### 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 ---