 1, 278, 4 10, 992, 5 293, 544 00 28 66 34, 897, 4 306, 486 1, 293, 8 10, 017, 8 600, 000 00 00 82 0 XXXXX 0 974,685 0 0 XXXXX 0 0 0 0 16, 244 -15, 371 0 -306, 456 2,550,00 200,000 880,000 775,000 440,000 0 2, 550, 00 216, 244 864, 628 774, 999 133, 544 0 6,000,00 0 0 0 0 0 131,254 0 0 0 0 5, 868, 74 XXXXX 1139110 1, 070, 00 0 6 00 0 1/ Rollback of levies needs to be certified pursuant to RCW 84.52.020. Please do NOT include such resolution as part of this document. ®� Department of Revenue (� Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Lori McLeod (for Dr. Vivanco NWESD Supt.) J (Name), Fiscal Services Supervisor (Title), for N°Oksack Valley School District (District name), do hereby certify to the hatcom (Name of county) County legislative authority that the (Board (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in 2025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 1137/1812024 (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies *Examples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: -YLon IV LO—d Date: Nov 18, 2024 To request this document in an alternate format, please complete the form dor.wa gooy/AceessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 RESOLUTION ADOPTING THE 2024-2025 BUDGET NOOKSACK VALLEY SCHOOL DISTRICT NO. 506 RESOLUTION NO. 1 A RESOLUTION of the Board of Directors of Nooksack Valley School District No. 506, Whatcom County, Washington, fixing and determining fund appropriations; adopting the 2024-2025 budget, the four-year budget plan summary, and the four-year enrollment projection; and providing for related matters. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF NOOKSACK VALLEY SCHOOL DISTRICT NO. 506, WHATCOM COUNTY, WASHINGTON, AS FOLLOWS: Section 1. Findings and Determinations. The Board of Directors (the `Board") of Nooksack Valley School District No. 506, Whatcom County, Washington (the "District"), takes note of the following facts and hereby makes the following findings and determinations: (a) Pursuant to RCW 28A.505.040, the District has completed the budget for the 2024- 2025 fiscal year. The 2024-2025 budget includes, among other things, a complete financial plan of the District for the ensuing 2024-2025 fiscal year and a summary of the four-year budget plan that includes a four-year enrollment projection. (b) Pursuant to RCW 28A.505.060, the Board shall adopt the 2024-2025 budget on or before August 1, 2024. Prior to adoption of the 2024-2025 budget, the Board shall meet and conduct a public hearing to allow any person to be heard for or against any part of the 2024-2025 budget, the four-year budget plan, or any proposed changes to uses of enrichment funding under RCW 28A.505.240 (a/kJa Educational Maintenance & Operations Levy). (c) The Board, following notice thereof being published in a newspaper of general circulation within the District, conducted a public hearing on July 18, 2024, in accordance with the requirements of RCW 28A.505.060 for the purpose of adopting the 2024-2025 budget. Section 2. Fixing and Deterrninin fund Apprn nations• Adp tion of 2024-2025 Budget, Four -Year Budget Summary_ and Four -Year Enrollment Projection. (a) The Board hereby fixes and determines the appropriation from each fund contained in the 2024-2025 budget, as follows: General Fund $ 36,962,787.00 _ Capital Projects Fund $ 2,135,209.00 Transportation Vehicle Fund $ 330 000.00 Debt Service Fund $ 3,800,275,00 Associated Student Body Fund $ 223,038.00 (b) The Board hereby adopts the 2024-2025 budget, the four-year budget plan summary, and the four-year enrollment projection and the appropriations as fixed and determined above, all of which are on file with the District and incorporated