Property
Account |
| Property ID: | 15028 | Abbreviated Legal Description: | LUMMI ISLAND SCENIC ESTATES DIV NO 1 LOT 31 BLK 2 |
| Parcel # / Geo ID: | 3701235244740000 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 2035 - 502 R L F11 C2 EMS11 | Land Use Code | 91 |
| Open Space: | N | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | T37N | Section: | 23 |
| Range: | R01E | Legal Acres: | 0.0000 |
Location |
| Address: | 1226 BEACH AVE
LUMMI ISLAND, WA | Mapsco: | |
| Neighborhood: | 4320610200 RLOT-WF | Map ID: | 4IF_SCENIC |
| Neighborhood CD: | 4320610200 |
Owner |
| Name: | RUIJING LIU & SPENCER YOON | Owner ID: | 551133 |
| Mailing Address: | 35369 NEWCASTLE CT
NEWARK, CA 94560-1434 | % Ownership: | 100.0000000000% |
| | | Exemptions: | |
Pay Tax Due
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*Convenience Fee not included
Taxes and Assessment Details
Property Tax Information as of
10/24/2025
Click on "Statement Details" to expand or collapse a tax statement.
* Please enter a valid date ** Please enter a valid date *
| Statement Details |
| 2025 | 3577 | ST - WASHINGTON STATE | $106.91 | $106.90 | $6.41 | $12.83 | $0.00 | $233.05 |
| 2025 | 3577 | WC - WHATCOM COUNTY | $36.82 | $36.78 | $2.21 | $4.41 | $0.00 | $80.22 |
| 2025 | 3577 | RD - COUNTY ROAD | $40.46 | $40.45 | $2.42 | $4.86 | $0.00 | $88.19 |
| 2025 | 3577 | FC - FLOOD CONTROL ZONE | $4.89 | $4.88 | $0.29 | $0.59 | $0.00 | $10.65 |
| 2025 | 3577 | CEM002 - CEMETERY #2 | $0.54 | $0.53 | $0.03 | $0.06 | $0.00 | $1.16 |
| 2025 | 3577 | CF - CONSERVATION FUTURES | $1.07 | $1.06 | $0.06 | $0.13 | $0.00 | $2.32 |
| 2025 | 3577 | FD011 - FIRE #11 | $46.12 | $46.11 | $2.77 | $5.53 | $0.00 | $100.53 |
| 2025 | 3577 | RL - RURAL LIBRARY | $11.93 | $11.92 | $0.72 | $1.43 | $0.00 | $26.00 |
| 2025 | 3577 | PT - PORT OF BELLINGHAM | $5.91 | $5.89 | $0.36 | $0.71 | $0.00 | $12.87 |
| 2025 | 3577 | SD502 - FERNDALE SCHOOL #502 | $102.12 | $102.11 | $6.13 | $12.25 | $0.00 | $222.61 |
| 2025 | 3577 | FD011EMS - FIRE #11 EMS | $8.69 | $8.68 | $0.52 | $1.04 | $0.00 | $18.93 |
| 2025 | 3577 | WCEMS - WHATCOM COUNTY EMS | $10.19 | $10.18 | $0.61 | $1.22 | $0.00 | $22.20 |
| 2025 | 3577 | FPFFPA - FIRE PATROL FFPA | $8.50 | $8.50 | $0.51 | $1.02 | $0.00 | $18.53 |
| 2025 | 3577 | FPLCFFSA - FIRE PATROL LCFFSA | $3.00 | $3.00 | $0.18 | $0.36 | $0.00 | $6.54 |
| 2025 | 3577 | OSS - ON-SITE SEWAGE FEE | $9.50 | $9.50 | $0.57 | $1.14 | $0.00 | $20.71 |
