Washington Administrative Code

(1) Introduction. This section describes the procedure an applicant must follow if his or her application for classification or reclassification under chapter 84.34 RCW is denied, in whole or in part, and he or she wishes to appeal the determination.(2) General requirement. The g…

(1) Introduction. This section outlines the methods an assessor may use to determine the value of land classified as farm and agricultural land under chapter 84.34 RCW. The valuation procedures are outlined in RCW 84.34.065. The method used to value the principal residence of the…

For assessment year 2026, the interest rate and the property tax component used to value classified farm and agricultural lands are as follows:(1) The interest rate is 7.14 percent; and(2) The property tax component for each county is:countypercentcountypercentAdams1.02Lewis0.81A…

(1) Introduction. This section explains the timing of revaluations of land classified under the provisions of chapter 84.34 RCW.(2) Revaluation cycle. In determining the true and fair value and the current use value of classified lands, the assessor shall follow a revaluation cyc…

(1) Introduction. This section outlines the procedures set forth in RCW 84.34.060 about how to value land(s) classified as open space or timber land under the provisions of chapter 84.34 RCW.(2) Open space land.(a) In valuing land classified as open space, the assessor shall cons…

(1) Introduction. This section explains the types of data or information the assessor may require a person seeking continued classification or reclassification to submit so that land may retain its eligibility or be reclassified under chapter 84.34 RCW.(2) General authorization. …

(1) Introduction. If land classified under chapter 84.34 RCW is sold or transferred and the new owner wants to retain the classified status of the land, certain procedures must be followed before the conveyance may be recorded or filed. This rule explains the necessary procedures…

(1) Introduction. When an owner of classified land wishes to withdraw all or part of the land from the current use program, the owner must submit a request to withdraw to the assessor. This rule explains when an owner may request a withdrawal from classification under the provisi…

(1) Introduction. RCW 84.34.070(1) states that once land has been classified under chapter 84.34 RCW, it must remain classified for a minimum of ten years from the date of classification to qualify for owner withdrawal. The land will remain classified until and unless the owner s…

(1) Introduction. This rule discusses the circumstances that may cause land to be removed from classification and the actions an assessor takes to remove the land, in whole or in part, from classification under chapter 84.34 RCW.(2) Other rules to reference. Readers may want to r…

(1) Introduction. This rule outlines the withdrawal and removal procedures, events that trigger removal, and how to calculate the additional tax, interest, and penalty that may be imposed because land is withdrawn or removed from classification. When land is withdrawn or removed,…

(1) Introduction. This rule specifies the date upon which the additional tax, interest, and, if appropriate, penalty are due when land is withdrawn or removed from classification under chapter 84.34 RCW. This rule also explains the consequences of failure to timely pay these char…

(1) Introduction. This rule explains the conditions under which documents conveying ownership of land classified under chapter 84.34 RCW will be accepted by the county recording authority. It also describes the duties of the treasurer in the withdrawal and removal processes.(2) C…

(1) Introduction. Under RCW 84.34.020 (2)(d) the land on which the principal residence of the farm operator or owner of farm and agricultural land is situated and the housing for farm and agricultural employees is situated may be classified as farm and agricultural land.This sect…

(1) Introduction. This section explains the manner in which land classified under chapter 84.34 RCW is to be listed on the assessment and tax rolls.(2) Listing of current use land. When land has been classified under chapter 84.34 RCW, the assessor shall annually enter on the ass…

(1) Introduction. This rule discusses the process used when land is reclassified into a different classification under chapter 84.34 or 84.33 RCW.(2) General information.(a) When reclassification is required. The following circumstances cause an owner of classified land to seek r…

(1) Introduction. RCW 84.34.055 enables a county legislative authority to establish an open space plan, public benefit rating system, and valuation schedule for land classified as open space. This section explains the factors that must be considered when such a plan and rating sy…

(1) Introduction. This section explains how the advisory committee mandated by RCW 84.34.145 is formed, the type of advice this committee may give the assessor, and the consequences of not forming this committee.(2) Formation. The county legislative authority shall appoint a five…

(1) Introduction. This section explains that the agreement to tax according to current use is a noncontractual agreement that may be annulled or cancelled at any time by the legislature.(2) No contractual obligation. The agreement to tax land according to its current use is not a…

(1) Introduction. This rule sets forth the definitions to be used in administering and understanding the statutes and rules relating to special benefit assessments on classified farm and agricultural and timber land.(2) Definitions. For the purposes of WAC 458-30-500 through 458-…

(1) Introduction. RCW 84.34.320 requires local government officials to take certain steps upon "creation" of a district and upon adoption or confirmation of a final assessment roll. This section defines when a district shall be deemed to have been "created" and when a final asses…

(1) Introduction. This rule explains the procedures that follow the creation of a district.(2) Notice to assessor and legislative authority. Upon creation of a district, the local government must immediately notify the assessor and legislative authority of the county where the di…

(1) Introduction. This section explains the procedures outlined in RCW 84.34.320 that follow the adoption or confirmation of a final special benefit assessment roll.(2) Notice to assessor, legislative authority, and treasurer required. When a local government approves or confirms…

