Title 84, PROPERTY TAXES

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…

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…

(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…

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 …

The legislature hereby declares 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 …

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Open space land" means (a) any land area so designated by an official comprehensive land use plan adopted by any city or county and zoned accordingly; or (b) any land…

(1) An owner of land desiring current use classification under RCW 84.34.020 must make application as follows: (a) Application for classification under RCW 84.34.020(2) must be made to the county assessor upon forms prepared by the state department of revenue and supplied by the …

The assessor shall act upon the application for current use classification of farm and agricultural lands under RCW 84.34.020(2), with due regard to all relevant evidence. The application shall be deemed to have been approved unless, prior to the first day of May of the year afte…

(1) Applications for classification or reclassification under RCW 84.34.020(1) shall be made to the county legislative authority. An application made for classification or reclassification of land under RCW 84.34.020(1) (b) and (c) which is in an area subject to a comprehensive p…

(1) An application for current use classification or reclassification under RCW 84.34.020(3) must be made to the county legislative authority. The application must be made upon forms prepared by the department of revenue and supplied by the granting authority and must include the…

(1) The granting authority shall immediately notify the assessor and the applicant of its approval or disapproval which shall in no event be more than six months from the receipt of said application. No land other than farm and agricultural land shall be classified under this cha…

(1)(a) The county legislative authority may direct the county planning commission to set open space priorities and adopt, after a public hearing, an open space plan and public benefit rating system for the county. The plan shall consist of criteria for determining eligibility of …

In determining the true and fair value of open space land and timberland, which has been classified as such under the provisions of this chapter, the assessor shall consider only the use to which such property and improvements is currently applied and shall not consider potential…

(1) The true and fair value of farm and agricultural land shall be determined by consideration of the earning or productive capacity of comparable lands from crops grown most typically in the area averaged over not less than five years, capitalized at indicative rates. The earnin…

(1)(a) When land has once been classified under this chapter, it must remain under such classification and must not be applied to other use except as provided by subsection (2) of this section for at least ten years from the date of classification. It must continue under such cla…

When land which has been classified under this chapter as open space land, farm and agricultural land, or timberland is applied to some other use, except through compliance with RCW 84.34.070, or except as a result solely from any one of the conditions listed in RCW 84.34.108(6),…

The additional tax and penalties, if any, provided by RCW 84.34.070 and 84.34.080 shall be extended on the tax roll and shall be, together with the interest thereon, a lien on the land to which such tax applies as of January 1st of the year for which such additional tax is impose…

The additional tax, penalties, and/or interest provided by RCW 84.34.070 and 84.34.080 shall be payable in full thirty days after the date which the treasurer's statement therefor is rendered. Such additional tax when collected shall be distributed by the county treasurer in the …

(1) When land has once been classified under this chapter, a notation of the classification must be made each year upon the assessment and tax rolls and the land must be valued pursuant to RCW 84.34.060 or 84.34.065 until removal of all or a portion of the classification by the a…

The owner of any land as to which additional tax is imposed as provided in this chapter shall have with respect to valuation of the land and imposition of the additional tax all remedies provided by this title. [ 1998 c 311 s 14; 1973 1st ex.s. c 212 s 13.]

The assessor may require owners of land classified under this chapter to submit pertinent data regarding the use of the land, productivity of typical crops, and such similar information pertinent to continued classification and appraisal of the land. [ 1973 1st ex.s. c 212 s 14.]…

Nothing in this chapter shall be construed as in any manner affecting the method for valuation of timber standing on timberland which has been classified under this chapter. [ 1998 c 311 s 15; 1973 1st ex.s. c 212 s 16.]

The department of revenue of the state of Washington shall make such rules and regulations consistent with this chapter as shall be necessary or desirable to permit its effective administration. [ 1998 c 311 s 16; 1973 1st ex.s. c 212 s 17.]

