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 adjustments to acreage requirements and income thresholds for classification. It introduces provisions that allow incidental uses on classified land, capping these uses at 20% for farm and agricultural land and 10% for timberland. The bill also defines "appurtenance" and "incidental use," ensuring that minor upgrades to existing structures do not lead to the loss of land classification unless they exceed the specified limits.

Additionally, the bill modifies the process for removing land from current use classification, particularly regarding notification and tax implications. It requires landowners to inform the county assessor within 60 days of any changes in land use that could affect property taxes. Assessors must notify landowners in writing within 30 days if their land is removed from classification, explaining the reasons and appeal process. The calculation of additional taxes for removals occurring on or after September 1, 2025, will be based on the property tax difference for the previous four years instead of seven. The bill also outlines circumstances under which additional taxes, interest, and penalties will not apply, while ensuring that existing rights and obligations are preserved.

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