Whatcom County Assessor & Treasurer

Account
Property ID:	76939	Abbreviated Legal Description:	LOT A BANKERT SHORT PLAT LLA AS REC BOOK 21 SHORT PLATS PG 56
Parcel # / Geo ID:	3803311214300000	Agent Code:
Type:	Real
Tax Area:	0100 - BELLINGHAM 501 AH	Land Use Code	12
Open Space:	N	DFL	N
Historic Property:	N	Remodel Property:	N
Multi-Family Redevelopment:	N
Township:	T38N	Section:	31
Range:	R03E	Legal Acres:	0.1400
Location
Address:	826 N GARDEN ST BELLINGHAM, WA	Mapsco:
Neighborhood:	5110012000 COB SFR-LOT	Map ID:	5JMS_2
Neighborhood CD:	5110012000
Owner
Name:	JC SPRUCE LLC &	Owner ID:	625321
Mailing Address:	AC SPRUCE LLC 1201 11TH ST 202 BELLINGHAM, WA 98225-7065	% Ownership:	100.0000000000%
		Exemptions:

Select the appropriate checkbox next to the year to be paid. Multiple years may be selected.

Year - Statement ID	Tax	Assessment	Penalty	Interest	Total Due
2026 - 48127 (Balance)	$5088.14	$2.50	$0.00	$0.00	$5090.64

Total Amount to Pay: $

*Convenience Fee not included

Property Tax Information as of 10/29/2026

Amount Due if Paid on:

NOTE: If you plan to submit payment on a future date, make sure you enter the date and click RECALCULATE to obtain the correct total amount due.

Click on "Statement Details" to expand or collapse a tax statement.

Year

Statement ID

First Half
Base Amt.

Second Half
Base Amt.

Penalty

Interest

Base Paid

Amount Due

Statement Details

2026

48127

$5090.71

$5090.64

$0.00

$5090.71

$5090.64

Statement Details

2025

48294

$4871.40

$4871.25

$0.00

$9742.65

$0.00

Statement Details

2024

48443

$4748.97

$4748.85

$0.00

$9497.82

$0.00

Statement Details

2023

48619

$4374.23

$4374.11

$0.00

$8748.34

$0.00

(+) Improvement Homesite Value:	+	$0
(+) Improvement Non-Homesite Value:	+	$819,779
(+) Land Homesite Value:	+	$0
(+) Land Non-Homesite Value:	+	$372,000
(+) Curr Use (HS):	+	$0	$0
(+) Curr Use (NHS):	+	$0	$0
		--------------------------
(=) Market Value:	=	$1,191,779
(–) Productivity Loss:	–	$0
		--------------------------
(=) Subtotal:	=	$1,191,779
(+) Senior Appraised Value:	+	$0
(+) Non-Senior Appraised Value:	+	$1,191,779
		--------------------------
(=) Total Appraised Value:	=	$1,191,779
(–) Senior Exemption Loss:	–	$0
(–) Exemption Loss:	–	$0
		--------------------------
(=) Taxable Value:	=	$1,191,779

Map No.	Map Area
1	Whole section
2	NE Quarter
3	NW Quarter
4	SW Quarter
5	SE Quarter

Total Tax Rate:	N/A
		Taxes w/Current Exemptions:	N/A
		Taxes w/o Exemptions:	N/A

Improvement #1:

DUPLEX-2 STORY

State Code:

1220

1289.9 sqft

Value:

$468,365

Exterior Wall:	SI/ST	Floor Cov Adj:	Base Allowance
Foundation:	CONPR	Full Baths:	4
Heating/Cooling:	F/A	Number of Bedrooms:	4
Roof Covering:	COMP

Type	Description	Class CD	Sub Class CD	Year Built	Area
MA	Main Area 1	AVG +		2021	497.9
MA2	Main Area 2	AVG +		2021	792.0
Basement	RES-Unfinished Basement	AVG +		2021	772.0
FinBsmt	Basement Finish - Partitioned	AVG +		2021	772.0
Car Port	RES-Carport	AVG +		2021	220.0
Porch Wood	Porch Wood	AVG +		2021	120.0

Improvement #2:	DUPLEX-2 STORY	State Code:	1220	1432.0 sqft	Value:	$351,414

Type	Description	Class CD	Sub Class CD	Year Built	Area
MA	Main Area 1	AVG +		2021	716.0
MA2	Main Area 2	AVG +		2021	716.0
Porch CvrC	Porch Covered Concrete	AVG +		2021	80.0
Porch Wood	Porch Wood	AVG +		2021	80.0

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#	Type	Description	Acres	Sqft	Eff Front	Eff Depth	# Lots	Market Value	Prod. Value
1	1240	RES FOURPLEX	0.1400	6098.00	0.00	0.00	1.00	$372,000	$0

