Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.33.010 Legislative findings.
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As a result of the study and analysis of systems of taxation of standing timber and forestlands by the forest tax committee pursuant to Senate Concurrent Resolution No. 30 of the 41st session of the legislature, and the recommendations of the committee based thereon, the legislat…
RCW 84.33.035 Definitions.
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Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Agricultural methods" means the cultivation of trees that are grown on land prepared by intensive cultivation and tilling, such as irrigating, plowing, or turning ove…
RCW 84.33.040 Timber exempt from ad valorem taxation.
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Timber is exempt from ad valorem taxation.[ 2004 c 177 s 3; 1984 c 204 s 18; 1983 1st ex.s. c 62 s 7; 1971 ex.s. c 294 s 4.]Notes:Application—2004 c 177 s 3: "Section 3 of this act applies to taxes levied for collection in 2005 and thereafter." [ 2004 c 177 s 7.]Effective date—20…
RCW 84.33.041 State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account.
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(1) An excise tax is imposed on every person engaging in this state in business as a harvester of timber on privately or publicly owned land. The tax is equal to the stumpage value of timber harvested for sale or for commercial or industrial use multiplied by the rate provided in…
RCW 84.33.046 Excise tax rate July 1, 1988, and thereafter.
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The rate of tax imposed under RCW 84.33.041 for timber harvested July 1, 1988, and thereafter, shall be five percent.[ 1984 c 204 s 7.]Notes:Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
RCW 84.33.051 County excise tax on harvesters of timber authorized—Rate—Administration and collection—Deposit of moneys in timber tax distribution account—Use.
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(1) The legislative body of any county may impose a tax upon every person engaging in the county in business as a harvester effective October 1, 1984. The tax shall be equal to the stumpage value of timber harvested from privately owned land multiplied by a rate of 4 percent; and…
RCW 84.33.074 Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form.
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(1) A small harvester may elect to calculate the tax imposed by this chapter in the manner provided in this section.(2) Timber shall be considered harvested at the time when in the ordinary course of business the quantity thereof by species is first definitely determined. The amo…
RCW 84.33.075 Excise tax on harvesters of timber—Exemption for certain nonprofit organizations, associations, or corporations.
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The excise tax imposed by this chapter shall not apply to any timber harvested by a nonprofit organization, association, or corporation from forestlands owned by it, where such lands are exempt from property taxes under RCW 84.36.030, and where all of the income and receipts of t…
RCW 84.33.0775 Timber harvest tax credit.
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(1) A taxpayer is allowed a credit against the tax imposed under RCW 84.33.041 for timber harvested on and after January 1, 2000, under a forest practices notification filed or application approved under RCW 76.09.050 and subject to enhanced aquatic resources requirements.(2)(a) …
RCW 84.33.0776 Timber harvest excise tax agreement credit.
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A credit is allowed against the tax imposed under RCW 84.33.041 and 84.33.051 for a tribal tax imposed under an agreement authorized by RCW 43.06.480.[ 2007 c 69 s 4.]Notes:Findings—Intent—2007 c 69: See note following RCW 43.06.475.
RCW 84.33.078 Harvesting and marketing costs for state or local government harvests.
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If the timber from public land is harvested by the state, its departments and institutions and political subdivisions, or any municipal corporation therein, the governmental unit, or governmental units, that harvest or market the timber must provide the harvester purchasing the t…
RCW 84.33.081 Distributions from timber tax distribution account—Distributions from county timber tax account.
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*** CHANGE IN 2026 *** (SEE 5994.SL) ***(1) On the last business day of the second month of each calendar quarter, the state treasurer shall distribute from the timber tax distribution account to each county the amount of tax collected on behalf of each county under RCW 84.33.051…
RCW 84.33.086 Payment of tax.
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(1) The taxes imposed under this chapter shall be computed with respect to timber harvested each calendar quarter and shall be due and payable in quarterly installments. Remittance shall be made on or before the last day of the month next succeeding the end of the quarterly perio…
RCW 84.33.088 Reporting requirements on timber purchase.
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(1) A purchaser of privately owned timber in an amount in excess of 200,000 board feet in a voluntary sale made in the ordinary course of business must, on or before the last day of the month following the purchase of the timber, report the particulars of the purchase to the depa…
RCW 84.33.089 Estimates of harvestable public forestland—Adjustments.
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(1) The department must estimate the number of acres of public forestland that are available for timber harvesting. The department must provide the estimates for each county and for each taxing district within each county by October 1st of each year except that the department may…
RCW 84.33.091 Tables of stumpage values—Revised tables—Legislative review—Appeal.
