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HomeMy WebLinkAboutres2026-004Whatcom County COUNTY COURTHOUSE 311 Grand Avenue, Ste #105 Bellingham, WA 98225-4038 (360) 778-5010 Agenda Bill Master Report File Number: AB2026-050 File ID: AB2026-050 Version: 1 Status: Approved File Created: 01/12/2026 Entered by: BBowman@co.whatcom.wa.us Department: Treasurer's Office File Type: Resolution Assigned to: Council Finance and Administrative Services Committee Final Action: 01/27/2026 Agenda Date: 01/27/2026 Enactment #: RES 2026-004 Related Files: Primary Contact Email: bbowman(.(ko.whatcom.wa.us TITLE FOR AGENDA ITEM: Resolution canceling uncollectible personal property taxes SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: RCW 84,56.240 requires that the treasurer shall file with the county legislative authority (county council) a list of uncollectible personal property taxes. HISTORY OF LEGISLATIVE FILE Date: Acting Body: Action: Sent To:, 01/27/2026 Council Finance and Administrative RECOMMENDED FOR Services Committee APPROVAL Aye: 6 Boyle, Buchanan, Galloway, Rienstra, Scanlon, and Stremler Nay: 0 emp Absent: 1 Elenbaas 01/27/2026 Council APPROVED Aye: 7 Boyle, Buchanan, Elenbaas, Galloway, Rienstra, Scanlon, and Stremler Nay: 0 Attachments: Proposed Resolution Whatcom County Page 1 Printed on 1/29/2026 PROPOSED BY: Treasurer INTRODUCTION DATE: 01/12/2026 RESOLUTION NO. 2026-004 CANCELLING UNCOLLECTIBLE PERSONAL PROPERTY TAXES WHEREAS, RCW 84.56.240 requires that the treasurer shall file with the county legislative authority (county council) a list of uncollectible personal property taxes; and WHEREAS, Council action is required to formally cancel the uncollectible personal property tax. NOW, THEREFORE, BE IT RESOLVED by the Whatcom County Council that the uncollectible personal property tax, attached hereto as Exhibit A & B, is hereby cancelled. APPROVED this 27thday of January 2026. ATTEs'P ,Z- ® jCOO t Cathy I141ka"C-66r�c, fthe,AG'o tricil APPROVED AS,T,O FORM: Tom Seguine, Civil Deputy Prosecutor Page I WHATCOM COUNTY COUNCIL WHATCOM COUNTY, WASHINGTON Kaylee Galloway, Council Chair Exhibit A Parcel Numbers (Business) Equipment and Machinery PARCEL/PID NAME AND ADDRESS REASON YR AMOUNT TOTAL 163290 Aero Jet Services filed chapter 7 bankruptcy in 2019 2019 12.36 Attn Marilyn Aaby 2020 20.16 15100 N 78th Way Ste 203 Scottsdale, AZ 85260 32.52 189655 Fairhaven Village Tacos closed 2024 and did not pay 2025 236.56 Maple Falls Inc advance taxes as their final bill 1440 10th St Unit 213 no response to calls or emails Bellingham, WA 98225 236.56 187985 Milanos Restaurant closed 2024 and did not pay 2025 420.75 Maple Falls Inc advance taxes as their final bill 1440 10th St Unit 213 no response to calls or emails Bellingham, WA 98225 420.75 187964 Superdave Genetics sold business and contact info 2022 162.39 Charlie Hunter Productions LLC changed to new owner - no contact 2121 King St info for prev owner - RET MAIL Bellingham, WA 98225 162.39 11079 Bed Bath & Beyond Inc filed chapter 11 bankruptcy in 2023 2498.89 C/O Tax Dept 2023 2024 2439.10 650 Liberty Ave Union, NJ 07083 4937.99 12007 Wireless Advocates LLC filed chapter 7 bankruptcy in 2023 2023 90.59 Tax Department #019 400 Fairview Ave N Ste 1000 Seattle, WA 98109 90.59 13313 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 153.51 1 Tower Ln Ste 800 2025 232.13 Oakbrook Terrace, IL 60181 385.64 173060 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 72.13 1 Tower Ln Ste 800 2025 109.08 Oakbrook Terrace, IL 60181 181.21 173061 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 147.65 1 Tower Ln Ste 800 2025 223.26 Oakbrook Terrace, IL 60181 370.91 173063 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 72.31 1 Tower Ln Ste 800 2025 109.32 Oakbrook Terrace, IL 60181 181.63 174062 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 145.40 1 Tower Ln Ste 800 2025 225.37 Oakbrook Terrace, IL 60181 370.77 174063 