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," with specific adjustments to 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 structures and equipment necessary for agricultural operations.

The legislation also revises the notification process for landowners regarding changes in the use of classified land, mandating that they 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 modifies the process for removing land from current use classification, requiring assessors to notify landowners in writing within 30 days of removal and clarifying the calculation of additional taxes based on the previous four years of property tax. It outlines circumstances under which additional taxes, interest, and penalties will not be imposed, while also preserving existing rights and obligations related to the act.

Statutes affected:
Original Bill: 84.34.020, 84.34.108
Substitute Bill: 84.34.020, 84.34.080, 84.34.108
Bill as Passed Legislature: 84.34.020, 84.34.080, 84.34.108
Session Law: 84.34.020, 84.34.080, 84.34.108