Year	Improvements	Land Market	Current Use	Total Appraised	Taxable Value
2026	N/A	N/A	N/A	N/A	N/A
2025	$726,619	$499,712	$0	$1,226,331	$1,226,331
2024	$705,465	$485,164	$0	$1,190,629	$1,190,629
2023	$723,426	$497,516	$0	$1,220,942	$1,220,942
2022	$613,084	$421,632	$0	$1,034,716	$1,034,716
2021	$383,175	$329,400	$0	$712,575	$712,575
2020	$143,948	$300,000	$0	$443,948	$443,948
2019	$114,685	$251,600	$0	$366,285	$366,285
2018	$108,274	$237,762	$0	$346,036	$346,036
2017	$93,419	$204,340	$0	$297,759	$297,759
2016	$85,064	$185,810	$0	$270,874	$270,874
2015	$78,304	$175,270	$0	$253,574	$253,574
2014	$75,950	$170,000	$0	$245,950	$245,950
2013	$66,456	$163,725	$0	$230,181	$230,181
2012	$64,553	$159,100	$0	$223,653	$223,653
2011	$64,553	$159,100	$0	$223,653	$223,653
2010	$65,233	$166,500	$0	$231,733	$231,733
2009	$67,951	$185,000	$0	$252,951	$252,951
2008	$67,951	$185,000	$0	$252,950	$252,950
2007	$84,651	$85,000	$0	$169,650	$169,650

#	Deed Date	Type	Description	Grantor	Grantee	Volume	Sale Price	Excise Number	Deed Number
1	05/11/2026	SWD	STATUTORY WARRANTY DEED	OCEANSIDE PROPERTIES 818 LLC	JC SPRUCE LLC &		$1,900,000.00	289547	2026-0500785
2	12/12/2012	QUIT CLAIM	QUIT CLAIM DEED	ROBERT D-WINNIE K LYON &	OCEANSIDE PROPERTIES 818 LLC		$0.00	174749	2130100811
3	07/13/2004	WARRANTY D	WARRANTY DEED	TANA C HUMMEL	ROBERT D-WINIE K LYON &	0	$288,000.00	200498034	2040702643
4	07/12/2004	WARRANTY F	WARRANTY FULLFILLMENT DEED	BOJILINA H BOATMAN	TANA C HUMMEL	0	$0.00	199900000	2040702642
5	12/06/2000	PURCHASER'	PURCHASER'S ASSIGN OF CONTRACT	KENNETH D & KATHRYN HERTZ	TANA CHUNG HUMMEL	0	$152,000.00	200055751	2001201194
6	05/18/2000	QUIT CLAIM	QUIT CLAIM DEED	LAWRENCE PAGE	KEN HERTZ	0	$0.00	200001636	2000502577
7	06/30/1999	REAL ESTAT	REAL ESTATE CONTRACT	BOJILNA H BOATMAN	LAWRENCE PAGE	0	$138,000.00	199912490	1990700197
8	07/16/1990	WARRANTY F	WARRANTY FULLFILLMENT DEED	BONJILLNA H BOATMAN	TANA CHUNG HUMMEL	0	$0.00	200400000	2040702642
9	07/16/1990	WARRANTY D	WARRANTY DEED	JUDD C & DABNEY J BANKERT	BOJILINA H BOATMAN	158	$84,900.00	199006847	900718031
10	05/30/1990	QUIT CLAIM	QUIT CLAIM DEED	F E-S L WARD & A GORDON	JUDD C & DABNEY J BANKERT	158	$1,200.00	199006610	900710162
11	08/25/1988	WARRANTY D	WARRANTY DEED	PETE HANSEN	JUDD C & DABNEY J BANKERT	79	$43,000.00	198805462	1881612842
12	08/14/1987	QUIT CLAIM	QUIT CLAIM DEED	SANDRA L HANSEN	PETE HANSEN	49	$0.00	198704596	1871581748
13	08/14/1987	WARRANTY D	WARRANTY DEED	ALICE S GORDON	PETE HANSEN	65	$28,500.00	198704421	1881599512
14	08/14/1984	PURCHASER'	PURCHASER'S ASSIGN OF CONTRACT	CHERYL WEAVER		0	$270,000.00	198404062	0
15	01/31/1984	QUIT CLAIM	QUIT CLAIM DEED	WAYNE R WEAVER		0	$0.00	198400487	0
16	06/15/1979	FORECLOSUR	FORECLOSURE - AFFIDAVIT OF	D GORDON SAN JUAN CO 2005	W R & C D WEAVER/D & E NIENABER	19	$0.00	197900000	1861546773
17	06/01/1964	WARRANTY F	WARRANTY FULLFILLMENT DEED	EVERETT E PEPPER 23632	DANIEL & ALICE GORDON	22	$0.00	196428593	1861550979

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76939 JC SPRUCE LLC & for Year 2026 - 2027

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