HomeMy WebLinkAboutres2025-048Whatcom County COUNTY COURTHOUSE
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Agenda Bill Master Report
File Number: AB2025-826
File ID: AB2025-826 Version: 1 Status: Substitute Approved
File Created: 11/10/2025 Entered by: LBruner@co.whatcom.wa.us
Department: Council Office File Type: Resolution
Assigned to: Council Committee of the Whole Final Action: 12/09/2025
Agenda Date: 12/09/2025 Enactment #: RES 2025-048
Related Files:
Primary Contact Email: rrydel@co.whatcom.wa.us
TITLE FOR AGENDA ITEM:
Resolution certifying Whatcom County's property tax levies for collection in 2026 to the County
Assessor
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE:
RC W 84.52.070
Certification of levies to assessor.
(1) It is the duty of the county legislative authority of each county, on or before the 15th day of
December in each year, to certify to the county assessor the amount of taxes levied upon the
property in the county for county purposes, and on or before the first Monday in December the
respective amounts of taxes levied by the board for each taxing district, within or coextensive
with the county, for district purposes
(2) It is the duty of the council of each city having a population of three hundred thousand or more,
and of the council of each town, and of all officials or boards of taxing districts within or
coextensive with the county, authorized by law to levy taxes directly and not through the county
legislative authority, on or before the thirtieth day of November in each year, to certify to the
county assessor the amount of taxes levied upon the property within the city, town, or district
for city, town or district purposes.
(3) If a levy amount is certified to the county assessor after the applicable deadline in subsection (1)
or (2) of this section, the county assessor may use no more than the certified levy amount for
the previous year for the taxing district. The subsection (3) does not apply to state levies or
Whatcom County Page 1 Printed on 1211012025
Agenda Bill Master Report Continued (AB2025-826)
when the assessor has not certified assessed values as required by RCW 84.48,130 at least
twelve working days before November 30th.
HISTORY OF LEGISLATIVE FILE
Date: Acting Body: Action: Sent To:
12/09/2025 Council Committee of the Whole SUBSTITUTE
RECOMMENDED FOR
APPROVAL
Aye: 6 Buchanan, Byrd, Donovan, Galloway, Scanlon, and Stremler
Nay: 1 Elenbaas
12/09/2025 Council SUBSTITUTE APPROVED
Aye: 5 Buchanan, Donovan, Galloway, Scanlon, and Stremler
Nay: 1 Elenbaas
emp Absent: 1 Byrd
Attachments: Proposed Resolution, Substitute Resolution for 12.9.2025
Whatcom County Page 2 Printed on 1211012025
PROPOSED BY: CLERK OF THE COUNCIL
INTRODUCED: December 9, 2025
RESOLUTION NO. 2025-048
CERTIFYING WHATCOM COUNTY'S PROPERTY TAX LEVIES FOR COLLECTION
IN 2026 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.
NOW, THEREFORE, BE IT RESOLVED, the Whatcom County Council hereby certifies
to the Whatcom County Assessor the respective amounts of taxes levied by Whatcom County
as outlined in Exhibit A to this resolution; 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 9th day of December, 2025.
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APPROVED AS fO-FGRl`4:
approved by Brandon Waldron via email 12
Brandon Waldron, Civil Deputy Prosecutor
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
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Kaylee Galloway, Council Chair
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EXHIBIT A
Please find below the property tax levies to be certified. The ordinances and resolutions authorizing the
levying taxes are as noted below. All were adopted on December 2, 2025.
DISTRICT
REGULAR LEVY
REFUND AMT. INCLUDED
ORD/RES#
General Fund
$50,663,845
$ 261,805.45
ORD2025-059
Road Fund
$25,297,716
$ 173,599.37
ORD 2025-057
Countywide EMS Fund
$16,492,620
$ 70,971.63
ORD 2025-058
Flood Control District
$ 6,616,383
$ 34,498.17
RES 2025-043
Conservation Futures Fund
$ 1,466,818
$ 7,457.53
ORD 2025-056