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WashingtonHB 12612025-2026 Regular SessionHouseWALLET

Providing tax relief for certain incidental uses on open space land.

Sponsored By: Sam Low (Republican)

Became Law

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

More leeway for farm buildings and events

The law counts incidental uses and needed appurtenances as part of qualifying farm land for tax classification. Small upgrades to an existing farm building, like a cement pad, plumbing, or electricity, do not by themselves remove classification. Limited, compatible uses like farm education, seasonal festivals, or weddings also do not by themselves remove classification. These protections apply only to existing appurtenances, and incidental uses must stay within the 20% cap.

Farm land changes: lower back tax, penalty

For removals or withdrawals on or after September 1, 2025, the additional tax uses the last four years of differences. If you change use without following the rules, you must notify the county assessor within 60 days. You must pay the additional tax and interest, plus a 20% penalty on that combined amount, except where RCW 84.34.108(4)(c) applies.

Wetlands tax break without public access

If you own land conserved to protect wetlands, a city or county cannot require public access to grant open space classification. You can seek the classification without opening your land to the public. This rule does not change tax rates or other classification rules.

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Sponsors & Cosponsors

Sponsor

  • Sam Low

    Republican • House

Cosponsors

  • April Berg

    Democratic • House

  • Greg Nance

    Democratic • House

  • Strom Peterson

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 146 • No: 0

Senate vote • 4/14/2025

3rd Reading & Final Passage

Yes: 49 • No: 0

House vote • 3/7/2025

3rd Reading & Final Passage

Yes: 97 • No: 0 • Other: 1

Actions Timeline

  1. Effective date 7/27/2025.

    4/22/2025House

  2. Chapter 138, 2025 Laws.

    4/22/2025House

  3. Governor signed.

    4/22/2025legislature

  4. Delivered to Governor.

    4/17/2025legislature

  5. President signed.

    4/16/2025legislature

  6. Speaker signed.

    4/15/2025legislature

  7. Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0.

    4/14/2025House

  8. Rules suspended. Placed on Third Reading.

    4/14/2025House

  9. Placed on second reading by Rules Committee.

    4/9/2025House

  10. Passed to Rules Committee for second reading.

    4/8/2025House

  11. Minority; without recommendation.

    4/8/2025House

  12. WM - Majority; do pass.

    4/8/2025House

  13. Referred to Ways & Means.

    3/25/2025House

  14. And refer to Ways & Means.

    3/24/2025House

  15. ANR - Majority; do pass.

    3/24/2025House

  16. First reading, referred to Agriculture & Natural Resources.

    3/11/2025House

  17. Third reading, passed; yeas, 97; nays, 0; absent, 0; excused, 1.

    3/7/2025House

  18. Rules suspended. Placed on Third Reading.

    3/7/2025House

  19. 1st substitute bill substituted.

    3/7/2025House

  20. Rules Committee relieved of further consideration. Placed on second reading.

    3/4/2025House

  21. Referred to Rules 2 Review.

    2/20/2025House

  22. FIN - Majority; 1st substitute bill be substituted, do pass.

    2/18/2025House

  23. FIN - Executive action taken by committee.

    2/18/2025House

  24. First reading, referred to Finance.

    1/14/2025House

  25. Introduced

    1/14/2025House

Bill Text

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