# Navigating Property Appeals and Community Forest Partnerships in Whatcom County At 9:32 AM on August 6, 2025, the Whatcom County Finance and Administrative Services Committee convened in a hybrid format to tackle two substantial topics that highlighted the county's evolving approaches to both citizen services and environmental stewardship. With Committee Chair Barry Buchanan stepping in to preside over the meeting in the absence of the regular chair, the session would prove to be a revealing examination of how government processes work when they work well — and when they encounter friction. ## Meeting Overview The committee, consisting of Councilmembers Tyler Byrd, Todd Donovan, and Barry Buchanan, gathered with several other council members observing, including Ben Elenbaas, Kaylee Galloway, Jon Scanlon, and Mark Stremler. The meeting was structured around special presentations that would consume most of the time, followed by a swift processing of seventeen consent agenda items totaling millions in contracts and agreements, and concluding with discussion of the ninth budget amendment of the year. ## The Assessor's Office: Transparency Gains, Service Struggles County Assessor Rebecca Xczar opened the meeting with a comprehensive presentation on her office's functions, beginning with the fundamental principle that drives all property assessment work: "All work is defined in our CWs and wax with guidance and oversight provided by the Department of Revenue. We value property for taxation purposes at 100% of true and fair value, unless otherwise exempt by law." Xczar's presentation revealed a department in transition, having invested heavily in technology and transparency while grappling with the practical challenges of serving a community that has seen dramatic increases in property values and, consequently, appeals. The assessor detailed the office's systematic approach to revaluation, explaining how the county is divided into six areas with one-sixth inspected annually while the remaining five-sixths receive statistical updates based on market data analysis. "Changes in assessed value follow analysis of sales in the prior year," Xczar explained, noting that for 2025, the countywide change is estimated at a modest three to five percent increase — a marked contrast to the dramatic increases that sparked controversy in previous years. The office has made significant strides in public accessibility, launching new data portals in fall 2024 that include property information, community dashboards, and a "compr tool" that allows citizens to examine comparable sales within customizable parameters. "We've gotten some really great, positive public feedback," Xczar reported, though she noted that many residents remain unaware of these resources. However, the presentation's most revealing moments came during questioning about the appeals process — an area where technological investments have not yet translated into the smooth, responsive service that both council members and property owners expect. Councilmember Tyler Byrd pressed the assessor on what he characterized as deteriorating response times, noting that appeals information now arrives "at the very end in almost the last day of the deadline, if not the last day of the deadline, which definitely increases the burden on our community and the homeowners who are appealing." Xczar's response illuminated the complex pressures facing the office. "We are not legally required to respond to the appeals," she explained, clarifying that appeals are directed to the Board of Equalization, not the assessor's office. "If there is a check box on their petition, we are required to send a link to sale data. So that is the requirement." Beyond that legal minimum, the office provides additional information "as feasible," but must prioritize their statutorily mandated work of inspections and revaluation. The timing challenges reflect broader systemic issues. Because the Board of Equalization was still processing 2023 appeals well into 2025, the assessor's office didn't receive 2024 appeals until late spring, just as inspection season was beginning. "We didn't start receiving appeals for 2024 until June, May," Xczar explained, noting the timing conflict with field inspection work that cannot be delayed. Byrd, clearly frustrated, pointed to the county's substantial investment in the assessor's office over recent years. "We've been able to, in the last couple of years, increase staff in your department and invest, like you said, substantially in technology to help improve the process," he said. "I'm a little concerned that we've invested so much into technology and increase staff on this side, and yet we still aren't able to just service, provide the same level of service to the community that we historically were able to." The exchange highlighted a fundamental tension in modern government operations: while technological improvements can enhance transparency and internal efficiency, they don't automatically solve capacity constraints when demand increases dramatically. The number of appeals jumped from the "200 something range" when the county's assessment ratio was below 90 percent to over 1,200 in 2023 when the office brought assessments into compliance with state law requiring 100 percent of market value. Xczar acknowledged the challenges while defending her office's performance: "We anticipate we'll be able to answer and respond to all 600 some appeals this year, which we have never — well, we did answer that many last year, but I worked a lot of hours last year, and my staff as well." For 2024, appeals dropped to approximately 630 — "about one half of a percent of all property in the county," meaning "99.5% of properties did not appeal." The assessor also revealed plans for additional process improvements, including an online senior exemption portal launching by the end of September that will allow elderly property owners to apply for tax exemptions from home, eliminating the need for many to travel to the county courthouse during business hours. ## Stewart Mountain