Whatcom County Council

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' consistent approval of spending requests while acknowledging his own isolation in typically voting no. Council Member Mark Stremler emphasized the need for the council to "find budget cuts" for the upcoming biennium, while Todd Donovan supported most items reluctantly, noting that the council added approximately $1 million to the executive's proposed budget. The meeting concluded with County Executive Satpal Sidhu challenging the council to provide more specific direction on what services to cut rather than simply calling for reduced spending, noting that 70% of the county budget consists of personnel costs. The approved budget sets up difficult decisions ahead, as multiple council members acknowledged that even steeper cuts will be necessary in the next budget cycle.

**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 Futures Levy (AB2025-719):** ADOPTED 4-3 (1% increase; Byrd, Elenbaas, Stremler no). Staff recommendation aligned with council action. **County Road Levy (AB2025-721):** ADOPTED 6-1 (1% increase; Donovan no). Staff recommendation aligned with council action. Adds $5.70 annually for average $650,000 home. **EMS Levy (AB2025-723):** ADOPTED 5-2 (Byrd, Stremler no). Brings levy to voter-approved maximum of $0.295 per $1,000 assessed value. **General Fund Levy (AB2025-725):** ADOPTED 4-3 (1% increase; Byrd, Elenbaas, Stremler no). Staff recommendation aligned with council action. All alternate 0% options (AB2025-783, AB2025-788) were not acted upon since primary versions passed.

**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 a saying, time is tissue." **Council Member Ben Elenbaas, on response times:** "If you have a heart attack in Blaine, it's 15 minutes. It doesn't matter. It's 15 minutes before somebody's getting to you... And I'm sorry, but you're dead in 15 minutes." **Lyle Sorenson, on taxpayer limits:** "The taxpayers are not a bottomless resource. It's not a bottomless reservoir that you can just at will, tap and take more dollars." **Council Member Todd Donovan, on fiscal sustainability:** "I don't see how the Road Fund is sustainable if we don't make even more drastic cuts, and it wouldn't be sustainable, even in the short term, if the four of us didn't take the bank capacity last time." **County Executive Satpal Sidhu, on budget cuts:** "Just making a statement, yeah, you know, we should spend less. Spend less with what. There is going to be an impact, and we should first define that impact before we're talking about spending less."

# 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, like many local governments, faces structural budget challenges where costs are growing faster than revenues. State law limits property tax increases to 1% annually, but inflation typically runs 2-3%. This creates ongoing pressure to either cut services or find new revenue sources. The county had been through months of budget planning, with departments asked to identify potential cuts at various levels. The executive's office had proposed several 1% levy increases to maintain current service levels, while some council members advocated for smaller increases or cuts to spending. Emergency medical services received particular attention because voters had previously approved a higher levy rate (29.5 cents per $1,000 of assessed value) but the council had initially set it lower when costs appeared manageable. Rising expenses now required using that previously-approved capacity. ### What Happened — The Short Version The council held two combined public hearings—one for flood control district items and one for county budget items. Few members of the public spoke, with EMS supporters advocating for full funding and taxpayer advocates calling for spending restraint. For flood control, the council rejected a 1% levy increase but approved maintaining current levels (0% increase). For the main county budget, they approved a $21 million budget amendment and several tax levies. The EMS levy passed 5-2, bringing it up to the voter-approved rate. The road levy passed 6-1 with a 1% increase. Conservation futures and general fund levies passed 4-3, both with 1% increases. Council members expressed frustration with the structural budget problems but disagreed on solutions—some wanted more aggressive spending cuts while others argued the county provides essential services efficiently. ### What to Watch Next - The next biennial budget process will require even deeper cuts or new revenue sources - Council community conversations scheduled for December 4 (Bellingham) and December 11 (Fair Haven Library) - Implementation of promised EMS administrative efficiencies and cost controls in 2026 --- ## MODULE S2: FLASH CARDS **Q:** What is "bank capacity" in the context of property tax levies? **A:** The maximum 1% annual increase in property tax levies allowed under state law, which counties can save and use in later years if not taken immediately. **Q:** Which flood control levy option did the council ultimately approve? **A:** The 0% increase option (AB2025-784), after rejecting the 1% increase option by a 3-3 tied vote. **Q:** How much money does the county's 2026 budget amendment add to spending? **A:** $20,970,606 (approximately $21 million). **Q:** What was the final vote on the EMS levy? **A:** 5-2 in favor, with Byrd and Stremler voting no. **Q:** How much would the road levy 1% increase cost the average rural homeowner per year? **A:** $5.70 per year for a home valued at $650,000. **Q:** Who is Ben Boyko and why did he speak to the council? **A:** Fire Chief of Whatcom County