The bill seeks to provide tax relief for incidental uses on open space land in Washington State by amending definitions and regulations related to open space, farm, and agricultural land. Key changes include clarifying the definitions of "farm and agricultural land" and "timberland," adjusting acreage requirements and income thresholds for classification. The bill establishes that incidental uses on agricultural land cannot exceed 20% of the total classified land, while for timberland, the limit is set at 10%. Additionally, a new definition for "appurtenance" is introduced, covering essential structures and equipment for agricultural operations.

The legislation also outlines a notification process for landowners regarding changes in the use of classified land, requiring them to inform the county assessor within 60 days. It ensures that minor upgrades or alterations to existing appurtenances do not lead to the removal of land from classification, as long as they stay within the incidental use limits. Furthermore, the bill addresses the removal of land from current use classification, detailing the notification process for landowners and the imposition of additional taxes, interest, and penalties. It specifies that these additional charges will become a lien on the land upon removal and outlines circumstances under which they will not be imposed, such as transfers to government entities or natural disasters. The bill also clarifies that it does not affect existing rights under previous laws and ensures the validity of the remaining provisions if any part is found invalid.

Statutes affected:
Original Bill: 84.34.020, 84.34.108
Substitute Bill: 84.34.020, 84.34.080, 84.34.108