Transfers Between Classifications

Transfers Between Classifications & Reclassifications

Land may be reclassified, upon request by the owner, subject to all applicable qualifications for each classification, without additional tax, interest, or penalty for the following:

  • Land classified as either farm and agricultural, or forest land under RCW chapter 84.33 may be reclassified to open space land.
  • Land classified as farm and agricultural land may be reclassified to forest land under RCW chapter 84.33.
  • Land previously classified as farm and agricultural land may be reclassified to open space land as "farm and agricultural conservation land" and reclassified back to farm and agricultural land classification.

The application for transfer from classified or designated forest land to a current use classification, must be made within 30 days from the date of removal from forest land status.

Reclassification Approvals

Reclassification approvals are acted on in the same manner as approvals for classification. The county assessor approves all applications for Designated Forestland (Chapter RCW 84.33) and farm and agricultural classifications and reclassification. The granting authority approves all land classifications or reclassification for open space land. Land being reclassified into farm and agricultural land classifications of less than 20 acres from open space "farm and agricultural conservation land", or designated forestland may have the income requirements deferred for a period of up to 5 years from the date of the reclassification.

When Land is Valued at Current Use

Land which is classified as open space, farm and agricultural, or designated forestland shall be assessed at its current use value and placed on the assessment rolls in the year following the year of application.

Taxes upon classified land shall be due and payable in the year following the year the land was valued at its current use and placed on the assessment rolls.

Advisory Committee 

The county legislative authority shall appoint a 5 member committee representing the active farming community within the county. The committee shall advise the assessor in the assessment of farm and agricultural land.

Assessor May Require Data

The assessor may require the owner of classified land to submit data regarding the use of the land, productivity of typical crops, income and expense data, and similar information regarding continued eligibility.

More Information Available

Complete information concerning the requirements and the manner for making application for current use reclassification and assessments is available at the county assessor's office. It is helpful to read the complete law (RCW Chapter 84.33 and 84.34) and rules (WAC Chapter 458-30 and 458-40) to understand requirements of the classifications and the tax liabilities incurred. Forms and Publications are available.