Washington Designated Forest Land and Open Space

Planning · Free to qualifying landowners, from Washington State Department of Revenue

A county assessor administered reduction in property tax for land primarily used to grow and harvest timber. Five contiguous acres or more uses Designated Forest Land under RCW 84.33; parcels under twenty acres may use Open Space Timber under RCW 84.34 instead. Timber that is then grown is subject to a harvest tax rather than to property tax.

Five acres is the floor for the timber land classification, and the land has to be growing and harvesting timber commercially rather than simply having trees on it. You will need a timber management plan, both when you apply and again if the land is sold or transferred and a notice of continuance is signed. The fee is set by your own city or county and they are not obliged to charge one at all. Two things to plan around. The lower assessment does not start straight away: it begins on 1 January of the year after you apply. And coming out again is expensive, because removal brings additional tax, interest and a penalty, payable for the last seven years for open space and timber, unless your reason for leaving is one of the exceptions the law lists. Where this comes from

Source