1. Keith M. Willnauer Whatcom County Assessor
ASSESSOR’S OFFICE
Keith M. Willnauer
Whatcom County Assessor

2. THE ROLE OF THE OFFICE
Provides uniformity and fairness in the distribution of property tax
Appraises all properties as to their “true and fair market value”
Maintains a listing and description of property accounts, maps, and ownership
Provides taxpayer assistance

5. ON THE SCENE STRATEGIC BROAD TAX POLICY RELEVANCE
TAX IMPACT SUBJECT AWARENESS
DIOLOGUE FOR CLEARITY

6. DOES NOT Set or determine property tax policy
Raise values to raise money or taxes
Determine how much money is needed

7. BUDGET BASED PROPERTY TAX SYSTEM
Dollars come first (pre-set).
Assessed values distribute the individual taxpayer burdens of pre-set dollar tax amounts levied.
Increased assessed values do not create additional tax revenue.

8. PROPERTY TAX BASICS
The Property Tax Formula $ (Levy) _Budget_ = RATE TAX BASE

9. ASSESSED VALUATION /TAX DISTRIBUTION AUTHORIZED TAX AMOUNT __________ = RATE O o O O O O O o O (Tax Base) o O o o O O

10. 3 REASONS TAXES INCREASE
Taxing Districts increase their budgets, Non-Voter approved, (1% Limit or Banked Capacity).
Voters authorize increases or new taxes.
TAX BASE SHIFT

11. 15 YR TAX INCREASE

12. LEVY YEAR IN REVIEW VOTER APPROVED INCREASES Whatcom Co EMS – New Levy
$ 7,869,033 (7.87 Million) increase
South Whatcom Fire District Bond
$ 265,897 (10.60%) increase
Fire District #8 – New Bond
$ 360,650 (39.54%) increase (Bond)
Bellingham School District #501
$ 8,257,479 (15.54%) increase (Bond)

13. LEVY YEAR IN REVIEW FISCAL RESTRAINT HIGHLIGHTS
Birch Bay Park & Rec %
Pt Roberts Park & Rec %
Blaine School Dist # %
Cemetery Dist # %

14. MULTYEAR IN REVIEW MAJOR DISTRICT INCREASES
Bellingham School District #501
$ 35,256,396 (35.25 Million)
134.82% Total-12.26% AnAvg increase
City of Bellingham
$ 10,161,998 (10.16% Million)
69.49% Total – 6.32% AnAvg increase
State of Washington
19.39% Total – 1.76% AnAvg increase

15. PROPERTY TAX A CRISES and IN THE WAY
POLITICALLY INCORRECT TAX BASE
INFUSIONS OF DYNAMIC NEW GOVERNMENT REVENUE
LIGHTENING ROD POLITICAL EXPOSURE
MARKET VALUES MOVING

16. PROPERTY TAX WHAT’S SO GREAT
CONTROLLABLE
DEPENDABLE
PROGRESSIVE
SENSIBLE
ACCOUNTABLE

17. 3 REASONS TAXES INCREASE
Taxing Districts increase their budgets, Non-Voter approved, (1% Limit or Banked Capacity).
Voters authorize increases or new taxes.
TAX BASE SHIFT

18. ASSAULT ON THE TAX BASE SOCIALLY / POLITICALLY CORRECT LAND USES
ALTERNATIVE TAXES INTERFERENCE
EXEMPTION EXPANSIONS
LEGISLATIVE AGENDAS

19. IMPACT EXAMPLES Semiahamoo, Sudden Val, Hirst Non-Profits
Senior Citizens, Disabled
Tribal Fee and Trust
Multi-family, Historical Property
Low Income/Affordable Housing
Cherry Point

20. CHERRY PT-NONRESIDENTIAL HEALTH IN OUR TAX BASE
1.8 BILLION in VALUE – MILLION in TAX
FRACTION of POTENTIAL
TAX BASE SHIFT – $200 to $250 for 250K property

21. PROPERTY TAX BASICS
The Property Tax Formula $ (Levy) _Budget_ = RATE TAX BASE

22. REVALUATION PROCESS Annual revaluation- every year
Every six years – Physical inspct
Ferndale-Lynden – N Mid County
Establish a new 100% Market Value as of noon, Jan 1st 2017
Highest and Best Use
Everything considered
Required Change Notification

23. ASSESSOR’S WEB SITE. Order of Levy Tax Book
ASSESSOR’S WEB SITE * Order of Levy Tax Book * Program Information Exemptions Appeals Contacts / general information * PARCEL DATA SEARCH