Property Tax History and Allocation


From the time of statehood until the 1930s, property tax was the only major tax supporting most state and local government programs. Today, property tax accounts for about 30% of total state and local taxes. It continues to be the most important revenue source for public schools, fire protection, library, park and recreation, and other special purpose districts.


State law requires assessors to value all taxable property at 100% of its true and fair market value in money, according to the highest and best use of the property. All real and personal property is subject to tax unless specifically exempted by law.

More Information

If you still have questions about an assessed value, appeals personal property or relief programs, please contact the Whatcom County Assessor at 360-778-5050.

If you have questions about your tax statement or paying your property tax, please contact the Whatcom County Treasurer at 360-778-5160.

For more information about taxes in Washington State, you may contact the Department of Revenue.