Whatcom County Council

Executive summary

Whatcom County Council held an 8-minute special meeting Monday evening to certify property tax levy amounts for county taxing districts, meeting a state-mandated December 1 deadline. The single agenda item, AB2025-781, passed unanimously 7-0, but not without complications involving two cemetery districts that failed to submit their levy information by the deadline. County Assessor Rebecca Xczar informed council that Cemetery Districts 5 and 7 submitted no levy amounts, resulting in zero certifications for both districts. She warned that state Department of Revenue rules may prevent these districts from later recertifying at higher amounts, since any recertification must be less than the originally certified amount. One district communicated they would submit amounts after their December 8 meeting, but after the legal deadline had passed. Council Member Ben Elenbaas questioned the geographic location of the non-compliant districts and expressed frustration that elected cemetery commissioners weren't fulfilling their statutory duties. Cemetery District 7 was identified as Enterprise Cemetery, which Elenbaas noted has previously failed to publish required budgets. Despite the complications, council proceeded with certification as required by state law, effectively leaving the two districts with zero levy authority for 2026. The brief meeting highlighted ongoing accountability issues with some special purpose districts in Whatcom County, particularly smaller cemetery districts that appear to struggle with basic governance requirements and deadlines.

Key decisions

**AB2025-781 - Resolution certifying amounts to be levied by Whatcom County taxing districts to the County Assessor** - **Vote:** 7-0 unanimous approval - **Staff Recommendation:** Not specified in source documents - **Key Specifics:** Certifies property tax levy amounts for all county taxing districts; two cemetery distric…

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Policy discussion

The meeting centered on a procedural but critical requirement under state law: county legislative authorities must certify special district property tax levies by December 1 each year. County Assessor Rebecca Xczar explained that two cemetery districts failed to meet this deadline, creating potential legal complications. The assessor's office had researched Department of Revenue guidance on recertifications and determined that any recertification after the deadline must be at an amount less than originally certified. Since both Cemetery Districts 5 and 7 were being certified at zero, this would prevent them from later submitting any positive levy amount. Xczar noted her office had attempted to contact the Department of Revenue for clarification but received no response by the meeting time. Clerk of the Council Cathy Halka emphasized that the county's obligation was simply to meet th…

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Stakeholder positions

**County Assessor Rebecca Xczar** provided technical guidance on state requirements and potential legal consequences of late submissions. She emphasized the December 1 deadline and warned about Department of Revenue rules that could prevent later recertification at higher amounts. **Clerk of the Council Cathy Halka** took a procedurally focused position, emphasizing that council's only obligation was to meet the statutory certification deadline and that consequences for non-compliant districts were outside council's purview. **Council Member Ben Elenbaas** expressed frustration with cemetery di…

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Notable quotes

**Rebecca Xczar (County Assessor), on recertification rules:** "Our interpretation is if Council certifies with the zero for both of those that potentially a recertification at a higher amount would not be a legal levy limit for us to calculate." **Ben Elenbaas, on cemetery district accountability:** "These cemetery districts all have elected commissioners that need to fulfill their duties, like we need to fulfill our duties, and if they don't meet a deadline, then they should probably be hel…

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What’s next

**December 8, 2025:** Cemetery District 7 (Enterprise Cemetery) scheduled to meet to determine their levy amounts, though this will be after the legal certification deadline. **December 2, 2025:** Regular Whatcom County Council meeting, as mentioned by Chair Galloway at adjournment. **Ongoing:** County Assessor's office ma…

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What changed

After this meeting, all Whatcom County taxing districts have certified 2026 property tax levy amounts as required by state law. However, Cemetery Districts 5 and 7 are certified at zero dollars, potentially eliminating their property tax revenue for 2026. The county has met its statutory obligation to certify levy amounts by December 1, transferring responsibility for collection calculations to the Cou…

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Full meeting narrative

## MODULE S1: STUDY GUIDE ### Meeting Overview The Whatcom County Council held a brief special meeting on December 1, 2025 at 6:01 PM to certify property tax levy amounts for local taxing districts to the County Assessor, a state-required deadline that must be met by December 1st each year. ### Key Terms and Concepts **Property Tax Levy:** The total amount of property tax revenue that a local government or special district is authorized to collect in a given year. **Taxing District:** A government entity with the authority to levy property taxes, including cities, school districts, fire districts, cemetery districts, and other special purpose districts. **County Assessor:** The elected official responsible for determining property values and calculating property tax bills based on certified levy amounts from all taxing districts. **RCW (Revised Code of Washington):** The state law that requires county councils to certify all taxing district levy amounts to the county assessor by December 1st each year. **Recertification:** The process of submitting revised levy amounts after the original deadline, which state law restricts to amounts lower than originally certified. **Cemetery District:** A special purpose local government that operates and maintains public cemeteries, funded through property tax levies on property within the district boundaries. **Enterprise Cemetery:** Cemetery District #7 in Whatcom County, which serves the Enterprise area and was one of two districts that missed the certification deadline. **AB (Agenda Bill):** The numbering system used by Whatcom County for agenda items, in this case AB2025-781 for the resolution certifying levy amounts. ### Key People at This Meeting | Name | Role / Affiliation | |---|---| | Kaylee Galloway | Council Chair | | Barry Buchanan | Council Member | | Tyler Byrd | Council Member | | Todd Donovan | Council Member | | Ben Elenbaas | Council Member | | Jon Scanlon | Council Member | | Mark Stremler | Council Member | | Rebecca Xczar | Whatcom County Assessor | | Cathy Halka | Clerk of the Council | | Lisa Bruner | Council Office Staff | ### Background Context Every December 1st, Washington state law requires county councils to certify the property tax levy amounts for all local taxing districts to the county…

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Study guide

### Meeting Overview The Whatcom County Council held a brief special meeting on December 1, 2025 at 6:01 PM to certify property tax levy amounts for local taxing districts to the County Assessor, a state-required deadline that must be met by December 1st each year. ### Key Terms and Concepts **Property Tax Levy:** The total amount of property tax revenue that a local government or special district is authorized to collect in a given year. **Taxing District:** A government entity with the authority to levy property taxes, including cities, school districts, fire districts, cemetery districts, and other special purpose districts. **County Assessor:** The elected official responsible for determining property values and calculating property tax bills based on certified levy amounts from all taxing districts. **RCW (Revised Code of Washington):** The state law that requires county councils to certify all taxing district levy amounts to the county assessor by December 1st each year. **Recertification:** The process of submitting revised levy amounts after the original deadline, which state law restricts to amounts lower than originally certified. **Cemetery District:** A special purpose local government that operates and maintains public cemeteries, funded through property tax levies on property within the district boundaries. **Enterprise Cemetery:** Cemetery District #7 in Whatcom County, which serves the Enterprise area and was one of two districts that missed the certification deadline. **AB (Agenda Bill):** The numbering system used by Whatcom County for agenda items, in this case AB2025-781 for the resolution certifying levy amounts. ### Key People at This Meeting | Name | Role / Affiliation | |---|---| | Kaylee Galloway | Council Chair | | Barry Buchanan | Council Member | | Tyler Byrd | Council Member | | Todd Donovan | Council Member | | Ben Elenbaas | Council Member | | Jon Scanlon | Council Member | | Mark Stremler | Council Member | | Rebecca Xczar | Whatcom County Assessor | | Cathy Halka | Clerk of the Council | | Lisa Bruner | Council Office Staff | ### Background Context Every December 1st, Washington state law requires county councils to certify the property tax levy amounts for all local taxing districts to the co…

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Whatcom County Council

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