Whatcom County Council

**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 held accountable by the voters." **Cathy Halka (Clerk of the Council), on county obligations:** "It's my understanding that the county legislative authority is required to certify these levy amounts to the assessor by today's date, and the subsequent consequences to taxing districts that did not comply with the deadline requirements would be, in my opinion, a discussion between the assessor and their attorney." **Ben Elenbaas, on Enterprise Cemetery:** "Oh, you mean the one that doesn't have a publ

## 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 assessor. This is a critical deadline that enables the assessor to calculate property tax bills for the following year. The process typically involves dozens of local governments and special districts submitting their approved levy amounts to the county, which then packages them into a single resolution for council approval. This year, two cemetery districts - Cemetery District #5 and Cemetery District #7 (Enterprise Cemetery) - failed to submit their levy amounts by the deadline. Under state law, any recertification after December 1st must be for an amount lower than originally certified. Since these districts submitted zero amounts (by default), they may not be able to collect any property taxes for 2026, creating potential budget crises for these small local governments. The issue highlights the importance of local government compliance with state deadlines and the potential consequences when elected officials of small special districts fail to meet their basic responsibilities. ### What Happened — The Short Version The meeting lasted only 8 minutes and focused entirely on one item. County Assessor Rebecca Xczar explained that two cemetery districts missed the deadline to submit their property tax levy amounts, meaning they would be certified at zero. She warned that state law may prevent these districts from later submitting higher amounts. Council Member Ben Elenbaas asked for more details about the districts and expressed the opinion that elected commissioners should be held accountable by voters for missing deadlines. Staff confirmed that Cemetery District #7 (Enterprise Cemetery) plans to meet on December 8th but acknowledged this is past the legal deadline. The council voted unanimously 7-0 to approve the resolution certifying all levy amounts as submitted, effectively setting the two cemetery districts at zero for 2026. ### What to Watch Next • Monitor whether Cemetery Districts #5 and #7 attempt to recertify their levy amounts after December 1st and whether the Department of Revenue allows it • Watch for potential budget impacts on these cemetery districts if they cannot collect property taxes in 2026 • Follow up on Council Member Elenbaas's ongoing communication with Enterprise Cemetery about their budget publication requirements --- ## MODULE S2: FLASH CARDS **Q:** What was the single agenda item discussed at this special meeting? **A:** AB2025-781, a resolution certifying amounts to be levied by Whatcom County taxing districts to the County Assessor. **Q:** What is the state-required deadline for certifying property tax levy amounts? **A:** December 1st each year, as required by the Revised Code of Washington (RCW). **Q:** How many cemetery districts failed to submit their levy amounts by the deadline? **A:** Two cemetery districts - Cemetery District #5 and Cemetery District #7. **Q:** What is Cemetery District #7 also known as? **A:** Enterprise Cemetery, which serves the Enterprise area of Whatcom County. **Q:** What happens to districts that miss the certification deadline? **A:** Their levy amounts are certified at zero, and state law may prevent them from recertifying at higher amounts later. **Q:** Who is Rebecca Xczar? **A:** The Whatcom County Assessor, the elected official responsible for calculating property tax bills based on certified levy amounts. **Q:** When does Cemetery District #7 plan to meet to determine their levy amount? **A:** December 8th, which is after the legal deadline of December 1st. **Q:** What was the final vote on the resolution? **A:** The resolution passed unanimously 7-0, with all seven council members voting yes. **Q:** Who made the motion to approve the resolution? **A:** Council Member Todd Donovan made the motion, seconded by Council Member Jon Scanlon. **Q:** What time did the meeting begin and end? **A:** The meeting began at 6:01 PM and adjourned at 6:09 PM, lasting about 8 minutes. **Q:** What is Council Member