### Meeting Overview The Whatcom County Planning and Development Committee met on August 6, 2025 to review an application for open space current use tax assessment for a 5-acre property in Sumas. The committee unanimously recommended approval of the application, which scored 48 points on the county's public benefit rating system. ### Key Terms and Concepts **Open Space Current Use Assessment:** A property tax reduction program that allows qualifying properties to be taxed at their current use value rather than highest and best use value, designed to preserve open space and working lands. **Public Benefit Rating System (PBRS):** A scoring system used by Whatcom County to evaluate open space applications based on natural resource characteristics and current land use, requiring a score of 45 or higher for staff recommendation. **Current Use vs. Highest and Best Use:** Current use taxation assesses property based on how it's actually being used (like farming or open space), while highest and best use would assess it at maximum development potential value. **1970 Open Space Taxation Act:** Washington state legislation that created the framework allowing counties to offer reduced property taxes for agricultural, forest, and other open space lands to prevent conversion to development. **Peat Wetland Soils:** Organic-rich soils formed in waterlogged conditions, typically found in wetland areas and indicating high ecological value for water filtration and wildlife habitat. **Floodplain:** Areas adjacent to rivers and streams that are subject to periodic flooding, as designated by FEMA flood maps. **Habitat Conservation Areas:** Priority habitats designated by the state for protection of fish and wildlife species. ### Key People at This Meeting | Name | Role / Affiliation | |---|---| | Jon Scanlon | Committee Chair (acting), Whatcom County Councilmember | | Ben Elenbaas | Whatcom County Councilmember | | Todd Donovan | Whatcom County Councilmember (absent) | | Alexander Harris | Planning and Development Services Staff | | Barry Buchanan | Whatcom County Councilmember (observer) | | Kaylee Galloway | Whatcom County Councilmember (observer) | | Mark Stremler | Whatcom County Councilmember (observer) | ### Background Context Whatcom County's open space taxation program stems from 1970s state legislation designed to preserve agricultural and natural lands from development pressure. The county administers several types of open space programs - this particular "public benefit open space" requires public access and is evaluated through a detailed scoring system. Properties must achieve at least 45 points to qualify, considering factors like wildlife habitat, flood control benefits, soil quality, and buffering between incompatible land uses. The property in question sits in a unique position within Sumas city limits but requires both county and city approval for the tax designation. Located near the Canadian border in an area that experienced severe flooding in 2021, the property exemplifies the type of marginal land the program was designed to protect - too wet for most development but valuable for flood control and wildlife habitat. ### What Happened — The Short Version Alexander Harris from Planning and Development Services presented one application for open space taxation for a 5-acre property in Sumas. The property scored 48 points on the county's evaluation system, above the 45-point threshold for approval. The land is extremely wet with peat soils, sits in a floodplain, and contains habitat conservation areas. It historically was used for hay but flooding has made that impractical. The landowner agreed to allow public access as required. Both county staff and the Planning Commission recommended approval. Councilmember Elenbaas moved for approval, which passed 2-0 with one member absent. ### What to Watch Next - The application goes to full County Council for final county approval - If approved by County Council, it must also be approved by Sumas City Council before tax benefits take effect - The property owner would then work with county staff to establish public access rules and signage - The county assessor would adjust the property's tax assessment if both jurisdictions approve ---