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Whatcom County · Fund #1900 · Special Revenue

Whatcom County Road Fund

Fund 1900 (formerly Fund 108) accounts for construction, maintenance, and operation of the County's roads, bridges, and ferry. Primary revenue is the County Road District property tax levy ("County Road District" on tax ...

Active Special Revenue Whatcom County
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About this fund

Fund 1900 (formerly Fund 108) accounts for construction, maintenance, and operation of the County's roads, bridges, and ferry. Primary revenue is the County Road District property tax levy ("County Road District" on tax bills, applies only to unincorporated areas) plus state-shared motor fuel tax distributions and federal/state grant pass-throughs.

Includes administration, engineering, paint striping, chip sealing, snow plowing, ferry operations subsidies (~$800K/yr to Fund 4900 Ferry), and capital projects.

Authorization

The legal basis for the fund.

RCW citation: RCW 36.82 (county roads); RCW 84.52 (county road levy)

Multi-year balance ledger

Year-by-year revenue, spending, and ending balance from the city's budget and CAFRs.
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Where the money goes

Top spending categories from documented budget line items.
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Revenue mix

Every documented inflow into this fund. By default the mix uses each source's most recent year (which means percentages mix years). Pick a single year to see strictly comparable percentages.
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Discussed in meetings

Real Briefings that mention this fund.
Jun 15, 2026
The Bellingham City Council held its regular meeting on June 15, 2026, completing a moderately active agenda that included one public hearing, several actions emerging from executive session, adoption of the city's ...
Jun 15, 2026
The Bellingham City Council's Public Works and Natural Resources Committee met on June 15, 2026, to address two items: a formal vote recommending adoption of the 2027–2032 Transportation Improvement Program (TIP), and ...
Jun 01, 2026
The Bellingham City Council's Parks and Recreation Committee met on June 1, 2026, for a brief afternoon session chaired by Council Member Edwin H. "Skip" Williams. The committee took action on two items, both advancing ...
Jun 01, 2026
The Bellingham City Council's Public Works and Natural Resources Committee convened on the morning of June 1, 2026, for what proved to be a brief but substantive session covering two infrastructure items with long-range ...
Jun 01, 2026
The Bellingham City Council held its regular meeting on Monday, June 1, 2026, with Council President Hannah Stone excused and Council Member Hollie Huthman presiding as Council President Pro Tempore. The council took ...
May 21, 2026
The Bellingham City Planning Commission met on May 21, 2026, for a work session focused on residential zoning strategy. The meeting had no formal action items and no public hearing. The session was led by Commissioner ...
May 18, 2026
The Bellingham City Council's May 18, 2026 regular meeting was anchored by a substantive and emotionally resonant presentation from the Keep Washington Working Act (KWW) Advisory Work Group, a citizen body formed by the ...
May 18, 2026
The Bellingham City Council's Public Works and Natural Resources Committee met on May 18, 2026 to review and discuss a proposed ordinance — Agenda Bill 24933 — that would add a new Chapter 11.05 to the Bellingham ...
May 12, 2026
The Whatcom County Council held a significant meeting on May 12, 2026, dominated by extensive public testimony and debate over the proposed Lummi Island ferry taxing district. The council passed the ferry district ...
May 12, 2026
Whatcom County's Public Works Department delivered a comprehensive quarterly update to the Council's Public Works and Health Committee during a brief 19-minute meeting on May 12, 2026. Director Costa presented updates ...

Methodology note

Real Record tracks Fund 1900 as the County Road Fund. The County Road District levy applies only to unincorporated parcels — Bellingham, Lynden, Ferndale, etc. residents do NOT pay this on their tax bills.

Sources: Whatcom County adopted budgets and Comprehensive Annual Financial Reports (CAFRs); Chart of Accounts; Real Briefings meeting coverage. Real Record renders the published fund data in plain language; we don't change the numbers. Where the source publishes a different classification than ours, both are shown.