Ben Elenbaas's opinion about districts missing deadlines? **A:** That cemetery districts have elected commissioners who need to fulfill their duties, and if they miss deadlines, they should be held accountable by voters. **Q:** What ongoing issue does Council Member Elenbaas have with Enterprise Cemetery? **A:** He has been communicating with them about their need to publish a budget, which they apparently have not done. **Q:** What restriction does state law place on recertification after the deadline? **A:** Any recertification amount must be lower than the amount originally certified as of the deadline. **Q:** Who confirmed that the county legislative authority must certify by December 1st? **A:** Cathy Halka, the Clerk of the Council, confirmed this requirement. **Q:** What was the enactment number for the approved resolution? **A:** RES 2025-041. **Q:** Why is this certification process important? **A:** It enables the County Assessor to calculate property tax bills for all local governments and special districts for the following year. **Q:** What format was used for this meeting? **A:** A hybrid format, allowing both in-person participation in Council Chambers and remote participation via Zoom. **Q:** According to the assessor, what size is Cemetery District #7 compared to others? **A:** It's one of the largest cemetery districts in the county in terms of past tax levy amounts. --- ## MODULE S3: QUIZ WITH ANSWER KEY **Question 1: What was the primary purpose of this special Whatcom County Council meeting?** - A) To discuss the county's 2026 budget - B) To certify property tax levy amounts for local taxing districts - C) To approve new cemetery district boundaries - D) To address complaints about Enterprise Cemetery **Question 2: How many cemetery districts failed to meet the December 1st deadline for submitting levy amounts?** - A) One - B) Two - C) Three - D) Four **Question 3: What is the consequence for districts that miss the certification deadline?** - A) They pay a fine to the county - B) Their levy amounts are certified at zero - C) They must wait until the following year - D) The county assessor sets their amount **Question 4: Cemetery District #7 is also known as:** - A) Ferndale Cemetery - B) Enterprise Cemetery - C) Bellingham Cemetery - D) Lynden Cemetery **Question 5: When does Cemetery District #7 plan to meet to determine their levy amount?** - A) December 1st - B) December 5th - C) December 8th - D) December 15th **Question 6: What was the final vote count on the resolution?** - A) 6-1 in favor - B) 5-2 in favor - C) 7-0 in favor - D) 4-3 in favor **Question 7: Who made the motion to approve the resolution?** - A) Council Chair Kaylee Galloway - B) Council Member Ben Elenbaas - C) Council Member Todd Donovan - D) Council Member Jon Scanlon **Question 8: According to state law, what restriction applies to recertification after the deadline?** - A) Recertification is completely prohibited - B) Recertification must be for a lower amount than originally certified - C) Recertification requires a supermajority vote - D) Recertification costs additional fees **Question 9: Who is Rebecca Xczar?** - A) The Council Clerk - B) The County Executive - C) The County Assessor - D) A Council Member **Question 10: What ongoing issue does Council Member Elenbaas have with Enterprise Cemetery?** - A) Their cemetery is in poor condition - B) They haven't held required public meetings - C) They need to publish a budget - D) Their commissioners aren't elected properly **Answer Key:** **1. B — The meeting was specifically called to approve AB2025-781, a resolution certifying property tax levy amounts to meet the December 1st state deadline.** **2. B — County Assessor Rebecca Xczar stated that two cemetery districts did not submit anything, so their levy amounts are zero.** **3. B — As explained by the assessor, districts that miss the deadline have their amounts certified at zero, and may not be able to recertify at higher amounts later.** **4. B — Council Clerk Cathy Halka clarified that Cemetery District #7 is Enterprise Cemetery.** **5. C — Lisa Bruner from council staff stated that Cemetery District #7 responded they are having a meeting on December 8th.** **6. C — The roll call vote showed all seven council members (Buchanan, Byrd, Donovan, Elenbaas, Galloway, Scanlon, and Stremler) voting yes.** **7. C — The transcript shows Council Member Todd Donovan made the motion, which was seconded by Jon Scanlon.