Fire District 7 (Ferndale), advocating for EMS funding based on equipment improvements and patient outcomes. **Q:** What percentage of voters approved the original EMS levy? **A:** About 64% of voters approved the levy at 29.5 cents per $1,000 assessed value "or less." **Q:** Which council member consistently voted against most tax increases? **A:** Ben Elenbaas, though he supported the EMS and road levies while opposing the budget amendment, conservation futures, and general fund levy. **Q:** What did Council Chair Galloway say about the county's spending being "irresponsible"? **A:** She pushed back on this narrative, arguing the county delivers essential services efficiently and most spending goes to state-mandated functions and public safety. **Q:** How many paramedic units does the county currently operate? **A:** Five medic units covering different geographical areas of the county. **Q:** What structural problem did Council Member Donovan identify with road funding? **A:** Only residents of unincorporated areas pay the road tax, creating an unsustainable burden as the tax base shrinks if areas incorporate. **Q:** According to Director Kosa, how does Public Works handle budget requests? **A:** The department strictly adheres to approved budgets and rarely requests amendments, even when they might be approved. **Q:** What is the county's LNI rate projection for Fire District 7 in 2026? **A:** $5.53 per hour worked by each department member, due to the hazardous nature of emergency response work. **Q:** Which levies require voter approval versus council action? **A:** The EMS levy was previously approved by voters; other levies can be set by the council within state-imposed limits. **Q:** What happens to the alternate ordinances that weren't voted on? **A:** They required no action since the primary versions passed—councils can only adopt one version of each levy. **Q:** How long are response times for heart attacks in remote areas like Blaine or Sumas? **A:** 15-17 minutes, which Council Member Elenbaas noted is often too long for survival. **Q:** What percentage of the county budget goes to personnel costs? **A:** About 70%, according to County Executive Sidhu. **Q:** Which services does Council Member Elenbaas use daily that justify his road levy support? **A:** County roads, which he uses every day and acknowledges he damages with his tractors. **Q:** What did County Executive Sidhu request from council members for future budgets? **A:** Clear direction on what services to cut and what level of service reduction constituents should expect, rather than general calls to "spend less." --- ## MODULE S3: QUIZ WITH ANSWER KEY **Question 1: What was the final vote count on the county's $21 million budget amendment?** - A) 6-1 in favor - B) 5-2 in favor - C) 4-3 in favor - D) Unanimous approval **Question 2: Why did the council initially set the EMS levy below the voter-approved rate?** - A) Voters demanded a lower rate - B) The county didn't need the full amount at the time - C) State law prohibited the higher rate - D) The council wanted to save money for other projects **Question 3: Which council member was absent for the flood control votes but joined later?** - A) Todd Donovan - B) Tyler Byrd - C) Ben Elenbaas - D) Mark Stremler **Question 4: According to Fire Chief Boyko, what equipment improvement helped reduce injuries?** - A) New fire trucks - B) Updated communication systems - C) Crash-rated power gurneys - D) Advanced cardiac monitors **Question 5: What does the Conservation Futures program primarily fund?** - A) Environmental cleanup projects - B) Land purchase and conservation easements - C) Wildlife habitat restoration - D) Park maintenance and operations **Question 6: Which levy passed with the strongest support (6-1 vote)?** - A) General Fund levy - B) EMS levy - C) Road Fund levy - D) Conservation Futures levy **Question 7: What structural challenge did County Executive Sidhu compare to private business practices?** - A) Government can't raise prices like businesses can - B) Government faces the same inflation pressures as businesses - C) Government employees cost more than private workers - D) Government can't cut services like businesses can cut products **Question 8: How much does a new paramedic unit cost to operate annually?** - A) $1 million - B) $2 million - C) $3 million - D) $4 million **Question 9: What did Lyle Sorenson criticize about the budget process?** - A) Too many public hearings - B) Insufficient time for public input - C) The council approves too many spending increases - D) The budget documents were too complex **Question 10: When are the next Community Conversation events scheduled?** - A) December 4 and December 11 - B) December 5 and December 12 - C) January 4 and January 11 - D) No events were announced **Answer Key:** **1. C — The budget amendment passed 4-3, with Buchanan, Donovan, Galloway, and Scanlon voting yes; Byrd, Elenbaas, and Stremler voting no.** **2. B — Council Member Elenbaas explained they lowered the rate because the EMS administrator presented a budget that didn't require the full voter-approved amount, and the council thought it was responsible not to take money they didn't need.** **3. C — Ben Elenbaas joined the meeting after the flood control votes and asked to be marked as voting "no" on all three, though this couldn't be done retroactively without reconsidering the votes.** **4. C — Chief Boyko highlighted crash-rated power gurneys that significantly reduced musculoskeletal injuries among emergency personnel and kept patients safer during transport.