WashingtonHB 12612025-2026 Regular SessionHouseWALLET

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

Sponsored By: Sam Low (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

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

Compatible uses preserve farm and timber tax breaks

Beginning July 27, 2025, Washington recognizes compatible side uses within existing limits: 20% of classified farmland and 10% of classified timberland. Examples include wetland protection, gravel pits, farm woodlots, produce stands, and needed unpaved parking. Classified farms can also keep their tax status after minor upgrades or limited educational, recreational, or event uses at existing structures. Examples include seasonal farm festivals and weddings; structures must still qualify as supporting farm operations, within the 20% limit. This existing-structure protection covers neither new construction nor major redevelopment.

More farm products count toward tax eligibility

Beginning July 27, 2025, Washington farms of at least five but under 20 acres can count more products toward tax eligibility. The land must be used mainly for agriculture. Qualifying income includes the wholesale value of products donated to nonprofit food banks or feeding programs. It also includes the wholesale value of products sold to people who harvest them on that land. These amounts count toward the $200-per-acre yearly income test for three of the five calendar years before applying.

Shorter tax lookback for departing farms

For Washington farmland removed or withdrawn from tax classification on or after September 1, 2025, the tax lookback is shorter. The additional property tax covers the prior four years instead of seven. It equals the difference between taxes paid under classification and taxes otherwise due during those years. This shorter period can lower the amount owners owe when farmland leaves classification.

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 - Executive action taken by committee.

    2/18/2025House
  23. FIN - Majority; 1st substitute bill be substituted, do pass.

    2/18/2025House
  24. First reading, referred to Finance.

    1/14/2025House
  25. Introduced

    1/14/2025House

Bill Text

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