Property Tax › Tax Book › Revenue

Revenue Sources

Every documented revenue stream funding Washington State, Whatcom County, the City of Bellingham, Bellingham School District #501, and special districts. 57 sources tracked — click any one for collection history, fund routing, and meeting coverage.

View 2025-2026 WA tax-law changes ›

Property tax 8 sources

Bellingham Affordable Housing Levy (BELLINGHAM category)

Bellingham RCW 84.52 $0.0576 / $1,000 AV

live

Bellingham Affordable Housing Levy (BHAH13 district)

Bellingham RCW 84.52 $0.1132 / $1,000 AV

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Bellingham Fire Pension Levy

Bellingham RCW 41.16 varies

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Bellingham General Fund Property Tax

Bellingham RCW 84.52 ~$0.77 / $1,000 AV

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Bellingham Greenways V Levy

Bellingham RCW 84.52 ~$0.41 / $1,000 AV

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Bellingham School District #501 Bond Levy

BSD #501 RCW 84.52

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Whatcom County Current Expense Levy

Whatcom County RCW 84.52 county general levy

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Bellingham Greenway III Levy (predecessor of Greenways V)

Bellingham RCW 84.52 varied — historical predecessor levy

repealed

Sales tax 18 sources

Bellingham Affordable Housing Sales Tax (RCW 82.14.530)

Bellingham RCW 82.14.530 0.1% of taxable retail sales

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Bellingham City Sales Tax (add-on)

Bellingham RCW 82.14 ~0.85% of taxable retail sales

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Bellingham Criminal Justice Sales Tax

Bellingham RCW 82.14

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WA Sales Tax on B2B Services (ESSB 5814)

Washington State RCW 82.08 Standard sales tax rate applied to B2B ...

partially reversed

WA Luxury Vehicle Tax (ESSB 5801)

Washington State ESSB 5801 8% on vehicles over $100K

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WA State Motor Fuel Tax

Washington State RCW 82.36 / 47.24 $0.494/gallon (post-2025 increase)

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WA State Retail Sales Tax

Washington State RCW 82.08 6.5% of taxable retail sales

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Bellingham Basic Sales Tax (RCW 82.14.030(1))

Bellingham RCW 82.14.030(1); BMC 4.68 0.50% of taxable retail sales ...

live

Bellingham HB 2015 Public Safety Sales Tax (councilmanic)

Bellingham HB 2015 (2025) §201; RCW 82.14 (uncodified section) 0.10% of taxable retail sales ...

enacted

Bellingham Local Law Enforcement Programs Sales Tax

Bellingham RCW 82.14.345 0.10% of taxable retail sales ...

live

Bellingham Optional Sales Tax (RCW 82.14.030(2))

Bellingham RCW 82.14.030(2); BMC 4.69 0.50% of taxable retail sales ...

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Bellingham Transportation Benefit District Sales Tax

Bellingham RCW 36.73; RCW 82.14.0455 0.20% of taxable retail sales ...

live

Whatcom County Behavioral Health Sales Tax

Whatcom County RCW 82.14.460 0.10% of taxable retail sales ...

live

Whatcom County Criminal Justice Sales Tax

Whatcom County RCW 82.14.340 0.10% of taxable retail sales ...

live

Whatcom County HB 2015 Public Safety Sales Tax (councilmanic — under consideration)

Whatcom County HB 2015 (2025) §201; RCW 82.14 (uncodified section) 0.10% of taxable retail sales ...

proposed

Whatcom County Public Safety / EMS Sales Tax (older 0.10%)

Whatcom County RCW 82.14.450 (first 0.10% increment) 0.10% of taxable retail sales ...

live

Whatcom County Public Safety Sales Tax (Justice Project)

Whatcom County RCW 82.14.450 0.20% of taxable retail sales ...

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Whatcom Transportation Authority Sales Tax (PTBA)

WA-WTA RCW 82.14.045 (PTBA); RCW 36.57A 0.60% of taxable retail sales (WTA ...

Real Estate Excise Tax (REET) 3 sources

WA State Real Estate Excise Tax (graduated)

Washington State RCW 82.45 1.1% < $500K · 1.28% to $1.5M · 2.75% ...

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Bellingham REET — 1st Quarter (RCW 82.46.010)

Bellingham RCW 82.46.010 0.25% of property sale price

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Bellingham REET — 2nd Quarter (RCW 82.46.035)

Bellingham RCW 82.46.035 0.25% of property sale price

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B&O tax 2 sources

Bellingham B&O Tax

Bellingham RCW 35.102 ~0.1-0.2% of gross receipts

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WA B&O Across-the-Board Increases (ESHB 2081)

Washington State RCW 82.04 Varies by industry; new 0.5% surcharge ...

live

Utility tax 8 sources

Bellingham Utility Tax — Electric

Bellingham RCW 35.21.870 ~6% of utility gross receipts

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Bellingham Utility Tax — Natural Gas

Bellingham RCW 35.21.870 ~6% of utility gross receipts

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Bellingham Utility Tax — Telecom

Bellingham RCW 35.21.870 ~6% of utility gross receipts

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Bellingham Utility Tax — Water & Sewer

Bellingham RCW 35.21.870 ~6% of utility gross receipts

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Bellingham Utility Tax — Cable Television

Bellingham RCW 35.21.870 6% of cable provider gross receipts

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Bellingham Utility Tax — Stormwater

Bellingham RCW 35.21.870 excise tax on city Stormwater Fund ...

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Bellingham Utility Tax — Wastewater

Bellingham RCW 35.21.870 excise tax on city Wastewater Fund ...

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Bellingham Utility Tax — Water

Bellingham RCW 35.21.870 excise tax on city Water Fund gross ...

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Utility fee 5 sources

Bellingham Water Utility Rates

Bellingham metered consumption + base charge

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Bellingham Watershed Protection Fee

Bellingham per ERU on water bill

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Bellingham Solid Waste Utility Rates

Bellingham cans collected + service tier

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Bellingham Surface & Stormwater Utility Rates (Fund 430)

Bellingham per ERU on water bill

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Bellingham Wastewater Utility Rates (Fund 420)

Bellingham metered consumption + base charge

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Fee 1 source

Bellingham Park Impact Fees

Bellingham RCW 82.02 Per-unit charge at building permit ...

live

Grant 1 source

State-Shared Motor Fuel Tax (Streets distribution)

Washington State RCW 47.24

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Investment 1 source

Fire Pension Trust Investment Income

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Income tax 5 sources

Local Income Tax Authority (contemplated in SB 6346)

Same $1M standard deduction floor ...

pending implementation

WA Capital Gains Excise Tax — base tier (SB 5096)

Washington State RCW 82.87 7% on long-term gains above ~$262K ...

live

WA Capital Gains Excise Tax — upper tier (SB 5813)

Washington State RCW 82.87 9.9% on gains over $1,000,000 (added on ...

live

I-2111 Constitutional Challenge to Income Tax

Washington State

challenged

WA Millionaires' Income Tax (ESSB 6346)

Washington State ESSB 6346 9.9% on income above $1M per taxpayer

signed pending

Other 5 sources

New Local Government Taxing Authority (2026 session)

pending implementation

WA Estate Tax 2025 Rate Increase (SB 5813)

Washington State RCW 83 Top rate raised to 35% (highest in ...

reversed

WA Estate Tax 2026 Rollback (SB 6347)

Washington State RCW 83 10-20% range (restored to pre-2025 ...

live

Bellingham Admissions Tax

Bellingham RCW 35.21.280 5% of admission charges

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Bellingham Leasehold Excise Tax

Bellingham RCW 82.29A state-shared portion of leasehold ...

live