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Real Briefings

Whatcom County Council

WHA-CON-SPC-2025-12-02 December 02, 2025 Committee of the Whole Whatcom County
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The Whatcom County Council held a critical special meeting to finalize the 2026 budget through a series of public hearings and votes on tax levies and budget amendments. The meeting resulted in the adoption of most proposed tax increases, including controversial 1% levy increases for county roads, EMS services, conservation futures, and the general fund, along with approval of a $20.97 million budget amendment. The most significant development was the council's decision to approve "bank capacity" increases — taking the full 1% allowed under state law — for most county functions despite strong public opposition to tax increases. The EMS levy increase was particularly contentious, raising the rate from what voters previously approved to the maximum allowed, representing what Council Member Ben Elenbaas called a "19% increase" that is "slightly sensationalized" but actually reflects a 1% increase over the voter-approved rate. The flood control zone district provided the only surprise of the day when the 1% levy increase failed 3-3, forcing the council to approve the alternate 0% increase option. This represented a rare instance where the council rejected a staff-recommended tax increase, with Deputy Executive Aly Pennucci warning that continued rejection of 1% increases makes it "ever harder to deliver on projects" and maintain adequate fund balances. Public testimony was dominated by EMS supporters, including Fire Chief Ben Boyko of Fire District 7 who described life-saving equipment purchases enabled by previous levy funding, and citizen representative Jim Hallett who praised the county's "world class EMS system." However, several speakers including Lyle Sorenson and Hannah Ortiz challenged the council's spending patterns, with Sorenson criticizing the council for never rejecting budget amendments and calling taxpayers "not a bottomless reservoir." The council's internal tensions were clearly visible, with Elenbaas delivering sharp criticism of his colleagues' co

**Flood Control Zone District Budget (AB2025-711):** APPROVED 4-2 (Byrd, Stremler no; Elenbaas absent initially). Staff recommendation aligned with council action. **Flood Control Zone District 1% Levy (AB2025-709):** FAILED 3-3 (Byrd, Donovan, Stremler no). Staff recommended approval; council rejected. **Flood Control Zone District 0% Levy (AB2025-784):** APPROVED 6-0 with Elenbaas absent. Alternative option to failed 1% levy. **2026 County Budget Amendment (AB2025-707):** SUBSTITUTE ADOPTED 4-3 ($20,970,606 increase; Byrd, Elenbaas, Stremler no). Includes council amendments for food bank funding, strategic plan, prosecutor FTE, and court staff. **Conservation…

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**Budget Philosophy and Fiscal Responsibility:** The meeting revealed fundamental philosophical divisions within the council about spending and taxation. Elenbaas argued that the council has established a pattern where "99.999% of the time that I vote no, I'm not supported" and noted that in his experience, the council has only once rejected a budget request. He criticized his colleagues for creating expectations that all spending requests will be approved, saying "if your kids know you always say yes, they'll never stop asking." This criticism was echoed by public speakers, with Lyle Sorenson stating bluntly, "I don't think I've ever seen a budget amendment that came to you that you didn't pass." Several council members acknowledged this dynamic, with Stremler noting the need for council to "find budget cuts" and Donovan reluctantly supporting items while warning about the fiscal hole being created for future years. **Road Fund Structural Issues:** The road levy discussion exposed significant structural problems in how rural road services are funded. Council Member Donovan explained that residents in unincorporated areas pay approximately $850 annually in road fund taxes on top of other county taxes, while city residents pay nothing toward rural roads despite using them. He noted this creates an unsustainable burden on a shrinking tax base, especially if areas like Birch Bay incorporate. Council Member Elenbaas, who supported the road levy despite his general opposition to tax increases, explained his reasoning based on the Public Works Department's track record: "There's historically been one department that has risen above all the rest, in my opinion, with their transparency, with their follow through, with their communication and with their adherence to their requested budgets." He contrasted this with other departments, noting that Public W…
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**Fire and EMS Community:** Strong unified support for the EMS levy increase. Fire Chief Ben Boyko (Fire District 7) detailed specific equipment improvements funded by previous levies, including crash-rated gurneys that reduced worker injuries and cardiac monitors that enable heart attack identification in the field. He reported reviewing two recent cases where paramedics activated hospital cardiac teams before transport, including a 30-year-old female patient. Jim Hallett, citizen representative on the EMS oversight board, praised the county's "world class EMS system" and emphasized the community investment represented. Fire Commissioner Randy VanderHeiden (Fire District 1) called the EMS funding decision potentially "life or death" and urged support for the levy rate "suggested by the EMS providers, backed by its oversight board, approved by the voters." **Public Works Support:** Public Works Director Elizabeth Kosa provided technical details on levy impacts, noting that the 1% flood control levy increase would cost average households $0.69 annually. She confirmed that rejecting the increase would require using fund balance rather than delaying projects initially, though Deputy Executive Pennucci warned of longer-term impacts on service delivery.…
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**Council Member Ben Elenbaas, on council spending patterns:** "My time on council, I can recall one budget item that did not pass once, one time this council has said no when people have come to us for money." **Fire Chief Ben Boyko, on EMS equipment impact:** "Just last week, I reviewed two cases where our paramedics identify critical findings on scene and initiated treatment and activated cath lab before the transport. One of those cases was 30 year old female patient in medicine. There's …
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**Community Conversations:** Council Member Scanlon announced two remaining community meetings — Thursday, December 5, 5-7 PM at Bellingham Public Schools district office for districts 1 and 2, and Thursday, December 12, 3-5 PM at Fair Haven library for district 1. **Biennial Budget Process:** Multiple council members referenced the upcoming biennial budget development beginning in early 2026, with expectations of requiring deeper cuts than the current mid-biennial adjustments. **EMS System Evalua…

