Transfers Between Classifications
Land may be reclassified, upon request by the owner, subject to all
applicable qualifications for each classification, without additional
tax, interest, or penalty for the following:
Land classified as farm and agricultural land may be reclassified
to timber land; timber land may be reclassified to farm and
Land classified as either farm and agricultural, timber land or
forest land under RCW chapter 84.33 may be reclassified to open
Land classified as farm and agricultural land or timber land may be
reclassified to forest land under RCW chapter 84.33.
Land previously classified as farm and agricultural land may be
reclassified to open space land as "farm and agricultural
conservation land" and reclassified back to farm and agricultural
The application for transfer from classified or designated forest land
to a current use classification, must be made within 30 days from the
date of removal from forest land status.
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Reclassification approvals are acted on in the same manner as
approvals for classification. The county assessor approves all
applications for farm and agricultural classifications and
reclassification. The granting authority approves all land
classifications or reclassification for timber land or open space
land. Land being reclassified into farm and agricultural land
classifications of less than 20 acres from open space "farm and
agricultural conservation land", timber land, or forest land may have
the income requirements deferred for a period of up to five years from
the date of the reclassification.
When Land is Valued at Current Use
Land which is classified as open space, farm and agricultural, or
timber land shall be assessed at its current use value and placed on
the assessment rolls in the year following the year of application.
Taxes upon classified land shall be due and payable in the year
following the year the land was valued at its current use and placed
on the assessment rolls.
The county legislative authority shall appoint a five member committee
representing the active farming community within the county. The
committee shall advise the assessor in the assessment of farm and
agricultural land, farms and agricultural lands, and timber lands.
Assessor May Require Data
The assessor may require the owner of classified land to submit data
regarding the use of the land, productivity of typical crops, income
and expense data, and similar information regarding continued
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More Information Available
Complete information concerning the requirements and the manner for
making application for current use reclassification and assessments
is available at the county assessor's office. It is helpful
to read the complete law (RCW Chapter 84.33 and 84.34) and
rules (WAC Chapter 458-30) to understand requirements of the
classifications and the tax liabilities incurred. Publications
concerning the open space law are also available through the
county extension agent.
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