| 2025 | 3577 | WCD - WHATCOM CONSERVATION DISTRICT | $2.50 | $2.50 | $0.15 | $0.30 | $0.00 | $5.45 |
| 2025 | 3577 | ADMIN - FP ADMIN FEE | $0.25 | $0.25 | $0.00 | $0.02 | $0.00 | $0.52 |
| 2025 | 3577 | TOTAL: | $399.40 | $399.24 | $23.94 | $47.90 | $0.00 | $870.48 |
|
| 2025 | 3577 | $399.40 | $399.24 | $23.94 | $47.90 | $0.00 | $870.48 |
| Statement Details |
| 2024 | 3655 | ST - WASHINGTON STATE | $98.95 | $98.95 | $0.00 | $0.00 | $197.90 | $0.00 |
| 2024 | 3655 | WC - WHATCOM COUNTY | $33.25 | $33.20 | $0.00 | $0.00 | $66.45 | $0.00 |
| 2024 | 3655 | RD - COUNTY ROAD | $34.45 | $34.44 | $0.00 | $0.00 | $68.89 | $0.00 |
| 2024 | 3655 | FC - FLOOD CONTROL ZONE | $4.90 | $4.90 | $0.00 | $0.00 | $9.80 | $0.00 |
| 2024 | 3655 | CEM002 - CEMETERY #2 | $0.53 | $0.53 | $0.00 | $0.00 | $1.06 | $0.00 |
| 2024 | 3655 | CF - CONSERVATION FUTURES | $1.06 | $1.05 | $0.00 | $0.00 | $2.11 | $0.00 |
| 2024 | 3655 | FD011 - FIRE #11 | $45.56 | $45.55 | $0.00 | $0.00 | $91.11 | $0.00 |
| 2024 | 3655 | RL - RURAL LIBRARY | $11.83 | $11.82 | $0.00 | $0.00 | $23.65 | $0.00 |
| 2024 | 3655 | PT - PORT OF BELLINGHAM | $6.00 | $6.00 | $0.00 | $0.00 | $12.00 | $0.00 |
| 2024 | 3655 | SD502 - FERNDALE SCHOOL #502 | $91.11 | $91.09 | $0.00 | $0.00 | $182.20 | $0.00 |
| 2024 | 3655 | FD011EMS - FIRE #11 EMS | $8.57 | $8.57 | $0.00 | $0.00 | $17.14 | $0.00 |
| 2024 | 3655 | WCEMS - WHATCOM COUNTY EMS | $10.16 | $10.15 | $0.00 | $0.00 | $20.31 | $0.00 |
| 2024 | 3655 | FPFFPA - FIRE PATROL FFPA | $8.50 | $8.50 | $0.00 | $0.00 | $17.00 | $0.00 |
| 2024 | 3655 | FPLCFFSA - FIRE PATROL LCFFSA | $3.00 | $3.00 | $0.00 | $0.00 | $6.00 | $0.00 |
| 2024 | 3655 | OSS - ON-SITE SEWAGE FEE | $9.50 | $9.50 | $0.00 | $0.00 | $19.00 | $0.00 |
| 2024 | 3655 | WCD - WHATCOM CONSERVATION DISTRICT | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2024 | 3655 | ADMIN - FP ADMIN FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2024 | 3655 | TOTAL: | $370.12 | $370.00 | $0.00 | $0.00 | $740.12 | $0.00 |
|
| 2024 | 3655 | $370.12 | $370.00 | $0.00 | $0.00 | $740.12 | $0.00 |
| Statement Details |
| 2023 | 3732 | ST - WASHINGTON STATE | $67.73 | $67.71 | $0.00 | $0.00 | $135.44 | $0.00 |
| 2023 | 3732 | WC - WHATCOM COUNTY | $22.96 | $22.94 | $0.00 | $0.00 | $45.90 | $0.00 |
| 2023 | 3732 | RD - COUNTY ROAD | $24.81 | $24.80 | $0.00 | $0.00 | $49.61 | $0.00 |
| 2023 | 3732 | FC - FLOOD CONTROL ZONE | $3.41 | $3.41 | $0.00 | $0.00 | $6.82 | $0.00 |
| 2023 | 3732 | CEM002 - CEMETERY #2 | $0.42 | $0.41 | $0.00 | $0.00 | $0.83 | $0.00 |
