This bill amends RCW 84.34.108 to exempt land classified under current use from additional taxes when sold or transferred to a governmental entity under specific conditions. The new provisions state that such transfers will not incur additional taxes if the purpose is to meet conditions set by the governmental entity that allow the landowner to develop the classified property for eligible uses. Additionally, the combined acreage of land removed from classification due to development and the land sold or transferred to the governmental entity must not exceed 20 percent of the total classified land before the removals.

The bill also clarifies existing exemptions from additional taxes, including transfers due to eminent domain, natural disasters, and certain conservation easements. It emphasizes that if the land is not managed according to the specified plans after being transferred to a governmental entity, the additional tax will be imposed unless other exceptions apply. The legislation aims to provide clarity and support for landowners while ensuring that land management practices align with state regulations.

Statutes affected:
Original bill: 84.34.108
Substitute bill: 84.34.108