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Updated 2025 Tax Year

Whatcom County
Property Tax Guide

Everything you need to know about property taxes in Whatcom County, WA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Average 9.53 per $1,000 assessed value, ranges 8-11+ per $1,000 depending on taxing districts
1st Due
Apr 30
2nd Due
Oct 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Whatcom County, Washington operates under a property tax system that serves as the primary funding mechanism for essential local services including schools, fire protection, libraries, parks, and county operations. Property taxes in Whatcom County are calculated based on assessed value multiplied by the applicable tax rate, which varies significantly by location within the county due to overlapping special taxing districts such as school districts, fire districts, and port authorities.

For the 2025 tax year, property tax rates in Whatcom County average approximately 9.53% per $1,000 of assessed value, though individual rates can range from roughly 8% to over 11% depending on your specific location and the special districts that serve your property. The Whatcom County Assessor determines property values annually, typically at market value, while various taxing jurisdictions set their individual levy rates. Property owners should note that Washington State has no assessment cap, meaning assessed values can increase without limitation based on market conditions.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
State Levy$2.83State-wide property tax for state operations
County Levy$0.95Whatcom County general fund operations
School Districts$4.50-6.00Varies by district (Bellingham, Ferndale, etc.)
Fire Protection$0.50-1.50Varies by fire district coverage area
Port Districts$0.15-0.45Port of Bellingham and other port authorities
Library District$0.40-0.60Whatcom County Library System
Hospital District$0.75PeaceHealth St. Joseph Medical Center district
Other Special Districts$0.20-0.80Parks, water/sewer, cemetery districts

Rates shown are for Levy Year 2025 and represent typical ranges. Your exact rate depends on which special taxing districts serve your specific property location. The combined rate averages 9.53% county-wide but varies significantly by area.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Whatcom County, property taxes are due in two installments:

First Installment
Apr 30
Delinquent after Dec 10
Second Installment
Oct 31
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Whatcom County are triggered when property undergoes a change in ownership or when new construction, additions, or improvements are completed after the January 1st assessment date. When these events occur, the County Assessor determines the difference between the old assessed value and the new assessed value, then applies the current tax rate to calculate the supplemental tax bill.

For example, if you purchase a home in June that was previously assessed at $400,000 but now has a market value of $500,000, you would receive a supplemental tax bill for the $100,000 difference prorated from the date of ownership change through the end of the fiscal year (April 30th). The supplemental tax would be calculated as: $100,000 × (your area's tax rate ÷ 1,000) × (months remaining ÷ 12). New construction is handled similarly, with the supplemental assessment applied from the date the improvement is substantially complete.

Example Calculation

Example 1: $300,000 Home in Bellingham

  • Assessed Value: $300,000
  • Senior Citizens' Property Tax Credit Applied: -$71,000 (requires application)
  • Net Taxable Value: $229,000
  • Tax Rate: 10.2% (per $1,000)
  • Annual Tax: $2,336
  • Monthly Escrow: $195

Example 2: $600,000 Home in Ferndale

  • Assessed Value: $600,000
  • No credits applied: $600,000
  • Net Taxable Value: $600,000
  • Tax Rate: 9.1% (per $1,000)
  • Annual Tax: $5,460
  • Monthly Escrow: $455

Example 3: $1,000,000 Home in Rural Whatcom County

  • Assessed Value: $1,000,000
  • No credits applied: $1,000,000
  • Net Taxable Value: $1,000,000
  • Tax Rate: 8.5% (per $1,000)
  • Annual Tax: $8,500
  • Monthly Escrow: $708

Note: Tax credits require annual application and income/age qualification. Rates vary by specific location and special district coverage.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Whatcom County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. Your lender will collect monthly payments equal to approximately 1/12th of your annual property tax bill plus a small cushion (typically 2 months of payments) to ensure adequate funds are available when taxes are due.

Property taxes in Whatcom County are paid in two installments: first-half taxes are due April 30th, and second-half taxes are due October 31st. Your lender will typically pay these bills directly to the Whatcom County Treasurer from your escrow account. You should receive an annual escrow analysis from your lender showing the account activity and any adjustments needed to your monthly payment. It's important to verify that your lender has paid your taxes correctly by checking the Whatcom County Treasurer's website or contacting their office at the beginning of each year to confirm your account shows no delinquent amounts.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Whatcom County for 2025? A: First-half taxes are due April 30, 2025, and second-half taxes are due October 31, 2025. If these dates fall on weekends, payments are accepted the next business day.

Q: What tax credits are available and do they require application? A: Several tax credits are available including the Senior Citizens' Property Tax Credit (for those 61+ meeting income requirements), Disabled Person's Property Tax Credit, and Veterans' Property Tax Credit. ALL credits require annual application and are not automatic - contact the Whatcom County Assessor at (360) 676-6790 for applications.

Q: Is there a homestead credit that limits assessment increases? A: Washington State does not have a homestead credit that caps assessment growth like some states. However, there is a homestead exemption that protects a portion of home equity from creditors, but this does not affect property taxes and requires filing a declaration.

Q: How often are properties reassessed in Whatcom County? A: Properties are reassessed annually by the Whatcom County Assessor. Assessment notices are typically mailed in late April, with appeal deadlines in early July.

Q: What are the penalties for late payment? A: Interest and penalties accrue on delinquent taxes at a rate of 12% per year. First-half taxes become delinquent May 1st, and second-half taxes become delinquent November 1st.

Q: Can I pay property taxes online? A: Yes, Whatcom County offers online payment options through their website. You can pay by electronic check or credit card, though credit card payments may include processing fees.

Q: Why do special district taxes vary so much within the county? A: Whatcom County includes numerous special taxing districts (school, fire, library, port, hospital districts) with different boundaries. Your total tax rate depends on which combination of districts serve your specific property location.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Whatcom County Board of Equalization by July 1st following the assessment notice. Contact the County Assessor's office first to discuss your concerns informally before filing a formal appeal.

Q: What documentation do I need for tax credit applications? A: Requirements vary by credit type but typically include proof of income, age verification, disability documentation, or military service records. Contact the Assessor's office at (360) 676-6790 for specific requirements and application deadlines.

Q: Are there any exemptions for new construction? A: Washington State offers limited property tax exemptions for certain new construction in designated areas, such as multi-family housing in urban centers. Contact the Whatcom County Assessor to determine if your property qualifies for any new construction exemptions.

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