Community Forest: A Model of Collaborative Conservation The meeting's second major presentation marked a striking contrast in tone and substance. Chris Elder, senior planner with Whatcom County Public Works, presented eight years of collaborative work culminating in a recommendation for a groundbreaking ownership model for Phase 2 of the Stewart Mountain Community Forest. The project represents a sophisticated approach to balancing multiple community needs: watershed protection, stream flow enhancement, sustainable forestry, tribal access to cultural resources, and public recreation. What makes it remarkable is not just its environmental goals, but the innovative governance structure that has emerged from years of patient negotiation among Whatcom County, the Nooksack Indian Tribe, Whatcom Land Trust, and Evergreen Land Trust. "This has been a culmination of for me, personally, you know, roughly eight years working with a project team," Elder told the committee, his respect for the collaborative process evident. "It's been a pretty incredible and valuable process for me to feel so supported by our community partners." Rather than the county taking direct ownership, the partners recommend creating a subsidiary nonprofit under Whatcom Land Trust, modeled after similar successful structures in the Nisqually region. Whatcom County would maintain representation through two seats on the governance board — one from public works focusing on watershed and natural resources, one from parks addressing public access and recreation. Alex Jeffers, Conservation Director with Whatcom Land Trust, explained the careful balance built into the proposed structure. "What we are looking at is having reserved seats for the core partners that sort of give even votes to the core partners," he said. The approach acknowledges that different stakeholders bring different expertise and legitimate interests to forest management decisions. The 1,616-acre Phase 2 parcel sits strategically between Department of Natural Resources land to the south and Lake Whatcom Park to the west, creating a continuous corridor for both wildlife and watershed protection. But the forest won't be preserved in amber — it will remain a working landscape. "There's every intention to keep this as an actively managed forest, continue harvest," Elder emphasized, noting that Phase 1 is already undergoing pre-commercial thinning designed to improve forest health, reduce wildfire risk, and enhance stream flows. Maggie Taylor, Water Resources Program Manager for the Nooksack Indian Tribe, participated virtually to address questions about tribal involvement. The tribe's support letter noted that "participation on the management board does not preclude the option for formal consultation," preserving the nation's sovereign rights while enabling day-to-day collaboration on technical issues. Councilmember Jon Scanlon pressed for specifics about governance safeguards, asking what mechanisms would ensure the county's interests remain protected in the collaborative model. The answer revealed multiple layers of accountability: reserved board seats, grant requirements mandating forest use and water quality protection, continued county authority over permitting and zoning, and standard forest practice regulations. "Beyond that, some of the grant funding that's coming through does require that the property stay in forest use and be used in a way that is complementary to stream flow and water quality concerns," Jeffers explained. The discussion revealed careful attention to ensuring the collaborative values survive changes in leadership. Scanlon asked whether commitments should be formalized in writing "before we go ahead with this decision." Jeffers outlined how the bylaws and articles of incorporation would spell out the organization's purpose and governance structure, with "a strict process for how that goes about happening" if changes become necessary. County Executive Satpal Sidhu endorsed the questions about formal commitments, stating he would "like to see Council enunciate in writing a memo to the executive office or something that what values you would like to see" as bylaws are developed. He also suggested the bylaws should ultimately receive council approval "so that for perpetuity, we should show that it's a council decision to do that, not just an executive decision." Councilmember Kaylee Galloway praised the collaborative approach, saying she "got excited" reading about the project. "I think developing these sort of consultation frameworks with the tribe and also working with the nonprofit partners, I'm feeling really excited about this," she said, describing the vision as "striking a balance between keeping it a working forest and some of the many co benefits that come from thinning wildfire resistance, watershed health, ecosystem services, carbon sequestration and that access." When Elder requested formal direction to proceed, Councilmember Todd Donovan moved to "recommend to the full council that we endorse the co-management model that's in front of us." The motion sparked brief debate about whether to wait for detailed bylaws, but Donovan argued for giving "the executive some direction and give the people that are involved with this some direction to continue what they're doing." Councilmember Tyler Byrd abstained, saying he'd "rather wait and see the finalized information come back on exactly the structures and what the final bylaws are" before committing. But Buchanan and Donovan voted yes, providing the direction Elder and the collaborative team needed to continue their work. ## Consent Agenda: The Machinery of Government The committee then turned to processing seventeen consent agenda items totaling over $8.8 million in contracts and agreements, a reminder of the constant flow of authorizations required to keep county operations running. The items ranged from a $5.517 million grant to acquire the Stewart Mountain forest land to a $308,750 agreement for small business environmental assistance. Most items passed without discussion, but several generated