HomeMy WebLinkAboutres2025-002Whatcom County COUNTY COURTHOUSE
311 Grand Avenue, Ste #105
,'- Bellingham, WA98225-4038
(360) 778-5010
Agenda Bill Master Report
File Number: AB2025-023
File ID: AB2025-023 Version: 1 Status: Approved
File Created: 12/30/2024 Entered by: CHalka@co.whatcom.wa.us
Department: Council Office File Type: Resolution
Assigned to: Council Finance and Administrative Services Committee Final Action: 01/14/2025
Agenda Date: 01/14/2025 Enactment #: RES 2025-002
Related Files:
Primary Contact Email: chalka@co.whatcom.wa.us
TITLE FOR AGENDA ITEM:
Resolution amending Resolution 2024-058 and re -certifying Whatcom County's property tax
levies for collection in 2025 to the county assessor
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE:
See RCW 84.52.070 Certification of levies to assessor
HISTORY OF LEGISLATIVE FILE
Date: Acting Body: Action: Sent To:
01/14/2025 Council Finance and Administrative RECOMMENDED FOR
Services Committee APPROVAL
Aye: 3 Byrd, Donovan, and Buchanan
Nay: 0
01/14/2025 Council APPROVED
Aye: 6 Donovan, Stremler, Buchanan, Galloway, Byrd, and Scanlon
Nay: 1 Elenbaas
Attachments: Proposed Resolution
Whatcom County Page 1 Printed on 1/1612025
PROPOSED BY: CLERK OF THE COUNCIL
INTRODUCED:
RESOLUTION NO. 2025-002
AMENDING RESOLUTION 2024-058 AND
RE -CERTIFYING WHATCOM COUTY'S PROPERTY TAX LEVIES
FOR COLLECTION IN 2025 TO THE COUNTY ASSESSOR
WHEREAS, pursuant to the provisions of RCW 84,52.070, it is the duty of the
Whatcom County Council to certify to the County Assessor the amount of taxes levied upon
the property in the County for County purposes and the respective amounts of taxes levied
by the board for each city, town and taxing district within or coextensive with Whatcom
County in 2025, for city, town, or district purposes; and
WHEREAS, on December 13, 2024, the County Council approved Resolution 2024-
058, certifying Whatcom County's property tax levies for collection in 2025 to the County
Assessor; and
WHEREAS, following approval of Resolution 2024-058, staff identified a clerical error
in the levy amount included in Exhibit A to the Resolution for the County General Fund; and
WHEREAS, the Washington State Department of Revenue's Property Tax Advisory
21.1.2021 outlines when a `recertification" is allowed, including a provision for a
recertification to correct a clerical error; and
WHEREAS, correcting the clerical error is necessary to raise sufficient revenues to
balance the County's 2025 budget.
NOW, THEREFORE, BE IT RESOLVED, the Whatcom County Council hereby
amends Resolution 2024-058 and recertifies to the Whatcom County Assessor the
respective amounts of taxes levied by Whatcom County as outlined in Exhibit A to this
resolution; and
BE IT FURTHER RESOLVED, that this certification replaces the certification
approved through Resolution 2024-058 on December 13, 2024; and
BE IT FURTHER RESOLVED, in making such certification the Council is relying on
information provided by the Whatcom County Administrative Services Finance Division and
adopted by Council through various ordinances; and
BE IT FINALLY RESOLVED, should the valuation change significantly, the County
Assessor, with permission of the taxing district, is hereby authorized to adjust the amount
of taxes levied, upon written notification to the Whatcom County Council.
APPROVED this 14 day of January , 2025.
c 4CyEi ¢t8iek'F�'�'F
� q � `M G ✓ d � ,r� 0
® a
ATTEST:,o��•�
at Cat `1c
Cathy Halka, :Clerk :o`f th.e C`o'uncil
APPROVED AS .TO FORM:
Kellen Kooistra (by email 12/30/2024/ch)
Civil Deputy Prosecutor
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
Kaylee qAloway, Council Chair
Below please find the property tax levies to be certified. The ordinances and resolutions authorizing the
levying taxes are as noted below. All were adopted on November 19, 2024.
DISTRICT
REGULAR LEVY —
----REFUND AMT.
INCLUDED
Ord / Res#
General Fund
$ 49,136,899.49
$ 296,011.36
Ord. 2024-062
Road Fund
$ 25,184,305.47
$ 111,207.79
Ord. 2024-061
Countywide EMS Fund
$ 13,681,686.00
$ 63,899.39
Ord. 2024-059
Flood Control District
$ 6,571,438.74
$ 32,216.14
Res. 2024-049
Conservation Futures Fund
$ 1,487,229.45
$ 7,002.77
Ord. 2024-060