herein by this reference. Resolution No. 1 2024-2025 Section 3. General Authorization. and Ratification. The Secretary to the Board, the Chairman of the Board, the District's Business Manager and other appropriate officers of the District are hereby further authorized to take all other action, to do all other things consistent with this resolution, and to execute all other documents necessary to effectuate the provisions of this resolution, and all actions heretofore taken in furtherance thereof and not inconsistent with the provisions of this resolution are hereby ratified and confirmed in all respects. ADOPTED by the Board of Directors of Nooksack Valley School District No. 506, Whatcom County, Washington, at a regular open public meeting thereof, of which due notice was given as required by law, held this eighteenth day of July, 2024, the following Directors being present and voting in favor of the resolution. ATTEST: 1 � n - 7_ Secretary to the Board airperson Director Director Resolution No. 1 2024-2025 Director H N N I 0 N P-i m M O O o O m M O O O o o O o o o r-I l0 W 4-1 ra d' M M M rl W N 61 N JJ � O U 0 G N N > 74 C a H a U n O O tT O O O O) O m O O o O o O 4J U o N N N W a N O ul M M M M M 0 41 4 N N 0 ri (14 ro 41 � a, ro o m U ro M C) In O O r-I rn O o W ui p Q! O o 0 O N N O [- O O i U U -> Ol 61 O O r-I O 1) M CN N W a .� a) � l(J W r-I a' M l9 0 00 U) Ga M M M a) AJ S4 N U CI a O in f W M x x x x r M o r O O x x =o a In o o x x w o r x o a�7yy� i M x x W M M N r x G N m N N U .14 41 a El O H to o w P' z 4) ?�' to -0 � O 0 .H W a) rn o U)ro O V) A W o M r W o o �o i() CD o M �T O O o CDN o � P4 U U En x G Ln r N O r— O O yy W C� r- t` N lO 1 W In a' Ol Ln O O C O o y rl H rn i rr v) to to N r� Id N :4 M lD M N N M M O D F W m G N u A 7 O O P4 O T. N O +t a O G C O O 41 U 'D -ri 4J a) Si G ro a U N i q i O �4 M 5 O z O O 4-1 O 1 ro a ¢ m al Ln O a) H U U to �-A O a U S-I a U !4 W a N O ro O -ri +� 4a 44 a O C7 -- a O m a O N pq U al U) 4J to a) O U s4 O 41 u i N G rn O G ul N 4-4 -ri >4 O U u U SI to --I b, U G O N to S4 41 to 1) N A G ro a 41 S4 (V tr) M C -ri tl U a) -ri N O G -H 4a to C C a) O Ly O N41 N 44 c a [� v o u O la R, � El s4 R. U W A .�Il 44 al v .� 41 W I A la +j a) P7 ra rl > W a) C co o O to M o 0 ro � a a to v F '-O 0 0 U) O n w Ul H � ro -,4 o ro 41 ro Is 0) a v G C -1 e a W u a0 ro 4J � v p fA to v si -ri ri ra ro 4) r, x W to ro ' al 4i a G a O u r- u G m U) P; a) O E ri r0 -ri ro 0 X 2i > 0. C G 4-4 a IS O (p a) co U ro z a) P: 0, r.C, _H-r-I Ga G-i O 4J G E z ri X U a) X U u A O H r-I rl ?a Si to to G C G tT G O FI m Ul ra x" ro r-I 0 F ro ro al al (1) a) .H -ri E-I N ri ri W Ul O E O E 4J O �j O x x W W a) w C W W Ul x W O 1- P' r (1) O Z Si ri 2025 Levy Certification-Nooksack Valley SD Final Audit Report 2024-11-18 Created: 2024-11-18 By: Noreen McKinney (nmckinney@nwesd.org) Status: Signed Transaction ID: CBJCHBCAABAAggAyHjz7xx6Ei6LW8VOSZ12-cfGg301G "2025 Levy Certification_Nooksack Valley SD" History Document created by Noreen McKinney (nmckinney@nwesd.org) 2024-11-18 - 5:49:04 PM GMT- IP address: 168.99.78.5 Lw Document emailed to Lori McLeod (Imcleod@nwesd.org) for signature 2024-11-18 - 5:49:31 PM GMT Email viewed by Lori McLeod (Imcleod@nwesd.org) 2024-11-18 - 5:52:08 PM GMT- IP address: 168.99.78.5 Gob Signer Lori McLeod (Imcleod@nwesd.org) entered name at signing as Lori R. McLeod 2024-11-18 - 5:52:42 PM GMT- IP address: 168.99.78.5 09 Document e-signed by Lori R. McLeod (Imcleod@nwesd.org) Signature Date: 2024-11-18 - 5:52:44 PM GMT - Time Source: server- IP address: 168.99.78.5 Q Agreement completed. 