This 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 amendments include clarifying the definitions of "farm and agricultural land" and "timberland," with adjustments to acreage requirements and income thresholds for classification. The bill introduces new language allowing incidental uses on classified land, specifying that these uses must not exceed 20% for farm and agricultural land and 10% for timberland. It also defines "appurtenance" and "incidental use," providing examples of compatible activities that can occur without jeopardizing land classification. Additionally, landowners are required to notify the county assessor within 60 days of any change in use, with penalties for non-compliance, while minor upgrades to existing appurtenances are permitted as long as they stay within the incidental use limits.

Moreover, the bill amends laws regarding the removal of land from current use classification, focusing on the notification process and the imposition of additional taxes, interest, and penalties. Assessors must notify landowners in writing within 30 days of removal, detailing reasons and the appeal process. The additional tax imposed will be based on the difference between the property tax paid under its current classification and what would have been owed without classification, with specific provisions for removals occurring after September 1, 2025. The bill also introduces a new timeline for tax assessments and outlines conditions under which additional taxes and penalties may not be imposed, while ensuring that existing rights and obligations are preserved and that certain existing laws do not apply to this 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