questions that illuminated ongoing county priorities. Councilmember Mark Stremler asked about a contract with Cowden Brothers Trucking for vactor waste disposal, learning that the county had to switch to private services when the City of Bellingham shut down their waste facility in August 2024. Questions about water studies revealed the county's ongoing efforts to understand groundwater and surface water interactions, critical information for managing competing demands on water resources. Gary Stoyka from Public Works explained that one study, focused on verification of groundwater models, had been running for three years with state funding, while a newer tile drain management study was in its second year. An agreement with the Administrative Office of the Courts for water adjudication cost reimbursement of $1.721 million prompted Scanlon to ask about state cost-sharing, but court staff deferred detailed answers to a later follow-up. The consent items reflected the county's diverse responsibilities: law enforcement training, victim services, juvenile detention, emergency communications, legislative advocacy, floodplain planning, environmental cleanup, and more. Each represents policy decisions made elsewhere now requiring implementation, the often-invisible infrastructure that enables government to function. ## Budget Amendment Nine: The Perpetual Challenge of Fiscal Flexibility The meeting concluded with discussion of the year's ninth budget amendment, a $956,986 adjustment that sparked broader conversation about budget management philosophy. Councilmember Jon Scanlon noted the frequency of amendments — roughly one per month — and asked about efforts to reduce their number. The response from County Executive Satpal Sidhu revealed the fundamental tension between fiscal control and operational flexibility. "The process is, is you cannot predict the changes," Sidhu explained. "Grants come at different times. The needs for contracts come different times." Sidhu argued that frequent smaller amendments actually serve transparency better than fewer larger ones. "Only way we can limit that is, is make them bigger and make them pure. That is actually more incomprehensible when we make every time 50 items bring to you," he said. Budget Director Caleb Allen added that tight budgeting requires more amendments when circumstances change. "The county we budget tightly, like we don't give departments a lot of flexible discretion," he explained. "The budget amendment process allows us to have more control than putting more flexibility in the budget upfront, but it means more amendments when costs increase." Scanlon suggested improvements to budget amendment presentations, requesting columns showing fund balances relative to target levels in both monthly amendments and quarterly financial reports. While Sidhu noted that fund balance information is available online, he agreed to consider adding the comparative information to formal reports presented to council. The exchange highlighted how even technical budget processes involve fundamental questions about democratic accountability, transparency, and the balance between executive flexibility and legislative oversight. ## Closing & What's Ahead The committee adjourned at 10:39 AM, having tackled complex issues that will resonate for years to come. The assessor's office faces continuing pressure to improve appeals processing while maintaining its core mission. The Stewart Mountain Community Forest moves toward what could become a model for collaborative natural resource management. And the ongoing budget amendment discussions reflect broader questions about how government adapts to changing circumstances while maintaining public trust. The meeting demonstrated both the possibilities and limitations of local government reform. Technological improvements and collaborative partnerships can enhance service delivery and expand public participation. But they cannot eliminate the fundamental tensions between competing demands, limited resources, and the need for democratic accountability. The morning's discussions suggested that Whatcom County continues to grapple thoughtfully with these challenges, even when perfect solutions remain elusive.

### Meeting Overview The Whatcom County Finance and Administrative Services Committee met on August 6, 2025, chaired by Councilmember Barry Buchanan after Councilmember Donovan joined remotely. The meeting focused primarily on a report from the County Assessor's Office and a proposal for Phase 2 of the Stewart Mountain Community Forest ownership structure. ### Key Terms and Concepts **Property Tax Assessment:** The process of determining the fair market value of real estate for taxation purposes at 100% of true and fair value, conducted annually by the Assessor's Office. **Board of Equalization (BOE):** The body that hears property tax appeals from property owners who disagree with their assessed value. **Statistical Update:** A method used to revalue properties in areas not being physically inspected, using sales data analysis to adjust assessed values based on market trends. **Community Forest:** A forest management model that balances active forest management, environmental stewardship, and community access through collaborative governance. **Budget Amendment/Supplemental:** Changes to the approved county budget to accommodate new grants, increased costs, or other financial adjustments throughout the year. **Stream Flow Restoration:** Environmental projects designed to improve water flow in streams through forest management practices. **Subsidiary Nonprofit:** A separate organization created under an existing nonprofit to manage specific projects while maintaining oversight from partner organizations. **Consent Agenda:** A group of routine agenda items that are voted on together unless a member requests separate consideration. ### Key People at This Meeting | Name | Role / Affiliation | |---|---| | Barry Buchanan | Committee Chair (Councilmember) | | Tyler Byrd | Councilmember | | Todd Donovan | Councilmember (remote) | | Rebecca