2024-11-18 - 5:52:44 PM GMT a Adobe Acrobat Sign I7epcirtment of Revenue (� Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, I Lori McLeod (for Dr. Vivanco NWESD Supt.) (Name), IFiscal Services Supervisor (Title), for JMount Baker School District — I (District name), do hereby certify to the phatcorn (Name of county) County legislative authority that the 13oard (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in tz025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 06/27/2024 (Date of public hearing). Regular levies Levy Total certified levy request amount, which includes the amounts below. General levy Otherievy* Administrative refund amount Non -voted bond debt amount Other* Excess levies 'Lxamples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: LffL UcLad-- Date: Nov 18, 2024 To request this document in an alternate format, please complete the form dor,wa.gov/AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 r►' SCHOOL DISTRICT Board Resolution 23/24:22 Adoption of 2024/2025 Budget A RESOLUTION of the Board of Directors of Mount Baker School District No. 507, Whatcom County, Washington, fixing and determining fund appropriations; adopting the 2024/2025 budget, the four-year budget plan summary and the four-year enrollment projection. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF MOUNT BAKER SCHOOL DISTRICT NO. 507, WHATCOM COUNTY, WASHINGTON, AS FOLLOWS: Section I. Findings and Determinations. The Board of Directors (the "Board") of Mount Baker School District No. 507, Whatcom County, Washington (the "District"), takes note of the following facts and hereby makes the following findings and determinations: (a) Pursuant to RCW 28A.505.040, the District has completed the budget for the 2024/2025 fiscal year and published electronic notice of the same on its website. The 2024/2025 budget includes, among other things, certain fund transfers, a complete financial plan of the District for the ensuing 2024/2025 fiscal year and a summary of the four-year budget plan that includes a four-year enrollment projection. (b) Pursuant to RCW 28A.505.060, the Board shall adopt the 2024/2025 budget on or before August 1, 2024. Prior to adoption of the 2024/2025 budget, the Board shall meet and conduct a public hearing to allow any person to be heard for or against any part of the 2024/2025 budget, the four-year budget plan, or any proposed changes to uses of enrichment funding under RCW 28A.505.240 (aka educational programs and operation levy). (c) The Board, following notice thereof being published in a newspaper of general circulation within the District, conducted a public hearing on June 27, 2024, in accordance with the requirements of RCW 28A.505.060 for the purpose of adopting the 2024/2025 budget. Section 2. Fixing and Determining Fund Appropriations; Adoption of 2024/2025 Budget, Four - Year Budget Summary and Four -Year Enrollment Projection. (a) The Board hereby fixes and determines the appropriation from each fund contained in the 2024/2025 budget, as follows: General Fund _ $33,100,802 Capital Projects Fund $825,000 Transportation Vehicle Fund $640,000 ,: SCHOOL Ot5TPICT Debt Service Fund Associated Student Body Fund 510,175 $239,245 Board Resolution 23/24:22 (b) The Board hereby adopts the 2024/2025 budget, the four-year budget plan summary, and the four-year enrollment projection and the appropriations as fixed and determined above, all of which are on file with the District and incorporated herein by this reference. Section 3. Fund Transfers. The Board as a matter of practice approves the budget with anticipated transfers between funds; however, authorized transfer of these funds shall be approved via a separate resolution. Section 4. General Authorization and Ratification. The Secretary to the Board, the President of the Board, the