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Property TaxTax Book › Revenue › Bellingham HB 2015 Public Safety Sales Tax (councilmanic)
CITY · SALES · HB 2015 (2025) §201; RCW 82.14 (uncodified section)

Bellingham HB 2015 Public Safety Sales Tax (councilmanic)

0.10% local public safety sales tax authorized under Engrossed Substitute House Bill 2015 (2025 WA Legislative Session). Imposed by Bellingham City Council without voter approval. Allowed under HB 2015 if the ...

Enacted Sales City
Latest year
Cumulative collected
0.10% of taxable retail sales (Bellingham only)
Current rate
Years of data

About this revenue source

0.10% local public safety sales tax authorized under Engrossed Substitute House Bill 2015 (2025 WA Legislative Session). Imposed by Bellingham City Council without voter approval. Allowed under HB 2015 if the legislative authority adopts the tax by June 30, 2028; after that deadline voter approval is required.

Allowed uses are broad "criminal justice purposes" — including domestic violence services, public-defender staffing, diversion programs, reentry programs, juvenile community placements, alternative response programs, behavioral health crisis response, and community outreach. Eligibility requires the law-enforcement agency to maintain policies on use of force and de-escalation per RCW 43.101.540, with non-compliance triggering withholding of $100,000 per month from tax collected.

Authorization

Statutory or ballot basis for this revenue source.

Statutory citation: HB 2015 (2025) §201; RCW 82.14 (uncodified section)

Collection history

Year-by-year amount collected as documented in the source ledger (Annual Tax Books for property-tax sources; CAFRs and revenue schedules for others).
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Funds it feeds

Every governmental fund that this revenue source flows into. Allocation percentages are documented where the source materials specify them.
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Real-estate relevance

Stacks on top of (a) the older 0.10% RCW 82.14.450 PS/EMS tax, (b) the 0.20% RCW 82.14.450 Justice Project tax (Apr 2024), (c) the 0.10% RCW 82.14.340 county CJ tax, and (d) the 0.10% RCW 82.14.345 city LLEP tax (Jan 2026). HB 2015 is the first of these layers that the legislature explicitly removed voter approval from — the council can impose it on the city without putting it on the ballot.

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Sources: Annual Tax Books (Whatcom County Assessor); Comprehensive Annual Financial Reports; statutory text (RCW); ballot results; agency revenue schedules. Real Record renders the published numbers in plain language; we don't change the figures. Where the source uses a different label or category than ours, both are shown.