Washington (Summary)
Last Updated: March 2020
Tax Type: Current use value based on forest productivity combined with a timber excise tax.
Description: Current use tax type is modified rate/assessment tax. Current use based on ability of land to grow trees and a 4% timber excise tax.
Objectives: Washington State encourages sound forestry practices so that present and future generations can enjoy the benefit they provide.
Law: RCW 84.33, RCW 84.34, WAC 458-40-500 to 458-40-600, 76.04.600
Principal Forest Property Tax Incentive Programs
1. Program legal-common name: Designated Forestland
Program Requirements
Min/Max Acreage: at least 5 contiguous acres devoted primarily to growing and harvesting timber
Min. Stocking Growth: N/A
Forest Management Plan: The assessor may request a timber management plan to verify that the land will be growing timber.
Duration of Enrollment: N/A
Penalties for Use Change: Rollback taxes in the current year and the preceding 9 years
Program Administration
State: Department of Revenue advises the counties on management plans and answers questions on the administration of the statute
County Tax Assessor and Commissioner: County Tax Assessor administers the program.
University: N/A
Landowners: N/A
2. Program legal-common name: Open Space - Timberland
Law: RCW 84.34
Program Requirements
Min/Max Acreage: at least 5 contiguous acres devoted primarily to growing and harvesting timber for commercial purposes
Min. Stocking Growth: N/A
Forest Management Plan: N/A
Duration of Enrollment: Indefinite
Penalties for Use Change: additional tax, interest, and 20 percent penalty
Program Administration
State: Washington Department of Revenue
County Tax Assessor and Commissioner: County assessor administers the program.
University: N/A
Landowners: N/A
For a more in depth discussion of Washington property taxes click here!