Removal of Land Not Subject to Additional Tax

When Removal of Agricultural/Open Space Land is Not Subject to Additional Tax
The additional tax, applicable interest, and penalty shall not be imposed if the removal of Farm & Agricultural/Open Space classification results solely from:
  • Land is transferred to a government entity in exchange for other land located in the State of Washington
  • Land taken through the exercise of the power of eminent domain, or sale or transferred in anticipation of the exercise of such power was received in writing or by other official action
  • A natural disaster changes the use of such land
  • Official action by the state, county, or city disallows the present use of such land
  • Transfer of land to a church when such land would qualify for exemptions granted therein
  • Acquisition of property interests by state agencies or agencies or organizations qualified under RCW 84.34.210 and 64.04.130 (See RCW 84.34.108(~f))
  • Removal of land classified as farm and agricultural land on which housing for employees and/or principal place of residence is sited
  • Removal of land from classification after enactment of a statutory exemption that qualifies the land for exemption and receipt of notice from the owner to remove the land from classification
  • The creation, sale, or transfer of forestry riparian easements under RCW 76.13.120
  • The creation, sale, or transfer of a fee interest or a conservation easement for the riparian open space program under RCW 76.09.040
  • The sale or transfer of land within 2 years after the death of the owner of at least a 50% interest in the land if the land has been assessed and valued as classified forest land, designated as forest land under chapter 84.33 RCW, or classified under this chapter continuously since 1993
  • The sale or transfer of land after the death of the owner of at least a 50% interest in the land if the land has been assessed and valued as classified forest land, designated as forest land under chapter 84.33 RCW, or classified under this chapter continuously since 1993 and the sale or transfer takes place within 2 years after July 22, 2001, and the death of the owner occurred after January 1, 1991

When Removal of ForestLand is Not Subject to Additional Tax
The additional compensating tax, shall not be imposed if the removal of Designated Forestland classification results solely from:

  • (a) Transfer to a government entity in exchange for other forest land located within the state of Washington;

    (b)(i) A taking through the exercise of the power of eminent domain, or (ii) a sale or transfer to an entity having the power of eminent domain in anticipation of the exercise of such power based on official action taken by the entity and confirmed in writing;

    (c) A donation of fee title, development rights, or the right to harvest timber, to a government agency or organization qualified under RCW 84.34.210 and 64.04.130 for the purposes enumerated in those sections, or the sale or transfer of fee title to a governmental entity or a nonprofit nature conservancy corporation, as defined in RCW 64.04.130, exclusively for the protection and conservation of lands recommended for state natural area preserve purposes by the natural heritage council and natural heritage plan as defined in chapter 79.70 RCW or approved for state natural resources conservation area purposes as defined in chapter 79.71 RCW, or for acquisition and management as a community forest trust as defined in chapter 79.155 RCW. At such time as the land is not used for the purposes enumerated, the compensating tax specified in subsection (11) of this section is imposed upon the current owner;

    (d) The sale or transfer of fee title to the parks and recreation commission for park and recreation purposes;

    (e) Official action by an agency of the state of Washington or by the county or city within which the land is located that disallows the present use of the land;

    (f) The creation, sale, or transfer of forestry riparian easements under RCW 76.13.120;

    (g) The creation, sale, or transfer of a conservation easement of private forest lands within unconfined channel migration zones or containing critical habitat for threatened or endangered species under RCW 76.09.040;

    (h) The sale or transfer of land within two years after the death of the owner of at least a fifty percent interest in the land if the land has been assessed and valued as classified forest land, designated as forest land under this chapter, or classified under chapter 84.34 RCW continuously since 1993. The date of death shown on a death certificate is the date used for the purposes of this subsection (13)(h); or

    (i)(i) The discovery that the land was designated under this chapter in error through no fault of the owner. For purposes of this subsection (13)(i), "fault" means a knowingly false or misleading statement, or other act or omission not in good faith, that contributed to the approval of designation under this chapter or the failure of the assessor to remove the land from designation under this chapter.

    (ii) For purposes of this subsection (13), the discovery that land was designated under this chapter in error through no fault of the owner is not the sole reason for removal of designation under subsection (5) of this section if an independent basis for removal exists. An example of an independent basis for removal includes the land no longer being devoted to and used for growing and harvesting timber.

    (14) In a county with a population of more than six hundred thousand inhabitants or in a county with a population of at least two hundred forty-five thousand inhabitants that borders Puget Sound as defined in RCW 90.71.010, the compensating tax specified in subsection (11) of this section may not be imposed if the removal of designation as forest land under subsection (5) of this section resulted solely from:

    (a) An action described in subsection (13) of this section; or

    (b) A transfer of a property interest to a government entity, or to a nonprofit historic preservation corporation or nonprofit nature conservancy corporation, as defined in RCW 64.04.130, to protect or enhance public resources, or to preserve, maintain, improve, restore, limit the future use of, or otherwise to conserve for public use or enjoyment, the property interest being transferred. At such time as the property interest is not used for the purposes enumerated, the compensating tax is imposed upon the current owner.