This bill amends Washington state laws concerning the classification and taxation of open space and agricultural land, introducing new definitions and clarifications related to "incidental uses" on classified agricultural land. It allows for agritourism activities, such as farm festivals and guided tours, provided these uses are compatible with agricultural purposes and do not exceed 20 percent of the total classified land. The bill also permits minor alterations and supporting structures necessary for agritourism without jeopardizing the land's classification status. Additionally, it updates the criteria for maintaining land classification, ensuring that certain activities do not lead to the removal of classification, while standardizing numerical references in the law.

Moreover, the bill revises tax law regarding 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 outlines the calculation of the additional tax based on the difference between the current and potential property tax. The bill introduces exceptions to the imposition of these additional charges, including transfers to government entities and natural disasters, and allows for waivers or refunds of previously paid amounts. It also modifies the time frame for calculating additional taxes from seven years to four years and adjusts specific interest and ownership thresholds.

Statutes affected:
Original Bill: 84.34.020, 84.34.108