District's Director of Finance and other appropriate officers of the District are hereby further authorized to take all other action, to do all other things consistent with this resolution, and to execute all other documents necessary to effectuate the provisions of this resolution, and all actions heretofore taken in furtherance thereof and not inconsistent with the provisions of this resolution are hereby ratified and confirmed in all respects. ADOPTED BY THE BOARD OF DIRECTORS of the Mount Baker School District No. 507, Whatcom County, Washington, at a regular open public meeting thereof, of which due notice was given as required by law, held on the 271h day of June 2024 the following Directors being present and voting in favor of the resolution. Mount Baker School District No. 507 Wh;irector m unty, Washington ZVS Director Director Director Director ATTEST Phil Brockman, Secretary G 10 O C C-4 ro 4J � 0 4 O U u) - O � G N ro � s4 F 4J U a) r Lin a o a a z ra .`1 4-) +I U G U Ul O a) F rl w •a 4141 Ea W U) A r-1 Ul O W 0 k U W G rn 44 N N 0 N N C=a 4-4 0 rl O O O m l0 O O O m O 4 rn r r4 o m r1 M M O �D m r (N d' rl Ln M lO M M N I � U)AJ aJ a � u r=a U N p Ln O r l9 M O 'C3 O O O O N r N O O O O - m O m p O Ln m l0 ll rl -ri Ln N m -1 Q' r4 M �,O N m Ln O O 4J M N N 4� 0 N Id P. U) ro 4l I.f) O O O M O O CD r r O CN N N G M m N O 1 d' O Ln r rl 4J O 4 I Ln Ln O a) 14 U U) U ox o p x x -I p m n N x x r O N x x 0 D; x x N M ri N N I NC11 N F O 2 0 U) 4a ro 0 N N O O O m r M N rl M O Ln m rl M M lD r lD m r O O dl r-I m N A. r O M M al Ln Ln r-I M Ln O C I- m(11 Ln r ro r ri w � Ln I Ln I -4 O O N QL d' M ri Ln Ln p M M ' N Ln m u U a 0 0 O 0 + 0 0 4' -H N G ro S4 a) Q a O N r 41 ? M > O 0 0 44 0 b ¢ F U a) Ln 0)U 1)H 0 al U 1-4 U W N ro -H .A S4 S4 w �3 U �J I•a N QQ U O O 0 p N U) O a) U s4 4J r1 a) b) � 6, Q Ln 4-1 -,1 0 U G z U O G N H U N -.-I 0 O V) 4J 4)H U ?4 m — U G N S4 m Ln A S-I Ln G 11 (1) -,1 Cl) O G -H 4� Ln G G a) O 0 N 41 C i1 W G W G G Oro a 'i 4 CL � S4 W -4 U W A C 4-4 al JC F (D a) ro G H U N W A 14 W ro > TS m 4' G 4J 4J I 4J (1) rl W G O ul m O > a 0 m PQ anEll l E+ 'a O ma Ell HQ W G .ri D D al Ga 'a En [L > a P 10 Z c U ro 41 > n m ro ro [� RI a) l4 -,4 .� > 4J W Ln -0 aa)i `N U p. U U a) L7 O rl a) G r1 O G O G G a a) F rori > P. G G 44 G O W a) rn U a w o a El r C) x ro 2 0 A O rn 'a G b) O U x N rl Ln H �-4 i4 f4 La G G G H Vl A a) A F H ro ro ro ro m ro -H -.4 H a) r1 —1 U 4J 4J ,C ,C U C4 m -0 U U rl 41 a 1) Ul ElF1 O O W W W W Ul W a r1 rl � O Cti 2025 Levy Certification -Mount Baker SD Final Audit Report 2024-11-18 Created: 2024-11-18 By: Noreen McKinney (nmckinney@nwesd.org) Status: Signed Transaction ID: CBJCHBCAABAA5be-owYXaCvu105oaecRQ40N81iuElgh "2025 Levy Certification -Mount Baker SD" History Document created by Noreen McKinney (nmckinney@nwesd.org) 2024-11-18 - 5:47:13 PM GMT- IP address: 168.99.78.5 LY Document emailed to Lori McLeod (Imcleod@nwesd.org) for signature 2024-11-18 - 5:47:40 PM GMT Email viewed by Lori McLeod (Imcleod@nwesd.org) 2024-11-18 - 5:51:15 PM GMT- IP address: 168.99.78.5 �fl Signer Lori McLeod (Imcleod@nwesd.org) entered name at signing as Lori R. McLeod 2024-11-18 - 5:51:55 PM GMT- IP address: 168.99.78.5 i�o Document e-signed by Lori R. McLeod (Imcleod@nwesd.org) Signature Date: 2024-11-18 - 5:51:57 PM GMT - Time Source: server- IP address: 168.99.78.5 I 19 Agreement completed. 