** **8. B — The assessor explained that Department of Revenue requirements indicate any recertification amount after the deadline must be less than the amount certified as of the deadline.** **9. C — Rebecca Xczar is identified throughout the transcript and minutes as the Whatcom County Assessor.** **10. C — Council Member Elenbaas mentioned that he has been communicating with Enterprise Cemetery about their need to have a published budget.** --- ## MODULE S4: Q&A — COMMON QUESTIONS **Q: Why did the county hold a special meeting just for this one item?** A: Washington state law requires county councils to certify all local taxing district levy amounts to the county assessor by December 1st each year. This is a hard legal deadline that enables the assessor to calculate property tax bills for the following year. The county had to meet this deadline regardless of their regular meeting schedule. **Q: What exactly happens to Cemetery Districts #5 and #7 now that they missed the deadline?** A: Their levy amounts have been certified at zero, meaning they may not be able to collect any property taxes for 2026. The County Assessor warned that state law may prevent them from recertifying at higher amounts later, since any recertification must be lower than the originally certified amount. This could create serious budget problems for these districts. **Q: How could local government officials just miss such an important deadline?** A: The transcript doesn't provide specific reasons, but it reveals that Cemetery District #7 (Enterprise Cemetery) plans to meet December 8th to set their levy amount, suggesting they may not have met recently enough to make the deadline. Council Member Elenbaas noted that these districts have elected commissioners who should fulfill their duties, and if they don't, voters should hold them accountable. **Q: Could these cemetery districts face any other consequences beyond losing tax revenue?** A: The immediate consequence is the potential loss of property tax revenue for 2026. Additionally, the transcript reveals that Enterprise Cemetery has ongoing issues - Council Member Elenbaas mentioned he's been communicating with them about their need to publish a budget, suggesting they may have other compliance problems. **Q: How common is it for taxing districts to miss this deadline?** A: The transcript suggests this is unusual. The County Assessor mentioned that council has handled recertifications in the past, but the tone of the discussion indicates that missing the deadline entirely is not a regular occurrence, especially for multiple districts in the same year. **Q: What's the difference between regular council meetings and special meetings like this one?** A: Special meetings are called outside the regular meeting schedule to address specific urgent items. This meeting lasted only 8 minutes and had just one agenda item, compared to regular meetings that typically cover multiple topics and last much longer. Special meetings must still follow public notice requirements and formal procedures. **Q: Who pays the price when small local governments fail to meet their responsibilities?** A: Ultimately, the residents served by these cemetery districts could be affected if the districts can't maintain their facilities without property tax revenue. Council Member Elenbaas emphasized that elected commissioners should be held accountable by voters, but the immediate impact falls on the communities that depend on these services. **Q: Could the county have done anything to help these districts meet the deadline?** A: The transcript shows that county staff did reach out to the districts. Lisa Bruner mentioned contacting Cemetery District #7, and the assessor noted that one district didn't respond to any communication. The county appears to have made reasonable efforts to ensure compliance, but ultimately each district is responsible for meeting state deadlines. **Q: What happens next in this process?** A: The resolution has been approved and will become RES 2025-041. The County Assessor will now calculate property tax bills for 2026 based on the certified amounts. Cemetery Districts #5 and #7 may attempt recertification, but as the assessor warned, state law may prevent them from certifying amounts higher than zero. **Q: Why is Enterprise Cemetery specifically mentioned as problematic?** A: Beyond missing the levy deadline, Council Member Elenbaas revealed he's been communicating with Enterprise Cemetery about their failure to publish a budget, which appears to be another legal requirement they haven't met. This suggests a pattern of non-compliance with basic governance requirements.

