Guidelines
The following are
general questions and guidelines of Whatcom County´s
Open Space Program RCW 84.34 (Current Use). More specific
questions or comments can be directed to:
Whatcom County
Planning & Development Services, Planning Division,
5280 Northwest Dr., Bellingham, WA 98226, (360)676-6907.
Click on the following
link for an Informational brochure on Open Space Taxation.
Planning
Brochure III
Application Type:
Applications may be made for the following classifications:
Forms are available
at Whatcom County Planning and Development Services or at
the Assessor´s Office. The Assessor administers the
County´s Open Space Farm and Agriculture program.
Forms and information for this classification, as well as
further explanation of the Open Space program are available
at the Whatcom County Assessor.
Application Period:
Applications
may be made for classification at any time during the year
from January 1 through December 31. If approved, current
use valuation assessment begins January 1 in the year following
the year the application was filed.
Where to Apply:
Open Space, Timber, and Farm and Agriculture Conservation classifications
are filed with the Planning Division in the Department of Planning
and Development Services.
Application Fee:
Application fees are established according to the Whatcom County Unified Fee Schedule.
Length of Time in Classification:
When the land is classified
as Open Space, it shall not be applied to any other use for
a period of not less than ten years unless transferred or
reclassified into another current use classification or an
early withdrawal penalty shall apply. The land continues
in the Open Space classification after the ten year period
until a request for withdrawal is made by the owner, the use
of the land no longer complies, or the ownership has changed
and the new owner has not signed a Notice of Continuance.
Sale of Open Space Land:
When Open Space land
is sold, the seller or transferor becomes liable at the time
of sale for the additional tax, interest, and penalty unless
the new owner(s) signs a Notice of Continuance to keep the
property in Open Space.
In determining whether an application for this tax status
should be approved or disapproved, the Whatcom County Planning
Commission will consider the following:
-
Conserve or enhance natural, cultural,
or scenic resources
-
Protect streams, stream corridors,
wetlands, natural shorelines, and aquifers
-
Protect soils resources and unique
or critical wildlife and native plant habitat
-
Promote conservation principles by
example or by offering educational opportunities
-
Enhance the value of abutting or neighboring
parks, forest, wildlife preserves, nature reservations,
or sanctuaries or other open spaces
-
Enhance recreation opportunities
-
Preserve historic and archaeological
sites
-
Affect any other factors relevant
in weighing benefits to the general welfare of preserving
the current use of the property
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