Whatcom County Council

Whatcom County Council held an 8-minute special meeting Monday evening to certify property tax levy amounts for county taxing districts, meeting a state-mandated December 1 deadline. The single agenda item, AB2025-781, passed unanimously 7-0, but not without complications involving two cemetery districts that failed to submit their levy information by the deadline. County Assessor Rebecca Xczar informed council that Cemetery Districts 5 and 7 submitted no levy amounts, resulting in zero certifications for both districts. She warned that state Department of Revenue rules may prevent these districts from later recertifying at higher amounts, since any recertification must be less than the originally certified amount. One district communicated they would submit amounts after their December 8 meeting, but after the legal deadline had passed. Council Member Ben Elenbaas questioned the geographic location of the non-compliant districts and expressed frustration that elected cemetery commissioners weren't fulfilling their statutory duties. Cemetery District 7 was identified as Enterprise Cemetery, which Elenbaas noted has previously failed to publish required budgets. Despite the complications, council proceeded with certification as required by state law, effectively leaving the two districts with zero levy authority for 2026. The brief meeting highlighted ongoing accountability issues with some special purpose districts in Whatcom County, particularly smaller cemetery districts that appear to struggle with basic governance requirements and deadlines.