### 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 assessor. This is a critical deadline that enables the assessor to calculate property tax bills for the following year. The process typically involves dozens of local governments and special districts submitting their approved levy amounts to the county, which then packages them into a single resolution for council approval. This year, two cemetery districts - Cemetery District #5 and Cemetery District #7 (Enterprise Cemetery) - failed to submit their levy amounts by the deadline. Under state law, any recertification after December 1st must be for an amount lower than originally certified. Since these districts submitted zero amounts (by default), they may not be able to collect any property taxes for 2026, creating potential budget crises for these small local governments. The issue highlights the importance of local government compliance with state deadlines and the potential consequences when elected officials of small special districts fail to meet their basic responsibilities. ### What Happened — The Short Version The meeting lasted only 8 minutes and focused entirely on one item. County Assessor Rebecca Xczar explained that two cemetery districts missed the deadline to submit their property tax levy amounts, meaning they would be certified at zero. She warned that state law may prevent these districts from later submitting higher amounts. Council Member Ben Elenbaas asked for more details about the districts and expressed the opinion that elected commissioners should be held accountable by voters for missing deadlines. Staff confirmed that Cemetery District #7 (Enterprise Cemetery) plans to meet on December 8th but acknowledged this is past the legal deadline. The council voted unanimously 7-0 to approve the resolution certifying all levy amounts as submitted, effectively setting the two cemetery districts at zero for 2026. ### What to Watch Next • Monitor whether Cemetery Districts #5 and #7 attempt to recertify their levy amounts after December 1st and whether the Department of Revenue allows it • Watch for potential budget impacts on these cemetery districts if they cannot collect property taxes in 2026 • Follow up on Council Member Elenbaas's ongoing communication with Enterprise Cemetery about their budget publication requirements ---

**Q:** What was the single agenda item discussed at this special meeting? **A:** AB2025-781, a resolution certifying amounts to be levied by Whatcom County taxing districts to the County Assessor. **Q:** What is the state-required deadline for certifying property tax levy amounts? **A:** December 1st each year, as required by the Revised Code of Washington (RCW). **Q:** How many cemetery districts failed to submit their levy amounts by the deadline? **A:** Two cemetery districts - Cemetery District #5 and Cemetery District #7. **Q:** What is Cemetery District #7 also known as? **A:** Enterprise Cemetery, which serves the Enterprise area of Whatcom County. **Q:** What happens to districts that miss the certification deadline? **A:** Their levy amounts are certified at zero, and state law may prevent them from recertifying at higher amounts later. **Q:** Who is Rebecca Xczar? **A:** The Whatcom County Assessor, the elected official responsible for calculating property tax bills based on certified levy amounts. **Q:** When does Cemetery District #7 plan to meet to determine their levy amount? **A:** December 8th, which is after the legal deadline of December 1st. **Q:** What was the final vote on the resolution? **A:** The resolution passed unanimously 7-0, with all seven council members voting yes. **Q:** Who made the motion to approve the resolution? **A:** Council Member Todd Donovan made the motion, seconded by Council Member Jon Scanlon. **Q:** What time did the meeting begin and end? **A:** The meeting began at 6:01 PM and adjourned at 6:09 PM, lasting about 8 minutes. **Q:** What is Council Member Ben Elenbaas's opinion about districts missing deadlines? **A:** That cemetery districts have elected commissioners who need to fulfill their duties, and if they miss deadlines, they should be held accountable by voters. **Q:** What ongoing issue does Council Member Elenbaas have with Enterprise Cemetery? **A:** He has been communicating with them about their need to publish a budget, which they apparently have not done. **Q:** What restriction does state law place on recertification after the deadline? **A:** Any recertification amount must be lower than the amount originally certified as of the deadline. **Q:** Who confirmed that the county legislative authority must certify by December 1st? **A:** Cathy Halka, the Clerk of the Council, confirmed this requirement. **Q:** What was the enactment number for the approved resolution? **A:** RES 2025-041. **Q:** Why is this certification process important? **A:** It enables the County Assessor to calculate property tax bills for all local governments and special districts for the following year. **Q:** What format was used for this meeting? **A:** A hybrid format, allowing both in-person participation in Council Chambers and remote participation via Zoom. **Q:** According to the assessor, what size is Cemetery District #7 compared to others? **A:** It's one of the largest cemetery districts in the county in terms of past tax levy amounts. ---