What It Means If You’re Selling
If a Whatcom County Change of Value Notice landed in your mailbox this fall, you might be wondering what that number means if you’re thinking about selling. Short answer: it’s useful, but it isn’t your list price, and it doesn’t change this year’s tax bill. Here’s how we explain it to sellers.
What the notice actually tells you
Whatcom County mailed its 2026 Change of Value Notices on September 25. The assessed value reflects your property as of January 1, 2026 (July 31 for new construction). The county’s 2026 Assessor Report says values were relatively stable from January 2025 to January 2026, and about 60% of properties outside this year’s inspection area saw no change at all. If your value didn’t change, you probably didn’t get a notice, and that’s normal.
Which tax bill it affects
This is the part that trips people up. The 2026 assessment is for taxes payable in 2027. The 2026 taxes on your home today were figured from last year’s value. So the new number doesn’t automatically change the tax figure buyers see on a listing right now. And your 2027 bill won’t simply follow your value up or down, because it also depends on levy rates and voter-approved measures that the county won’t finalize until the bill goes out next February.
Assessed value vs. what your home will sell for
Buyers pay for condition, updates, views, layout and timing, which a county-wide valuation can’t fully capture. Your assessed value might land above, below or close to a realistic sale price. To price a listing, we look at recent comparable sales near you and what you’ll be competing with, not at the notice. Buyers and lenders do look up the assessed value, so it helps to have comps ready if your number and your asking price are far apart.
About the appeal deadline
An appeal to the Board of Equalization is due by July 1 of the assessment year or within 30 days of when the change of value notice was mailed, whichever is later. For notices mailed September 25, the county listed the deadline as October 26, 2026, so it has passed for most owners this year. If you have questions about your own parcel, call the Assessor’s Office. The Board only decides questions of value, not taxes, and we can’t give legal or tax advice.
Where it shows up when you sell
Washington’s seller disclosure (Form 17) asks whether there are “any pending or existing assessments against the property.” That’s about charges against the property, which is a different thing from your county assessed value. Answer it from what you actually know, and ask us if you’re not sure what counts. In the meantime, keep your notice with your house papers and let current comps, not the notice, set your price.
Got a new assessed value and wondering how it fits a listing this winter or next spring? Reach out to us. Bring your notice, and we’ll separate assessed value from market comps and help you plan your next steps. You can find more seller tips on our seller blog.
Featured photo: house on Front Street, Lynden, by Joe Mabel.