(1) Introduction. This section explains the assessor's duty to notify an owner of classified farm and agricultural or timber land when a local improvement district is created.(2) Assessor to notify owner. The assessor, upon receiving notice that a district was created, shall noti…

(1) Introduction. This section explains the owner's right to waive the exemption relating to special benefit assessments as set forth in RCW 84.34.320.(2) Owner may waive exemption. The owner of land exempted from special benefit assessments may waive this exemption by filing a n…

(1) Introduction. This rule explains the process that must be followed when classified land subject to a special benefit assessment is withdrawn or removed from the farm and agricultural or timber land classifications.(2) General treatment of land. After the creation of a distric…

(1) Introduction. When classified farm and agricultural or timber land is connected to a domestic water system, sewerage facilities, or road improvements, a partial special benefit assessment will be made. This section explains the manner in which this partial assessment is calcu…

(1) Introduction. If classified farm and agricultural or timber land is connected to water and/or sewer systems or road improvements after the final assessment roll has been approved, the owner of this land will be liable for the special benefit assessments relating to the improv…

(1) Introduction. This rule provides the rates of inflation discussed in RCW 84.34.330 and WAC 458-30-550 Exemption—Removal or withdrawal. It also explains the department of revenue's (department) obligation to annually publish a rate of inflation and the manner in which this rat…

(1) Introduction. This rule describes what events cause removal of land from designated forest land status under chapter 84.33 RCW, the procedures followed for removal, and the resulting compensating tax.(2) Events causing the removal of designated forest land status. The assesso…

(1) Introduction. RCW 84.33.130 requires that the department of revenue annually adjust and certify forest land values to be used by county assessors in preparing assessment rolls. These values are based upon land grades and operability classes. The assessors use maps that provid…

The forest land values, per acre, for each grade of forest land for the 2026 assessment year are determined to be as follows:landgradeoperabilityclass2026values per acre11234$22722521115421234194187180128312341501461441124123411811311285512348574735261234434141397123419191717811[…

(1) Introduction. The purpose of WAC 458-40-610 through 458-40-680 is to prescribe the policies and procedures for the taxation of timber harvested from public and private forest lands as required by RCW 84.33.010 through 84.33.096. Unless the context clearly requires otherwise, …

(1) Introduction. For purposes of determining the proper calendar quarter in which the harvester is to pay tax on timber harvested from private land the tax is due and payable on the last day of the month following the end of the calendar quarter in which the timber was harvested…

For purposes of determining the proper quarter in which the harvester is to pay taxes on timber harvested from public land, the taxes due under RCW 84.33.041 are due and payable as follows:(1) Lump-sum sale. The tax is due and payable on the last day of the month following the qu…

The stumpage value area map contained in this rule must be used to determine the proper stumpage value table to be used in calculating the taxable stumpage value of timber harvested from private land.WAC 458-40-640 Stumpage value area—MapHarvesters may obtain a larger scale map b…

The timber quality code numbers for each species of timber shown in the stumpage value tables contained in this chapter are defined as follows: TABLE 1—Timber Quality Code Table Stumpage Value Areas 1, 2, 3, 4, and 5 SpeciesQuality Code NumberLog grade specifications1Douglas-fir …

WAC 458-40-660(1) Introduction. This rule provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.(2) Stumpage value tables. The following stumpage value tables are used to calculate the taxable value of stumpa…

(1) Introduction. This rule describes the procedure by which businesses that process chipwood, chipwood products, and/or small logs can become approved chipwood or small log destinations.(2) Chipwood destinations. Businesses that process logs to produce chips or chip products may…

(1) Introduction. The acceptable log scaling and grading standard for stumpage value areas 1, 2, 3, 4, 5, and 9 is the Scribner Decimal C log rule as described in the most current edition of the "Official Log Scaling and Grading Rules" developed and authored by the Northwest Log …

Each company doing an inter-county or interstate business in this state must make and file an annual report with the department. At the time of making such report, each company must if directed by the department also file with the department:(1) Annual reports of the board of dir…

The annual report must be completed on the template furnished on the department's website at: http://www.dor.wa.gov. The annual report must contain such information as is required to enable the department to determine the true and fair value of a company's operating property in t…

Annual reports shall be filed with the department on or before the fifteenth day of March. The department may grant a reasonable extension of time, not to exceed sixty days, upon written application of the company filed with the department on or before the fifteenth day of March,…

(1) If any company fails to materially comply with the provisions of RCW 84.12.230 and WAC 458-50-020, the department will add to the assessed value a penalty of five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply.(2…

(1) In general. Annually between the fifteenth day of March and the first day of July the department shall proceed to list and value the operating property of each company subject to assessment by the department. The department shall prepare a report summarizing the information, …

(1) The true cash value of the operating property of public utilities is its "market value," i.e., the amount of money a buyer willing but not obligated to buy would pay for such operating property from a seller willing but not obligated to sell. In arriving at a determination of…

(1) This rule implements the provisions of chapter 29, Laws of 1991, ex. sess, regarding the property taxation of computer software for centrally assessed utilities.(2) Computer software. Computer software is a set of directions or instructions that exist in the form of machine-r…