Taxes are calculated every January when the levy rates are set and the tax roll is certified by the Whatcom County Assessor's Office and then turned over to the Treasurer's Office. The levy rate varies for each taxing district depending upon the budget for each district, and any voter-approved special levies and bonds. This levy rate is multiplied per thousand dollars of assessed value.
Example: $100,000 has an assessed value of $1,000. $1,000 x 15.4223 levy rate = $1,542.23 tax