Information and Instructions when applying for Current Use Assessment on the basis of Current Use under the "Open Space Law" in the Revised Code of Washington (RCW) Chapter 84.34 and Washington Administrative Code (WAC) Chapter 458-30.
The Open Space Taxation Act, enacted in 1970, allows property owners to have their open space, farm and agricultural, and timberlands valued at their current use rather than their highest and best use. The act states 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 and scenic beauty for the economic and social well-being of the state and its citizens.
The law provides 3 classifications, however, Timber land has merged with Designated Forestland (RCW 84.33):
Open space land is defined as either:
Farm and Agricultural land is defined as either:
Timber Land has merged into the Designated Forestland classification (RCW 84.33) and Washington Administrative Code (WAC) Chapter 458-40. It means any parcel of land that is 5 or more acres or multiple parcels of land that are contiguous and total 5 or more acres which is or are devoted primarily to the growth and harvest of forest crops for commercial purposes.