Xczar | County Assessor | | Chris Elder | Public Works Senior Planner | | Alex Jeffers | Whatcom Land Trust Conservation Director | | Maggie Taylor | Nooksack Indian Tribe Water Resources Manager | | Satpal Sidhu | County Executive | ### Background Context This meeting addressed two significant ongoing issues in Whatcom County governance. First, the Assessor's Office has been working to rebuild public trust and improve service delivery following challenges with property tax appeals in recent years. The office brought assessed values into compliance with state law in 2023, which dramatically increased appeal volumes from around 200 to over 1,000 cases, straining their response capacity. Second, the Stewart Mountain Community Forest represents an eight-year collaborative effort between the county, Whatcom Land Trust, Evergreen Land Trust, and the Nooksack Indian Tribe to create a working forest that balances timber harvest with environmental stewardship, tribal access, and community recreation. This innovative ownership model could serve as a template for future public-private conservation partnerships. ### What Happened — The Short Version County Assessor Rebecca Xczar presented her annual report, highlighting new online tools for property owners and explaining the appeals process. Councilmember Byrd pressed for faster response times on appeals, citing concerns about customer service despite recent technology and staffing investments. Xczar explained that legal requirements and timing constraints affect their ability to respond more quickly. Chris Elder then presented the recommended ownership structure for Stewart Mountain Community Forest Phase 2, proposing a subsidiary nonprofit under Whatcom Land Trust rather than direct county ownership. After discussion about governance, bylaws, and timber harvesting plans, the committee voted 2-1 (with Byrd abstaining) to recommend the co-management model to the full council. The committee also approved 17 consent agenda items totaling several million dollars in grants and contracts, including $5.5 million for the forest acquisition. They briefly discussed budget amendment procedures, with some members expressing concern about the frequency of budget changes. ### What to Watch Next - Full council consideration of the Stewart Mountain Community Forest co-management model - Development of bylaws for the new subsidiary nonprofit organization - Implementation of the online senior property tax exemption portal in September - Potential policy changes to streamline budget amendment processes - Follow-up on appeals process improvements at the Assessor's Office ---

**Q:** Who chaired the Finance and Administrative Services Committee meeting? **A:** Councilmember Barry Buchanan, filling in for Councilmember Donovan who joined remotely. **Q:** How often does the County Assessor's Office physically inspect properties? **A:** Every six years. The county is divided into six areas, with one area inspected annually while the other five receive statistical updates. **Q:** What was the 2024 property tax appeal count compared to historical levels? **A:** Approximately 630 appeals (0.5% of all properties), compared to around 200 in previous years when the county was under-assessing properties. **Q:** What ownership model was recommended for Stewart Mountain Community Forest Phase 2? **A:** A subsidiary nonprofit under Whatcom Land Trust, with reserved board seats for core partners including Whatcom County. **Q:** How many years has the Stewart Mountain Community Forest project been in development? **A:** Eight years, led by Public Works Senior Planner Chris Elder working with multiple partners. **Q:** What is the estimated property value change countywide for 2025? **A:** A 3-5% increase, based on statistical analysis of market trends. **Q:** How much funding was approved for Stewart Mountain Community Forest Phase 2 acquisition? **A:** $5.5 million through a state grant agreement with the Department of Ecology. **Q:** What new online tool will the Assessor's Office launch in September 2025? **A:** An online senior exemption portal allowing property tax exemption applications from home. **Q:** How many consent agenda items were approved? **A:** Seventeen items, totaling contracts and agreements worth several million dollars. **Q:** What vote count approved the co-management recommendation for Stewart Mountain? **A:** 2-1 vote, with Donovan and Buchanan voting yes, and Byrd abstaining pending more details. **Q:** What is the current senior property tax exemption threshold? **A:** $52,000, which has increased in recent years, qualifying more seniors for exemptions. **Q:** When did the county switch to Cowden Brothers for waste facility services? **A:** August 2024, after the City of Bellingham shut down their waste facility. **Q:** How many budget amendments has the county processed in 2025? **A:** Nine amendments through August, averaging about one per month. **Q:** What percentage of property owners did NOT appeal their 2024 assessments? **A:** 99.5% of property owners did not file appeals. **Q:** What grant amount was approved for small business technical assistance? **A:** $308,750 from the Washington State Department of Ecology. **Q:** What is the daily reimbursement rate for juvenile detention services? **A:** $250 per day from the state Department of Children, Youth and Families. **Q:** How much funding will support WhatComm 911 operations? **A:** $74,045 in pass-through funding from the Washington State Military Department. **Q:** What was the total amount of the budget amendment discussed? **A:** $956,986 for various county department needs and increased costs. **Q:** What was Councilmember Byrd's main concern about the Assessor's Office? **A:** Despite increased staffing and technology investments, appeals response times have not improved to historical service levels. **Q:** What will the Stewart Mountain forest be used for besides timber harvesting? **A:** Environmental stewardship, tribal cultural access, community recreation, and stream flow restoration. ---