2024-11-18 - 5:51:57 PM GMT +i I it Adobe Acrobat Sign Department of Revenue( Washington State Form 64 0100 Levy Certification Submit this document, or something similar, to the county legislative authority on or before November 30 of the year preceding the year in which the levy amounts are to be collected. Courtesy copy may be provided to the county assessor. This form is not designed for the certification of levies under RCW 84.52.070. In accordance with RCW 84.52.020, 1 Lori McLeod (for Dr. Vivanco NWESD Supt.) (Name), (Fiscal Services Supervisor (Title), for [Concrete School District I (District name), do hereby certify to the Fkagit (Name of county) County legislative authority that the 13oard (Commissioners, Council, Board, etc.) of said district requests that the following levy amounts be collected in:z025 (Year of collection) as provided in the district's budget, which was adopted following a public hearing held on 07/25/2024 (Date of public hearing). Regular levies Levy General levy Otherlevy* Total certified levy request amount, which includes the amounts below. Administrative refund amount Non -voted bond debt amount Other* Excess levies ,Lxamples of other levy types may include EMS, school district transportation, or construction levies. Examples of other amounts may include levy error correction or adjudicated refund amount. Please include a description when using the "other" options. Signature: .LkDate: Nov 18 2024 Ud -ek,.1::.� ate, _ . To request this document in an alternate format, please complete the form dor.wa.goy/_AccessibilityRequest or call 360-705-6705. Teletype (TTY) users please dial 711. REV 64 0100 (8/23/22) Page 1 of 1 CONCRETE SCHOOL DISTRICT NO. 11 SKAGIT COUNTY WASHINGTON RESOLUTION NO. 1482 ADOPTION OF 2024-25 BUDGET A RESOLUTION of the Board of Directors of Concrete School District Noll, Skagit County Washington, fixing and determining fund appropriations; adopting the 2024- 25 budget, the four year budget plan summary and the four-year enrollment projection; and providing for other related matters. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF CONCRETE SCHOOL DISTRICT NO. 11, SKAGIT COUNTY, WASHINGTON, AS FOLLOWS: Section 1. Findings and Determinations. The Board of Directors (the `Board") of Concrete School District No. 11, Skagit County, Washington (the "District"), takes note of the following facts and hereby makes the following findings and determinations: (a) Pursuant to RCW 28A.505.040, the District has completed the budget for the 2024-25 fiscal year and published electronic notice of the same on its website. The 2024-25 budget includes, among other things, a complete financial plan of the District for the ensuing 2024-25 fiscal year and a summary of the four-year budget plan that includes a four-year enrollment projection. (b) Pursuant to RCW 28A.505.060, the Board shall adopt the 2024-25 budget on or before August 1, 2024. Prior to adoption of the 2024-25 budget, the Board shall meet and conduct a public hearing to allow any person to be heard for or against any part of the 2024-25 budget, the four year budget plan, or any proposed changes to uses of enrichment funding under RCW 28A.505.240 (a/k/a educational programs and operation levy). (c) The Board, following notice thereof being published in a newspaper of general circulation within the District, conducted a public hearing on July 25, 2024, in accordance with the requirements of RCW 28A.505.060 for the purpose of adopting the 2024-25 budget. Section 2. Fixing and Determining Fund Appropriations, Adoption of 2024-25 Bud et Four - Year Bud et SummaKy and Four -Year Enrollment Projection. (a) The Board hereby fixes and determines the appropriation from each fund contained in the 2024-25 budget, as follows: General Fund $12,650 082 Capital Projects Fund $5,425 000 Transportation Vehicle Fund $387,657 Debt Service Fund $0 Associated Student Body Fund 1 $126,438 (b) The Board hereby adopts the 2024-25 budget, the four-year budget plan summary, and the four-year