** **5. B — Conservation Futures uses property tax revenue to purchase land or development rights for conservation, often leveraging additional state and federal funding.** **6. C — The Road Fund levy passed 6-1, with only Todd Donovan voting no due to concerns about the structural funding model.** **7. B — Sidhu argued that government faces inflation just like businesses do—paying more for fuel, goods, services, and wages—but government gets criticized for raising taxes while businesses routinely raise prices.** **8. C — Council Member Galloway stated that medic units cost about $3 million annually to operate, while community paramedic units cost around $250,000.** **9. C — Sorenson argued the council never says no to budget requests and criticized spending $21 million when taxpayers don't have unlimited resources.** **10. A — Council Member Scanlon announced Community Conversations for December 4 (5-7pm at Bellingham Schools district office) and December 11 (3-5pm at Fair Haven Library).** --- ## MODULE S4: Q&A — COMMON QUESTIONS **Q: Why did some levies pass while others failed or barely passed?** A: The votes reflected different council priorities and political dynamics. The road levy passed 6-1 because even fiscally conservative members recognized infrastructure needs and the Public Works Department's track record. The EMS levy passed 5-2 because it restored voter-approved funding levels. The general fund and conservation levies passed 4-3, showing deeper division about spending priorities. The flood control 1% increase failed 3-3 because members wanted to avoid unnecessary tax increases when fund balance could cover the gap. **Q: How much will these tax increases actually cost homeowners?** A: For rural homeowners with a $650,000 house, the road levy adds $5.70 annually. The flood control increase that failed would have cost 69 cents per year. The EMS levy increase varies by location but generally ranges from $10-30 annually. City residents don't pay the road levy but do pay general fund, conservation futures, and EMS levies. The exact amount depends on your home's assessed value and location. **Q: What happens if the county can't balance its budget in future years?** A: The county will likely face difficult choices: deeper service cuts, staffing reductions, delaying capital projects, or seeking voter approval for new revenue sources. Several council members acknowledged that even these tax increases don't solve the structural imbalance between revenue growth (limited to 1% annually) and cost increases (typically 2-3% with inflation). **Q: Why can't the county just cut spending instead of raising taxes?** A: County Executive Sidhu noted that 70% of the budget is personnel costs, and much of the county's work involves state-mandated services like courts, jails, public health, and land use planning. Council members have struggled to identify significant cuts that wouldn't impact core services. However, several members committed to finding more cuts during the next biennial budget process. **Q: What makes the EMS system special that it deserves full funding?** A: Speakers highlighted Whatcom County's world-class EMS system with excellent response times, high survival rates, advanced equipment, and comprehensive paramedic training programs. The system serves as a regional training hub with high retention rates. Community members noted the system's importance given the county's rural geography and the challenge of providing emergency medical care across large distances. **Q: How does the road funding structure create problems?** A: Only residents of unincorporated (rural) areas pay the road levy, but they also pay higher rates than city residents for other services like libraries and fire districts. As rural areas incorporate into cities, the tax base shrinks while road maintenance needs remain constant. This creates an unsustainable burden on remaining rural residents and makes long-term road funding challenging. **Q: Why did Council Member Elenbaas vote differently than his usual pattern?** A: Elenbaas explained that he supports departments with strong track records of fiscal responsibility and staying within budgets. He praised Public Works Director Kosa for transparency and budget adherence, and he supports EMS because he's personally relied on these services. He votes against items where he sees poor planning or spending without clear benefits. **Q: What role did public input play in these decisions?** A: Public testimony was limited, with most speakers supporting EMS funding and a few advocating for fiscal restraint. Council members noted that budget information has been publicly available for months, and they've been updating advisory committees throughout the process. The lack of extensive public comment may reflect either satisfaction with the proposals or limited public awareness of the meeting. **Q: How does this compare to previous years' budget processes?** A: Multiple council members praised improvements in transparency, timeliness, and detail compared to previous years. They received department-level information earlier and had more opportunity for input. However, the fundamental challenge of costs growing faster than allowed revenue increases continues to worsen each year. **Q: What specific improvements were mentioned for the EMS system?** A: Examples included crash-rated power gurneys that reduced injuries and improved patient safety during transport, advanced cardiac monitors that can identify heart attacks in the field and alert hospitals before arrival, and comprehensive paramedic training programs that address regional shortages while maintaining high retention rates in Whatcom County.