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**Tax Rates Increased:** Most county tax rates will increase by 1% in 2026, including county roads ($5.70 annually for average home), EMS (to voter-approved maximum), conservation futures, and general fund levies. **Flood Control Funding Held Flat:** The only levy that did not increase, with the 1% option failing 3-3 and the 0% alternative approved 6-0. **Budget Amendment Approved:** $20.97 million in additional 2026 spending authorized, including council-added items for food banks, strategic planning, prosecutor staff, and court operations. **Service L…
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# Real Briefings — Supplemental Content --- ## MODULE S1: STUDY GUIDE This study guide helps readers understand Whatcom County Council's special meeting focused on budget and tax levies for 2026. ### Meeting Overview The Whatcom County Council met in special session on December 2, 2025, to hold public hearings and vote on the county's 2026 budget and various tax levies. The meeting primarily focused on approving funding mechanisms for flood control, roads, emergency medical services, conservation, and general county operations. ### Key Terms and Concepts **Bank Capacity:** The maximum 1% annual increase in property tax levies allowed under state law. Counties can "bank" unused capacity from previous years to use later. **Flood Control Zone District (FCZD):** A special district that manages flood control infrastructure and levies taxes specifically for flood prevention and management projects. **Conservation Futures:** A county program that levies property taxes to purchase land or development rights for conservation purposes, often leveraging state and federal matching funds. **EMS Levy:** A countywide property tax specifically funding emergency medical services, including paramedic units, training, and dispatch services. **General Fund:** The county's primary operating fund that pays for core government services like courts, sheriff's office, public health, and administration. **Road Fund:** A property tax levy paid only by residents of unincorporated (rural) areas to fund county road maintenance, construction, and snow removal. **Biennium Budget:** A two-year budget cycle that Washington state and counties use for long-term planning. **Public Hearing:** A formal meeting where citizens can comment on proposed government actions before officials vote. ### Key People at This Meeting | Name | Role / Affiliation | |---|---| | Kaylee Galloway | Council Chair | | Todd Donovan | Council member | | Jon Scanlon | Council member | | Barry Buchanan | Council member | | Ben Elenbaas | Council member | | Tyler Byrd | Council member | | Mark Stremler | Council member | | Elizabeth Kosa | Public Works Director | | Aly Pennucci | Deputy County Executive | | Satpal Sidhu | County Executive | | Ben Boyko | Fire Chief, District 7 | | Jim Hallett | Citizen representative, EMS oversight board | | Randy VanderHeiden | Fire Commissioner, District 1 | | Lyle Sorenson | Public speaker | | Hannah Ortiz | Public speaker | ### Background Context Whatcom County, lik…
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This study guide helps readers understand Whatcom County Council's special meeting focused on budget and tax levies for 2026. ### Meeting Overview The Whatcom County Council met in special session on December 2, 2025, to hold public hearings and vote on the county's 2026 budget and various tax levies. The meeting primarily focused on approving funding mechanisms for flood control, roads, emergency medical services, conservation, and general county operations. ### Key Terms and Concepts **Bank Capacity:** The maximum 1% annual increase in property tax levies allowed under state law. Counties can "bank" unused capacity from previous years to use later. **Flood Control Zone District (FCZD):** A special district that manages flood control infrastructure and levies taxes specifically for flood prevention and management projects. **Conservation Futures:** A county program that levies property taxes to purchase land or development rights for conservation purposes, often leveraging state and federal matching funds. **EMS Levy:** A countywide property tax specifically funding emergency medical services, including paramedic units, training, and dispatch services. **General Fund:** The county's primary operating fund that pays for core government services like courts, sheriff's office, public health, and administration. **Road Fund:** A property tax levy paid only by residents of unincorporated (rural) areas to fund county road maintenance, construction, and snow removal. **Biennium Budget:** A two-year budget cycle that Washington state and counties use for long-term planning. **Public Hearing:** A formal meeting where citizens can comment on proposed government actions before officials vote. ### Key People at This Meeting | Name | Role / Affiliation | |---|---| | Kaylee Galloway | Council Chair | | Todd Donovan | Council member | | Jon Scanlon | Council member | | Barry Buchanan | Council member | | Ben Elenbaas | Council member | | Tyler Byrd | Council member | | Mark Stremler | Council member | | Elizabeth Kosa | Public Works Director | | Aly Pennucci | Deputy County Executive | | Satpal Sidhu | County Executive | | Ben Boyko | Fire Chief, District 7 | | Jim Hallett | Citizen representative, EMS oversight board | …
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Budget & Finance Public Safety Government Operations AB 2025 707 AB 2025 709 AB 2025 711 AB 2025 719 AB 2025 721 AB 2025 723 AB 2025 725 AB 2025 784 Ems System Fire District 1 Fire District 7 Flood Control Zone District Public Works Department Whatcom County Council Aly Pennucci Barry Buchanan Ben Boyko Ben Elenbaas Elizabeth Kosa Hannah Ortiz Jim Hallett Jon Scanlon Kaylee Galloway Khush Brar Lyle Sorenson Mark Stremler Randy Vanderheiden Satpal Sidhu Todd Donovan Tyler Byrd Budget Finance Conservation Futures Ems Levy Flood Control Public Safety Road Funding Tax Revenue