The bill amends Washington state laws concerning the classification and taxation of open space and agricultural land, introducing new definitions for "incidental uses" on classified agricultural land. These incidental uses now include agritourism activities such as farm festivals, guided tours, and weddings, provided they are compatible with agricultural purposes and do not exceed 20% of the total classified land. The bill also allows for minor alterations and supporting structures necessary for these agritourism activities without jeopardizing the land's classification status. Additionally, it updates the criteria for maintaining land classification, ensuring that hosting events or making small structural changes for agritourism will not result in the loss of classified status.

Furthermore, the bill revises tax law related to additional taxes, interest, and penalties imposed on property owners when land is removed from classifications like "open space land" or "farm and agricultural land." It establishes that these amounts are due 30 days after notification and clarifies the calculation of the additional tax based on the difference between the property tax paid and what would have been due without the classification. The bill introduces exceptions to the imposition of additional taxes, including transfers to government entities and natural disasters, and allows assessors to waive or refund any owed amounts. It also shortens the time frame for determining additional tax from seven years to four years and adjusts the penalty interest percentage.

Statutes affected:
Original Bill: 84.34.020, 84.34.108