This bill seeks to provide tax relief for incidental uses on open space land by amending definitions and regulations related to agricultural and open space classifications in Washington State. It introduces new definitions for "Agritourism activity" and "Incidental use," allowing for compatible activities on classified agricultural land, such as agritourism and wetland preservation, as long as they do not exceed 20% of the total classified land. The bill clarifies that celebratory gatherings and small structures related to agritourism will not lead to the removal of land from its classification. Additionally, it modifies criteria for classifying farm and agricultural land, including income thresholds and acreage requirements, and specifies that public access is not required for wetlands conservation when granting open space classification.

Furthermore, the bill amends tax regulations concerning additional taxes, interest, and penalties for property owners when land is removed from classifications like "open space land" or "farm and agricultural land." It establishes that these charges are due 30 days after notification and outlines how the additional tax is calculated based on the difference in property tax over the past four years. The bill also allows assessors to waive or refund additional taxes and clarifies the lien process for unpaid taxes, ensuring these liens take priority over other financial obligations. Overall, the amendments aim to enhance agricultural viability while promoting conservation and recreational opportunities.

Statutes affected:
Original Bill: 84.34.020, 84.34.108