| 2023 | 3732 | CF - CONSERVATION FUTURES | $0.70 | $0.70 | $0.00 | $0.00 | $1.40 | $0.00 |
| 2023 | 3732 | FD011 - FIRE #11 | $35.05 | $35.04 | $0.00 | $0.00 | $70.09 | $0.00 |
| 2023 | 3732 | RL - RURAL LIBRARY | $8.35 | $8.34 | $0.00 | $0.00 | $16.69 | $0.00 |
| 2023 | 3732 | PT - PORT OF BELLINGHAM | $4.22 | $4.19 | $0.00 | $0.00 | $8.41 | $0.00 |
| 2023 | 3732 | SD502 - FERNDALE SCHOOL #502 | $66.53 | $66.53 | $0.00 | $0.00 | $133.06 | $0.00 |
| 2023 | 3732 | FD011EMS - FIRE #11 EMS | $6.57 | $6.56 | $0.00 | $0.00 | $13.13 | $0.00 |
| 2023 | 3732 | WCEMS - WHATCOM COUNTY EMS | $7.06 | $7.06 | $0.00 | $0.00 | $14.12 | $0.00 |
| 2023 | 3732 | FPFFPA - FIRE PATROL FFPA | $8.50 | $8.50 | $0.00 | $0.00 | $17.00 | $0.00 |
| 2023 | 3732 | FPLCFFSA - FIRE PATROL LCFFSA | $3.00 | $3.00 | $0.00 | $0.00 | $6.00 | $0.00 |
| 2023 | 3732 | OSS - ON-SITE SEWAGE FEE | $9.50 | $9.50 | $0.00 | $0.00 | $19.00 | $0.00 |
| 2023 | 3732 | WCD - WHATCOM CONSERVATION DISTRICT | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2023 | 3732 | ADMIN - FP ADMIN FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2023 | 3732 | TOTAL: | $271.56 | $271.44 | $0.00 | $0.00 | $543.00 | $0.00 |
|
| 2023 | 3732 | $271.56 | $271.44 | $0.00 | $0.00 | $543.00 | $0.00 |
| Statement Details |
| 2022 | 3848 | ST - WASHINGTON STATE | $63.70 | $63.70 | $0.00 | $0.00 | $127.40 | $0.00 |
| 2022 | 3848 | WC - WHATCOM COUNTY | $16.81 | $16.80 | $0.00 | $0.00 | $33.61 | $0.00 |
| 2022 | 3848 | RD - COUNTY ROAD | $24.28 | $24.27 | $0.00 | $0.00 | $48.55 | $0.00 |
| 2022 | 3848 | FC - FLOOD CONTROL ZONE | $2.68 | $2.67 | $0.00 | $0.00 | $5.35 | $0.00 |
| 2022 | 3848 | CEM002 - CEMETERY #2 | $0.41 | $0.40 | $0.00 | $0.00 | $0.81 | $0.00 |
| 2022 | 3848 | CF - CONSERVATION FUTURES | $0.68 | $0.67 | $0.00 | $0.00 | $1.35 | $0.00 |
| 2022 | 3848 | FD011 - FIRE #11 | $33.59 | $33.59 | $0.00 | $0.00 | $67.18 | $0.00 |
| 2022 | 3848 | RL - RURAL LIBRARY | $8.04 | $8.03 | $0.00 | $0.00 | $16.07 | $0.00 |
| 2022 | 3848 | PT - PORT OF BELLINGHAM | $4.08 | $4.07 | $0.00 | $0.00 | $8.15 | $0.00 |
| 2022 | 3848 | SD502 - FERNDALE SCHOOL #502 | $56.15 | $56.13 | $0.00 | $0.00 | $112.28 | $0.00 |
| 2022 | 3848 | FD011EMS - FIRE #11 EMS | $6.31 | $6.31 | $0.00 | $0.00 | $12.62 | $0.00 |
| 2022 | 3848 | WCEMS - WHATCOM COUNTY EMS | $4.49 | $4.49 | $0.00 | $0.00 | $8.98 | $0.00 |
| 2022 | 3848 | FPFFPA - FIRE PATROL FFPA | $8.50 | $8.50 | $0.00 | $0.00 | $17.00 | $0.00 |
