Open Space Taxation
Open Space Taxation
History
Information and Instructions when applying for Current Use
Assessment on the basis of Current Use under the "Open Space
Law " in the Revised Code of Washington (RCW) Chapter 84.34
and Washington Administrative Code (WAC) Chapter 448-30.
The Open Space Taxation Act, enacted in 1970, allows property
owners to have their open space, farm and agricultural, and
timberlands valued at their current use rather than their
highest and best use. The Act states that it is in the best
interest of the State to maintain, preserve, conserve, and
otherwise continue in existence adequate open space lands for
the production of food, fiber, and forest crops and to assure
the use and enjoyment of natural resources and scenic beauty
for the economic and social well-being of the State and its
citizens.
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What Lands Qualify For Classification
The law provides three classifications:
-
Open Space Land
-
Farm and Agricultural Land
-
Timber land
Open Space land is defined as either:
(1) Any land area zoned for open space by a comprehensive
land use plan adopted by a city or county legislative
authority, or
(2) Any land area in which the preservation
in its present use would:
(a) Conserve and enhance natural
or scenic resources
(b) Protect streams or water supply
(c) Promote conservation of soils, wetlands, beaches or
tidal marshes
(d) Enhance the value to the public of abutting or neighboring
parks, forest, wildlife preserves, nature reservations or
sanctuaries or other open space
(e) Enhance recreation opportunities
(f) Preserve historic sites
(g) Preserve visual quality along highway, road, and street
corridor or scenic vistas; or
(h) Retain in its natural state tracts of land not less
than one acre situated in an urban area and open public
use on such conditions as may be reasonably required by
the granting authority.
(3) Or, any land
meeting the definition of "farm and agricultural conservation
land" which means either:
(a) Land previously classified
under farm and agriculture classification that no longer
meets the criteria and is reclassified under open space
land, or
(b) "Traditional farmland", not classified, that has not
been irrevocably devoted to a use inconsistent with agricultural
uses, and that has a high potential for returning to commercial
agriculture.
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Farm and Agricultural land is defined as either:
(1) Any parcel of land that is twenty
or more acres or multiple parcels of land that are contiguous
and total twenty or more acres:
(a) Devoted primarily to the production
of livestock or agriculture commodities for commercial purposes
(b) Enrolled in a cropland retirement program administered
by the United States Department of Agriculture
(2) Any parcel of
land that is five acres or more but less than twenty acres
devoted primarily to agricultural uses equivalent to:
(a) One hundred dollars or more
per acre per year for three of the five calendar years preceding
the date of application for classification made prior to
January 1, 1993, and
(b) On or after January 1, 1993, two hundred dollars or
more per acre per year for three of the five calendar years
preceding the date of application for classification
(3) Any parcel
of land of less than five acres devoted primarily to agricultural
useswhich has produced a gross income of:
(a) One thousand dollars or more
per year for three of the five calendar years preceding
the date of application made prior to January 1, 1993, and
(b) On or after January 1, 1993, fifteen hundred dollars
or more per year for three of the five calendar years preceding
the date of application for classification.
(4) "Farm and agricultural land" also
includes:
(a) Incidental uses compatible
with agricultural purposes provided such use does not exceed
twenty percent of the classified land;
(b) Land on which appurtenances necessary for production,
preparation, or sale of agricultural products exist in conjunction
with the lands producing such products;
(c) Any noncontiguous parcel one to five acres, that is
an integral part of the farming operations.
(d) Land on which housing for employees and principal place
of residence of the farm operation or owner is sited provided
the use of the housing or residence is integral to the use
of the classified land for agricultural purposes and provided
that the classified parcel is twenty or more acres.
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Timber Land
means any parcel of land that is five or more acres or multiple
parcels of land that are contiguous and total five or more
acres which is or are devoted primarily to the growth and
harvest of forest crops for commercial purposes.
For additional information:
State of Washington
Department of Revenue
PO Box 47471
Olympia, Washington 98504-7471
Telephone: (360) 570-5900
http://dor.wa.gov/Docs/Pubs/Prop_Tax/OpenSpace.pdf
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