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Tax Guides

Appealing Your Property Tax

Homeowner's Guide to Property Taxes

Open Space Taxation

Annual Tax Book

Washington Tax Structure

 

 
Open Space Taxation

Application Process

Who May Apply

An owner or contract purchaser may apply for current use assessment under the open space law. However, all owners or contract purchasers must sign the application for classification, and any resulting agreement. Application forms are available from the county assessor's office or from the county planning office.

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Application Period                                                           

Applications may be made for classification at any time during the year from January 1 through December 31. Current use valuation assessment begins on January 1 in the year following the year the application was filed.

Where to Apply

Farm and agricultural land classification is filed with the assessor of the county where the property is located.

Open space and timber land classification is filed with the county legislative authority. Timber land applications require that a timber management plan be filed also.

Application Fee                                                                 

The city or county legislative authority may, at their discretion, require a processing fee to accompany each application. Such fee shall be in an amount that reasonably covers the processing costs of the application. 

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