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, like many local governments, faces structural budget challenges where costs are growing faster than revenues. State law limits property tax increases to 1% annually, but inflation typically runs 2-3%. This creates ongoing pressure to either cut services or find new revenue sources. The county had been through months of budget planning, with departments asked to identify potential cuts at various levels. The executive's office had proposed several 1% levy increases to maintain current service levels, while some council members advocated for smaller increases or cuts to spending. Emergency medical services received particular attention because voters had previously approved a higher levy rate (29.5 cents per $1,000 of assessed value) but the council had initially set it lower when costs appeared manageable. Rising expenses now required using that previously-approved capacity. ### What Happened — The Short Version The council held two combined public hearings—one for flood control district items and one for county budget items. Few members of the public spoke, with EMS supporters advocating for full funding and taxpayer advocates calling for spending restraint. For flood control, the council rejected a 1% levy increase but approved maintaining current levels (0% increase). For the main county budget, they approved a $21 million budget amendment and several tax levies. The EMS levy passed 5-2, bringing it up to the voter-approved rate. The road levy passed 6-1 with a 1% increase. Conservation futures and general fund levies passed 4-3, both with 1% increases. Council members expressed frustration with the structural budget problems but disagreed on solutions—some wanted more aggressive spending cuts while others argued the county provides essential services efficiently. ### What to Watch Next - The next biennial budget process will require even deeper cuts or new revenue sources - Council community conversations scheduled for December 4 (Bellingham) and December 11 (Fair Haven Library) - Implementation of promised EMS administrative efficiencies and cost controls in 2026 ---

**Q:** What is "bank capacity" in the context of property tax levies? **A:** The maximum 1% annual increase in property tax levies allowed under state law, which counties can save and use in later years if not taken immediately. **Q:** Which flood control levy option did the council ultimately approve? **A:** The 0% increase option (AB2025-784), after rejecting the 1% increase option by a 3-3 tied vote. **Q:** How much money does the county's 2026 budget amendment add to spending? **A:** $20,970,606 (approximately $21 million). **Q:** What was the final vote on the EMS levy? **A:** 5-2 in favor, with Byrd and Stremler voting no. **Q:** How much would the road levy 1% increase cost the average rural homeowner per year? **A:** $5.70 per year for a home valued at $650,000. **Q:** Who is Ben Boyko and why did he speak to the council? **A:** Fire Chief of Whatcom County Fire District 7 (Ferndale), advocating for EMS funding based on equipment improvements and patient outcomes. **Q:** What percentage of voters approved the original EMS levy? **A:** About 64% of voters approved the levy at 29.5 cents per $1,000 assessed value "or less." **Q:** Which council member consistently voted against most tax increases? **A:** Ben Elenbaas, though he supported the EMS and road levies while opposing the budget amendment, conservation futures, and general fund levy. **Q:** What did Council Chair Galloway say about the county's spending being "irresponsible"? **A:** She pushed back on this narrative, arguing the county delivers essential services efficiently and most spending goes to state-mandated functions and public safety. **Q:** How many paramedic units does the county currently operate? **A:** Five medic units covering different geographical areas of the county. **Q:** What structural problem did Council Member Donovan identify with road funding? **A:** Only residents of unincorporated areas pay the road tax, creating an unsustainable burden as the tax base shrinks if areas incorporate. **Q:** According to Director Kosa, how does Public Works handle budget requests? **A:** The department strictly adheres to approved budgets and rarely requests amendments, even when they might be approved. **Q:** What is the county's LNI rate projection for Fire District 7 in 2026? **A:** $5.53 per hour worked by each department member, due to the hazardous nature of emergency response work. **Q:** Which levies require voter approval versus council action? **A:** The EMS levy was previously approved by voters; other levies can be set by the council within state-imposed limits. **Q:** What happens to the alternate ordinances that weren't voted on? **A:** They required no action since the primary versions passed—councils can only adopt one version of each levy. **Q:** How long are response times for heart attacks in remote areas like Blaine or Sumas? **A:** 15-17 minutes, which Council Member Elenbaas noted is often too long for survival. **Q:** What percentage of the county budget goes to personnel costs? **A:** About 70%, according to County Executive Sidhu. **Q:** Which services does Council Member Elenbaas use daily that justify his road levy support? **A:** County roads, which he uses every day and acknowledges he damages with his tractors. **Q:** What did County Executive Sidhu request from council members for future budgets? **A:** Clear direction on what services to cut and what level of service reduction constituents should expect, rather than general calls to "spend less." ---