| 2022 | 3848 | FPLCFFSA - FIRE PATROL LCFFSA | $3.00 | $3.00 | $0.00 | $0.00 | $6.00 | $0.00 |
| 2022 | 3848 | OSS - ON-SITE SEWAGE FEE | $9.50 | $9.50 | $0.00 | $0.00 | $19.00 | $0.00 |
| 2022 | 3848 | ADMIN - FP ADMIN FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2022 | 3848 | TOTAL: | $242.47 | $242.38 | $0.00 | $0.00 | $484.85 | $0.00 |
|
| 2022 | 3848 | $242.47 | $242.38 | $0.00 | $0.00 | $484.85 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $92,241 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $92,241 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $92,241 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $92,241 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $92,241 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $92,241 | |
Map List
Taxing Jurisdiction
| Owner: | RUIJING LIU & SPENCER YOON | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $92,241 | | |
| Tax Area: | 2035 - 502 R L F11 C2 EMS11 |
| CEM002 | CEMETERY #2 | 0.0115865779 | $92,241 | $92,241 | $1.07 | | |
| CFL | CONSERVATION FUTURES | 0.0230520536 | $92,241 | $92,241 | $2.13 | | |
| FCZDL | FLOOD CONTROL ZONE | 0.1059224782 | $92,241 | $92,241 | $9.77 | | |
| FD011EXP | FIRE #11 EXPENSE FUND | 0.9999073903 | $92,241 | $92,241 | $92.23 | | |
| PTBOND | PORT OF BELLINGHAM GO BOND | 0.0137802545 | $92,241 | $92,241 | $1.27 | | |
| PTGEN | PORT OF BELLINGHAM GENERAL FUND | 0.1139916840 | $92,241 | $92,241 | $10.51 | | |
| PTRDA | PORT OF BELLINGHAM RDA | 0.0001983539 | $92,241 | $92,241 | $0.02 | | |
| RDDIV | COUNTY ROAD DIVERSION | 0.0410839750 | $92,241 | $92,241 | $3.79 | | |
| RDGEN | COUNTY ROAD FUND | 0.8360740380 | $92,241 | $92,241 | $77.12 | | |
| RLIBGEN | RURAL LIBRARY | 0.2585219245 | $92,241 | $92,241 | $23.85 | | |
| SD502B | FERNDALE SCHOOL #502 BOND | 0.7758442491 | $92,241 | $92,241 | $71.56 | | |
| SD502CP | FERNDALE #502 CAPITAL PROJECTS | 0.0000000000 | $92,241 | $92,241 | $0.00 | | |
| SD502MO | FERNDALE SCHOOL #502 ENRICHMENT | 1.4382712805 | $92,241 | $92,241 | $132.67 | | |
| WA1 | STATE SCHOOL PART 1 | 1.5071435009 | $92,241 | $92,241 | $139.02 | | |
| WA2 | STATE SCHOOL PART 2 | 0.8108282856 | $92,241 | $92,241 | $74.79 | | |
| WCCE | COUNTY CURRENT EXPENSE | 0.5876517319 | $92,241 | $92,241 | $54.21 | | |
| WCCI | CHILDRENS INITIATIVE | 0.1681898915 | $92,241 | $92,241 | $15.51 | | |
| WCCT | COUNTY MENTAL HEALTH | 0.0124999999 | $92,241 | $92,241 | $1.15 | | |