The county legislative authority shall appoint a five member committee representing the active farming community within the county to serve in an advisory capacity to the assessor in implementing assessment guidelines as established by the department of revenue for the assessment…

Land classified under the provisions of chapter 84.34 RCW prior to July 16, 1973 which meets the criteria for classification under this chapter, is hereby reclassified under this chapter. This change in classification shall be made without additional tax, applicable interest, pen…

Land classified under the provisions of RCW 84.34.020 (2) or (3) which meets the definition of forestland under the provisions of chapter 84.33 RCW, upon request for such change made by the owner to the granting authority, shall be reclassified by the assessor under the provision…

The department of revenue and each granting authority is hereby directed to publicize the qualifications and manner of making applications for classification. Notice of the qualifications, method of making applications, and availability of further information on current use class…

The legislature finds that the haphazard growth and spread of urban development is encroaching upon, or eliminating, numerous open areas and spaces of varied size and character, including many devoted to agriculture, the cultivation of timber, and other productive activities, and…

Any county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or nonprofit nature conservancy corporation or association, as such are defined in RCW 84.34.250, may acquire by purcha…

In accordance with the authority granted in RCW 84.34.210, a county, city, town, metropolitan park district, metropolitan municipal corporation, nonprofit historic preservation corporation as defined in RCW 64.04.130, or nonprofit nature conservancy corporation or association, as…

Conservation futures are a useful tool for counties to preserve lands of public interest for future generations. Counties are encouraged to use some conservation futures as one tool for salmon preservation purposes. For the purpose of acquiring conservation futures and other righ…

Conservation futures are a useful tool for counties to preserve lands of public interest for future generations. Counties are encouraged to use some conservation futures as one tool for salmon preservation purposes. (1) Any board of county commissioners may establish by resolutio…

As used in RCW 84.34.210, as now or hereafter amended, RCW 84.34.220, as now or hereafter amended, and *RCW 79A.15.010, "nonprofit nature conservancy corporation or association" means an organization which qualifies as being tax exempt under 26 U.S.C. section 501(c) (of the Inter…

(1) The legislature finds that farming, timber production, and the related agricultural and forest industries have historically been and currently are central factors in the economic and social lifeblood of the state; that it is a fundamental policy of the state to protect agricu…

As used in RCW 84.34.300 through 84.34.380, unless a different meaning is required, the words defined in this section shall have the meanings indicated. (1) The term "average rate of inflation" shall mean the annual rate of inflation as determined by the department of revenue ave…

(1) Any land classified as farm and agricultural land or timberland pursuant to chapter 84.34 RCW at the earlier of the times the legislative authority of a local government adopts a resolution, ordinance, or legislative act to: (a) Create a local improvement district, in which s…

(1) Whenever farm and agricultural land or timberland has once been exempted from special benefit assessments under RCW 84.34.320, and except as provided in subsection (2) of this section, any withdrawal or removal from classification as farm and agricultural land or timberland u…

(1) Whenever farm and agricultural land or timberland is withdrawn or removed from its current use classification as farm and agricultural land or timberland, except as provided in subsection (2) of this section, the county assessor of the county in which the land is located must…

Payments collected pursuant to RCW 84.34.330 and 84.34.340, 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…

The department of revenue shall adopt rules it shall deem necessary to implement RCW 84.34.300 through 84.34.380 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 asse…

Whenever a portion of a parcel of land which was classified as farm and agricultural or timberland pursuant to this chapter is withdrawn or removed from classification ((or there is a change in use)), and such land has been exempted from any benefit assessments pursuant to RCW 84…

Farm and agricultural land or timberland on which the right to 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 such purposes in the sa…

Nothing in RCW 84.34.300 through 84.34.340 or 84.34.360 through 84.34.380 shall amend the provisions of chapter 79.44 RCW. [ 1992 c 52 s 25.]

(1) A county legislative authority may opt to merge its timberland classification with its designated forestland program. To merge the programs, the authority must enact an ordinance that: (a) Terminates the timberland classification; and (b) Declares that the land that had been …

The provisions of this chapter do not apply with respect to land used in the growing, raising, or producing of cannabis, useable cannabis, or cannabis-infused products as those terms are defined under RCW 69.50.101. [ 2022 c 16 s 166; 2014 c 140 s 27.] Notes: Intent—Finding—2022 …

The provisions of this act shall take effect on January 1, 1971. [ 1970 ex.s. c 87 s 16.]