enrollment projection and the appropriations as fixed and determined above, all of which are on file with the District and incorporated herein by this reference. Section 3. General Authorization and Ratification. The Secretary to the Board, the Chair of the Board, the District's Business Manager and other appropriate officers of the District are hereby further authorized to take all other action, to do all other things consistent with this resolution, and to execute all other documents necessary to effectuate the provisions of this resolution, and all actions heretofore taken in furtherance thereof and not inconsistent with the provisions of this resolution are hereby ratified and confirmed in all respects. ADOPTED by the Board of Directors of Concrete School District No. 11, Skagit County, Washington, at a regular open public meeting thereof, of which due notice was given as required by law, held this 251b day of July, 2024, the following Directors being present and voting in favor of the resolution. CONCRETE SCHOOL DISTRICT NO. 11 SKAGIT COUNTY, WASHINGTON Chair and Director �A /YVIN- U Vic hair and Di to iJ Director Director _. Director Secretary to the Board of Directors E G .b o G ro4J +� N S O u U V) G O1 ro > H U) AJ U ro 1� a ro C) v o O 0 N 0 u G 'Z+ U G G 4J U) 0 (D U "H 41N " a N "r w a � 0 0 x w a V Q w y m N F N N � � U U, 0 0 U N 0 I N N r Ca w 0 M r o o M n N u7 M 0) r Q0 m M r M r M > m m o m m 10 M N M 10 I � E ) G v [ E � w U N O O O O O N O m Ln p p O O r o r r o• o � d• Ll rn v r o -'A ,n N N r O o 41 r d M m N O M N N 4i O 1) N ro A. m ro o 0 0 0 o O o 0 0 G a a 0 v U u G O O m x x m N d` O O ,n M x x m x r x x w m N x x x x G O N rl r Ln � � I El O 2 O -o � v V w ro o In m M r a' O Ln 1) Pa r O M Ol r Ol r W M O rl lf7 m Q• �' ro d' C) O N N O• W r l0 Ol m O r r N � N N N rl rl 0 • m m 3 U c4 4 to O N 0 v C 4� +3 G O U G rl W ro + i � U rl ?a � Ca O l) a) A A- G M O O O O ri ¢ ,n H U U) F v N N U u YI O -� U i-] U W (V ro -rl a o 0 G C7 � a N fA U 4J " 0 o v O v U) U) v U �4 N b, +j G U) to O LH U -rl i O U G U O G (14 N U N b, O U) 4� S] U G f4 7 U SA v1 U G G -.i N 14 N U) --A u� N O 10 4J N M r0 U W' 41 41 Grl rl '� W U Ln G G -ri ro N U O W O > rl N G-i G G G+ G G O .O a ro a w m W 0 u u vo v E cD Fx 4 aA ao 10 W 0 10 Ea o ro o 4 o ro a > >. a � G N 0) v G W O ..O O N -rl F -0 O U) r) U O G U] s4 � > W G C9 ro -,i D b v a 10 44 G m W n, p, v ro v q 10 b, bi G G rl G U ro +' p 1 G G (1) ro ro G, x N > W -H > V w �o v o a G Qi O U G U G a) UJ P'-, N O F rl ro N -ri G 10 rl , � v FC u r0 r0 u v > � m u > a G G w a 0)o au v U) ro o a a w w o m ro n o c tD 0 x '0 rn H ri —1 }a N U) G G G H U) ,.Q N •p 0 E ro N 0 ) N 0) 0) -H -H '0 E N ri rl U +j 41 '1-- 1'--U CL O, Ga w O O v rJ x x 0) G W x O 0) O U! F E� O O W W P7 w Ea W ly z >4 E O r., 2025 Levy Certification -Concrete S❑ Final Audit Report 2024-11-18 Created: 2024-11-18 By: Noreen McKinney (nmckinney@nwesd.org) Status: Signed Transaction ID: CBJCHBCAABAAPX_RJMv8B2QGJgKfGO-SeMzYeFAxu5xR "2025 Levy Certification -Concrete SD" History Document created by Noreen McKinney (nmckinney@nwesd.org) 2024-11-18 - 5:02:27 PM GMT- IP address: 168.99,78.5 124 Document emailed to Lori McLeod (Imcleod@nwesd.org) for signature 2024-11-18 - 5:02:54 PM GMT c Email viewed by Lori McLeod (Imcleod@nwesd.org) 2024-11-18 - 5:03:17 PM GMT- IP address: 168.99.78.5 Signer Lori McLeod (Imcleod@nwesd.org) entered name at signing as Lori R. McLeod 2024-11-18 - 5:03:48 PM GMT- IP address: 168.99.78.5 da Document e-signed by Lori R. McLeod (Imcleod@nwesd.org) Signature Date: 2024-11-18 - 5:03:50 PM GMT - Time Source: server- IP address: 168.99.78.5 Q Agreement completed. 2024-11-18 - 5:03:50 PM GMT Adobe Acrobat Sign