Today’s News

LEGISLATIVE UPDATE: The Washington State Legislature has passed ESSB 5160. The new law increases the income thresholds for qualifying Senior Citizens and Disabled Persons in the Property Tax Exemption and Property Tax Deferral Programs. Under the new legislation, the 2019 qualifying annual combined gross income (including Social Security, some deductions may apply) for the Exemption Program is $42,043 or less, and $40,000 for 2015 to 2018 prior years. Qualifying income for the Deferral Program increased to $48,511 or less, and $45,000 for 2015 to 2018 prior years.
  See information.
 

Property Revaluation News

The Washington State Department of Revenue has approved the Assessor’s Office's  Annual Real Property Revaluation program. Annually, 1/6th of the county will be physically inspected and the whole county will be statistically revalued. The current annual physical inspection area for revaluation in 2020, for property taxes in 2021, is Cycle Area 5 (see inspection area map, quick view, or detailed view). It includes portions of downtown Bellingham, Lettered Streets, Eldridge, Columbia, Sunnyland, Roosevelt, Geneva and Sudden Valley.

There are important items that are anticipated to create questions and concerns for Whatcom County Taxpayers. The general real estate market for the majority of real property has continued appreciating. The majority of assessed value changes demonstrate this activity similarly. Shifting amongst individual tax burdens, although present, is not the prevalent cause for property tax increases and decreases. (see below) 

NEW LEGISLATIVE UPDATE: The 2017 Washington State Legislature passed Engrossed House Bill (EHB) 2242 and in 2019 passed 2SSB 5313, to meet the Washington State Supreme Court mandated obligation to fully fund basic education. The new law in addition to other education related requirements, makes changes which:

• Increase property taxes imposed by the state. (see below)
• Limit certain voter-approved property taxes imposed by school districts.
• Facilitate state funding for certain school districts.

EHB 2242 temporarily changed the state property tax levy from a budget-based system to a frozen rate-based system and increased the tax rate to a new level for 4 consecutive years beginning in tax year 2018. In the first year, Whatcom County's specific rate for State taxes due in 2018 increased from $ 2.23 to approximately $ 3.20 per thousand dollars of assessed value. This provided an approximate 55% increase (except Senior Citizen and Disabled Person exemption program participants) in the State Tax Dollar portion of your tax bill. In 2018, the Washington State Legislature amended the Bill. As a result, the State Tax Dollar portion rate dropped in Tax Year 2019, the second year, from $ 3.20 to approx. $ 2.76. This rate is returning back up to the first year (2018) rate level (approx. $3.20), for the following 2 years (2020, this tax year,  and 2021).
Individual Local School District Maintenance and Operation (Enrichment) Levies were additionally reduced in tax year 2019 to the lower of $1.50 of levy rate or $ 2,500 per pupil. 2SSB 5313 passed in the 2019 Legislature to increase the 2020 tax year maximum Enrichment Levy Rate up to $2.50. The resulting property tax 2020 tax year increases will be different amounts for each individual local school district. (see Annual Tax Book 2019-2020), (RCW 84.52.0531) For additional information on these laws:

• ◦Detailed Explanation: Washington State Department of Revenue
• ◦Additional Information: Wa. State Office of Superintendent of Public Instruction

The 2019 Tax Year Assessment Roll has been certified and delivered to the County Treasurer. The 2019 Order of Levy is summarized in the Levy Year in Review 2019. 
  

Term

The Assessor is elected to a 4-year term, nonpartisan position. The current term is from January, 2020 to January, 2024. 
 

Mission

Maintain the integrity of a professional property tax administration. Equitably list and establish taxable value for all real and taxable personal property in the county, used to distribute tax responsibility. Deliver irrefutable excellence in customer service.
 

Services

Established by state constitution and laws, directed by the Department of Revenue, the Assessor´s Office:

• Appraises and revalues all real property, and physically inspects 1/6th of all real property, every year. Responds to building permit activity to include new construction additions
• Maintains inventory, description, ownership, sales and mapping for all property
• Publishes an annual tax booklet, which includes the statement of assessed valuations, tax rates and taxes levied within the various taxing districts of Whatcom County
• Provides information, education and assistance: see Tax Guides
• Provides public computer access to assessment data, also now available on the Internet through the Real Property Search
• Allocates value to taxing districts, calculates levy rates and certifies tax roll to Treasurer
• Administers and provides information for tax exemptions:
  
  • Senior Citizen and Disabled Persons exemption
  • Open Space and Designated Forestland taxation
  • Residential Home Improvement exemption
  • Other miscellaneous exemptions
• Prepares defenses of valuations for Board of Equalization, State Board of Tax Appeals and courts

Important: On line "Fill-in" Forms are provided to assist taxpayers, however, "Fill-in" forms cannot be submitted on-line. Many forms require submittal with valid signatures. If you have questions, please contact the Assessor's Office.