| WCDD | COUNTY DEVELOPMENTAL DISABILITY | 0.0124999999 | $92,241 | $92,241 | $1.15 | | |
| WCER | COUNTY ELECTION RESERVE | 0.0058528688 | $92,241 | $92,241 | $0.54 | | |
| WCVR | COUNTY VETERANS RELIEF | 0.0112500000 | $92,241 | $92,241 | $1.04 | | |
| FD011EMS | EMERGENCY MEDICAL SVC FIRE #11 | 0.1882675294 | $92,241 | $92,241 | $17.37 | | |
| WCEMS | WHATCOM COUNTY EMS | 0.2208348495 | $92,241 | $92,241 | $20.37 | | |
| | Total Tax Rate: | 8.1432529169 | | | | | |
| | | | | Taxes w/Current Exemptions: | $751.14 | | |
| | | | | Taxes w/o Exemptions: | $751.14 | | |
Improvement / Building
Sketch
| No sketches available for this property. |
Property Image
Land
| 1 | 9110 | RESIDENTIAL | 0.5100 | 22215.60 | 60.00 | 0.00 | 0.00 | $71,372 | $0 |
| 2 | 9110 | RESIDENTIAL | 0.0000 | 0.00 | 0.00 | 0.00 | 1.00 | $20,869 | $0 |
Roll Value History
| 2025 | N/A | N/A | N/A | N/A | N/A |
| 2024 | $0 | $92,241 | $0 | $92,241 | $92,241 |
| 2023 | $0 | $92,241 | $0 | $92,241 | $92,241 |
| 2022 | $0 | $55,904 | $0 | $55,904 | $55,904 |
| 2021 | $0 | $45,084 | $0 | $45,084 | $45,084 |
| 2020 | $0 | $44,200 | $0 | $44,200 | $44,200 |
| 2019 | $0 | $44,200 | $0 | $44,200 | $44,200 |
| 2018 | $0 | $96,460 | $0 | $96,460 | $96,460 |
| 2017 | $0 | $91,000 | $0 | $91,000 | $91,000 |
| 2016 | $0 | $91,000 | $0 | $91,000 | $91,000 |
| 2015 | $0 | $91,000 | $0 | $91,000 | $91,000 |
| 2014 | $0 | $94,640 | $0 | $94,640 | $94,640 |
| 2013 | $0 | $91,000 | $0 | $91,000 | $91,000 |
| 2012 | $0 | $90,200 | $0 | $90,200 | $90,200 |
| 2011 | $0 | $91,200 | $0 | $91,200 | $91,200 |
| 2010 | $0 | $96,000 | $0 | $96,000 | $96,000 |
| 2009 | $0 | $100,000 | $0 | $100,000 | $100,000 |
| 2008 | $0 | $100,000 | $0 | $100,000 | $100,000 |
| 2007 | $0 | $52,000 | $0 | $52,000 | $52,000 |
| 2006 | $0 | $52,000 | $0 | $52,000 | $52,000 |
Deed and Sales History
| 1 | 05/01/2018 | SWD | STATUTORY WARRANTY DEED | KEVIN B KAUFMAN & PATRICK L WARREN JT | RUIJING LIU & SPENCER YOON | | | $50,000.00 | 221022 | 2018-0500321 |
| 2 | 11/19/2014 | SWD | STATUTORY WARRANTY DEED | ELIZABETH HAWKINS | KEVIN B KAUFMAN & PATRICK L WARREN JT | | X | $45,000.00 | 189368 | 2141101884 |
| 3 | 07/09/1992 | WARRANTY D | WARRANTY DEED | EDWARD J-MAUREEN K MCNAME | ELIZABETH HAWKINS | 261 | | $39,500.00 | 199211893 | 920713072 |
| 4 | 06/26/1989 | WARRANTY D | WARRANTY DEED | LUDWIG J-THERESA M SCHNEE | EDWARD J MCNAMEE | 108 | | $21,000.00 | 198951412 | 1891642615 |
Payout Agreement
| No payout information available.. |