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(1) The department of revenue shall designate areas containing timber having similar growing, harvesting, and marketing conditions to be used as units for the preparation and application of stumpage values. Each year on or before December 31 for use the following January through …
RCW 84.33.096 Application of excise taxes' administrative provisions and definitions.
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All sections of chapter 82.32 RCW, except RCW 82.32.045 and 82.32.270, apply to the taxes imposed under this chapter.[ 1984 c 204 s 13.]Notes:Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
RCW 84.33.130 Forestland valuation—Application by owner that land be designated and valued as forestland—Hearing—Rules—Approval, denial of application—Appeal.
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(1)(a)(i) Notwithstanding any other provision of law, lands that were assessed as classified forestland before July 22, 2001, or as timberland under chapter 84.34 RCW before the merger date adopted by the county under RCW 84.34.400, are designated forestland for the purposes of t…
RCW 84.33.140 Forestland valuation—Notation of forestland designation upon assessment and tax rolls—Notice of continuance—Removal of designation—Compensating tax.
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(1) When land has been designated as forestland under RCW 84.33.130, a notation of the designation must be made each year upon the assessment and tax rolls. A copy of the notice of approval together with the legal description or assessor's parcel numbers for the land must, at the…
RCW 84.33.145 Compensating tax.
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(1) If no later than thirty days after removal of designation under this chapter the owner applies for classification under:(a) RCW 84.34.020(1);(b) RCW 84.34.020(2); or(c) RCW 84.34.020(3), unless the timberland classification and designated forestland program are merged under R…
RCW 84.33.170 Application of chapter to Christmas trees.
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Notwithstanding any provision of this chapter to the contrary, this chapter shall not exempt from the ad valorem tax nor subject to the excise tax imposed by this chapter, Christmas trees and short-rotation hardwoods, which are cultivated by agricultural methods, and the land on …
RCW 84.33.175 Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of trees.
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The excise tax imposed under this chapter applies to forest trees harvested after April 4, 1986, from lands sold to any governmental agency by warranty deed or contract where the seller reserved to itself the right to take all merchantable timber for a specific period of years, o…
RCW 84.33.200 Legislative review of timber tax system—Information and data to be furnished.
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(1) The legislature shall review the system of distribution and allocation of all timber excise tax revenues in January 1975 and each year thereafter to provide a uniform and equitable distribution and allocation of such revenues to the state and local taxing districts.(2) In ord…
RCW 84.33.210 Forestland valuation—Special benefit assessments.
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(1) Any land that is designated as forestland under this chapter at the earlier of the times the legislative authority of a local government adopts a resolution, ordinance, or legislative act (a) to create a local improvement district, in which the land is included or would have …
RCW 84.33.220 Forestland valuation—Withdrawal from designation or change in use—Liability.
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Whenever forestland has been exempted from special benefit assessments under RCW 84.33.210, any removal from designation or change in use from forestland under this chapter shall result in the following:(1) If the bonds used to fund the improvement in the local improvement distri…
RCW 84.33.230 Forestland valuation—Change in designation—Notice.
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Whenever forestland is removed from its forestland designation, the assessor of the county in which the land is located shall forthwith give written notice of the removal to the local government or its successor that filed with the assessor the notice required by RCW 84.33.210. U…
RCW 84.33.240 Forestland valuation—Change in classification or use—Application of payments.
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Payments collected pursuant to RCW 84.33.220 and 84.33.230, or by enforcement procedures referred to therein, after the payment of the expenses of their collection, shall first be applied to the payment of general or special debt incurred to finance the improvements related to th…
RCW 84.33.250 Forestland valuation—Special benefit assessments.
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The department shall adopt rules it shall deem necessary to implement RCW 84.33.210 through 84.33.270, which shall include, but not be limited to, procedures to determine the extent to which a portion of the land otherwise exempt may be subject to a special benefit assessment for…
RCW 84.33.260 Forestland valuation—Withdrawal from designation or change in use—Benefit assessments.
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Whenever a portion of a parcel of land that was designated as forestland under this chapter is removed from designation or there is a change in use, and the land has been exempted from any benefit assessments under RCW 84.33.210, the previously exempt benefit assessments shall be…
RCW 84.33.270 Forestland valuation—Government future development right—Conserving forestland—Exemptions.
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(1) Forestland on which the right of future development has been acquired by any local government, the state of Washington, or the United States government shall be exempt from special benefit assessments in lieu of assessment for the purposes in the same manner, and under the sa…
RCW 84.33.280 Applicant for forestry riparian easement program—Department to rely on certain documents.
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The department shall, when contacted by the department of natural resources under RCW 76.13.160, rely on submitted tax-related documents to confirm or deny that an applicant for the forest [forestry] riparian easement program established in RCW 76.13.120 satisfies the definition …