Levy Lid Lift
pROPOSITION
2026-02
pROPOSITION 2026-02
tHE BOARD OF COMMISSIONERS OF WHATCOM COUNTY FIRE PROTECTION DISTRICT NO. 1 ADOPTED RESOLUTION NO. 2026-03 CONCERNING A PROPOSITION TO MAINTAIN AND ADEQUATELY FUND DISTRICT OPERATIONS. THIS PROPOSITION WOULD FUND FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES BY ESTABLISHING THE DISTRICT’S REGULAR PROPERTY TAX LEVY IN 2026 AT AN AMOUNT NOT TO EXCEED $1.48 PER $1,000.00 OF ASSESSED VALUATION AND AUTHORIZE SETTING A LIMIT FACTOR OF 106% FOR EACH OF THE FOLLOWING NINE YEARS. THE MAXIMUM ALLOWABLE LEVY IN THE FINAL YEAR SHALL SERVE AS THE BASE FOR SUBSEQUENT LEVY LIMITATIONS AS PROVIDED BY CHAPTER 84.55 RCW.
Who is Whatcom County Fire District #1?
- Whatcom County Fire District #1 provides fire and life safety services, emergency medical response, and flood response to 106 square miles in and around the communities of Deming, Everson, Nooksack, and the Nooksack Indian Tribe.
- Our Firefighters and EMTs respond to approximately 1,200 emergency calls each year, representing a 60% increase in service demand over the past decade.
- The District operates with a strong commitment to fiscal responsibility. We are debt free, operate under a balanced budget each year, and have successfully passed all state and federal audits.
HOw is the fire district funded?
- Fire and life safety services are funded through a fire levy, which is capped by state law at $1.50 per $1,000.00 of assessed property value.
- In 2021, voters approved a levy lid lift that restored the levy rate to $1.40 per $1,000.00 to help maintain fire and emergency services.
- Since then, the levy rate has again decreased and is currently $1.12 per $1,000.00
What is a fire district levy?
Fire districts in Washington are primarily funded through local property taxes authorized under Washington State law.
Regular fire district levies help fund:
Washington law generally limits fire district revenue growth to 1% annually, even when inflation, emergency call volume, and service demands increase faster.
Over time, this creates “levy compression,” where the levy rate gradually decreases as property values grow.
What is a levy lid lift?
A levy lid lift is a voter approved measure that allows a fire district to restore or increase its regular property tax levy rate.
Because emergency service costs continue to rise while levy rates gradually decrease over time, fire districts occasionally ask voters to reset the levy rate to help maintain emergency services, staffing, equipment, and operational readiness.
Levy lid lifts are authorized under Washington State law, including RCW 84.55.050.
Fire districts cannot increase levy authority beyond legal limits without voter approval.
WHY IS THE DISTRICT ASKING FOR A LEVY LID LIFT?
Emergency call volumes and operational costs continue to rise, while the district’s levy rate has gradually decreased due to state limits on revenue growth.
Without a levy lid lift, service levels may decline over time, including slower response times and delayed equipment replacement.
Understanding Property Taxes and Levy Rates
A Levy Lid Lift Does Not Mean Property Taxes Increase by the Same Percentage as Property Values
Many people believe property taxes automatically increase at the same rate as rising home values. That is not exactly how Washington’s property tax system works.
In Washington, fire district taxes are “levy based”. This means the district first determines the total amount of money it is legally allowed to collect. That amount is then divided across the total assessed property value within the district to calculate the tax rate.
Property values are only one part of the equation. The tax system is based on the district’s total authorized levy amount, not solely on individual home values.
What will the levy lift fund?
- Improve current levels of service by retaining staffing
- Replacing and modifying aged equipment and apparatus.
- Police or law enforcement services
- Roads or school funding
- Private ambulance company operations
- State or federal emergency programs
- Non-emergency government services
- Major capital construction funded through bonds
- Hospital or ambulance transport billing costs
- Unrelated government programs
Frequently Asked Questions
1. Is this a new tax?
No. A levy lid lift restores or adjusts the existing fire district levy rate. It does not create a new type of tax.
2. How is this different from a bond?
- A levy funds day to day operations such as staffing, EMS response, equipment, and station operations
- A bond is typically used for large capital projects such as building or renovating fire stations.
3. Why does the levy rate decrease over time?
Washington law generally limits fire district revenue growth to 1% annually. As property vlaues increase faster than that amount, the levy rate often declines over time. This is called levy compression.
4. Who decides whether the levy lid lift passes?
Voters within the fire district decide whether to approve a levy lid lift.
5. Why can’t the district simply use reserves?
District reserves are important for emergencies, unexpected expenses, equipment failures, natural disasters, and financial stability. Ongoing operational costs cannot responsibly be sustained through reserve spending alone.
6. What happens if the levy lid lift does not pass?
Without a levy lid lift, the district may face reduced service levels over time, including slower response times, delayed equipment replacement, and increasing operational challenges as costs continue to rise.
Want to know more?
Fire Chief Rachel Carlson welcomes your questions at 360-966-5757 or district1@wcfd1.org
Your admin team welcomes the opportunity to speak to local service organizations, community groups, and homeowner associations. Please contact us at district1@wcfd1.org.