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 77.18 1 Tower Ln Ste 800 2025 116.74 Oakbrook Terrace, IL 60181 193.92 174064 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 157.36 1 Tower Ln Ste 800 2025 237.95 Oakbrook Terrace, IL 60181 395.31 174065 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 83.54 1 Tower Ln Ste 800 2025 126.34 Oakbrook Terrace, IL 60181 209.88 174066 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 71.21 1 Tower Ln Ste 800 2025 110.38 Oakbrook Terrace, IL 60181 181.59 180886 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 73.61 1 Tower Ln Ste 800 2025 111.32 Oakbrook Terrace, IL 60181 184.93 186052 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 72.44 1 Tower Ln Ste 800 2025 106.36 Oakbrook Terrace, IL 60181 178.80 186054 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 62.66 1 Tower Ln Ste 800 2025 88.44 Oakbrook Terrace, IL 60181 151.10 186055 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 66.83 1 Tower Ln Ste 800 2025 98.39 Oakbrook Terrace, IL 60181 165.22 187233 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 75.57 1 Tower Ln Ste 800 2025 110.13 Oakbrook Terrace, IL 60181 185.70 187234 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 75.57 1 Tower Ln Ste 800 2025 110.13 Oakbrook Terrace, IL 60181 185.70 187235 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 84.79 1 Tower Ln Ste 800 2025 124.73 Oakbrook Terrace, IL 60181 209.52 187236 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 91.89 1 Tower Ln Ste 800 2025 134.80 Oakbrook Terrace, IL 60181 226.69 187237 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 67.53 1 Tower Ln Ste 800 2025 100.91 Oakbrook Terrace, IL 60181 168.44 187238 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 75.57 1 Tower Ln Ste 800 2025 110.13 Oakbrook Terrace, IL 60181 185.70 187239 Redbox Automated Retail LLC filed chapter 7 bankruptcy in 2024 2024 75.57 1 Tower Ln Ste 800 2025 110.13 Oakbrook Terrace, IL 60181 185.70 191056 Boots Bar & Lounge LLC filed chapter 13 bankruptcy by 2024 371.79 1263 Barkley Blvd Ste B102 owner & included business in 2025 449.69 Bellingham, WA 98226 2024 821.48 147569 Port of Bellingham unable to locate prev owner 2015 139.24 PO Box 1677 Port of Bellingham condemned 2016 135.98 Bellingham, WA 98227 boatslip & took ownership 2017 80.78 2018 90.56 2019 63.11 2020 19.63 2021 18.91 2022 17.22 2023 6.75 572.18 147572 Port of Bellingham unable to locate prev owner 2018 87.18 PO Box 1677 Port of Bellingham condemned 2019 87.91 Bellingham, WA 98227 boatslip & took ownership 2020 37.88 2021 36.45 2022 33.22 2023 12.95 295.59 173291 Benjamin's Salon LLC left several msgs; SOS dissolved; 2022 191.57 Benjamin L Banis no response to letters or calls; 2023 43.39 335 Ohio St 8/18/25 found business gone 2024 45.95 Bellingham, WA 98225 Ifrom location 2025 55.50 336.41 11392 Magellan Group LTD filed BK in 2023; 8/18/25 found 2022 212.27 FDBA ADC INC Magellan Group business gone from location 2023 62.29 2963 Creasey Rd 2024 56.32 Custer, WA 98240 2025 63.80 394.68 8166 Foxwood North Printing Co closed January 2023 unable to find 2023 28.41 Foxwood North LLC owner to pay final tax bill 1200 Old Fairhaven Pkwy #103 Bellingham, WA 98225 28.41 1204 Dale & Thess Munkres no longer owns equip, no longer 2022 250.94 3853 5 Pass Rd haying; no response to letters or 2023 102.10 Everson, WA 98247 calls and no response to site visit 2024 107.02 2025 129.07 589.13 TOTAL WRITE-OFF 13417.04 13417.04 Exhibit B Mobile Home Parcel Numbers Improvements Only PARCEUPID NAME AND ADDRESS REASON YR AMOUNT TOTAL 127070 Mary E Foster destroyed 2020 - Destroyed Prop 2025 128.73 7478 N Enterprise Rd Affidavit rec'd 3.17.2S assessor Ferndale, WA 98248 unable to supplement taxes due to RCW 128.73 35377 Dan & Margaret Rosenlund appraiser found gone - park 2022 116.77 3045 Grant St owner said hauled away in pieces 2023 42.03 Vancouver BC V5K 3H8 owners are deceased 2024 36.07 CANADA 2025 39.22 234.09 TOTAL WRITE-OFF 362.82 362.82