Current use properties are those which qualify for a reduced assessment based upon the use of the property as farm, timberland or open space. Property owners must apply for and be granted the reduction and may continue in the program until the use is changed or the owner elects to remove it from the program. The Legislature designed the current use program to preserve land for agricultural, timber growth and open space in areas where market value taxation would otherwise economically prohibit their continued use for those purposes. Details of the Open Space Act are available at the Washington Department of Revenue.
Farm and Agricultural Land - Eligibility requirements include:
- Any parcel or contiguous parcels 20 acres or larger, devoted primarily to commercial agricultural uses, and enrolled in the federal conservation reserve program or its successor program
- Any parcel greater than five acres but less than 20 acres, devoted primarily to commercial agricultural uses, with gross income of $200 per acre per year for three of the five calendar years preceding application
- Any parcel of land less than five acres, devoted primarily to commercial agricultural uses, with gross income of $1,500 per year for three of the five calendar years preceding application
Timberland - Eligibility requirements include:
- Any parcel or contiguous parcels five acres or larger, devoted primarily to the commercial growth and harvest of timber (land only)
Open Space - Eligibility requirements include:
- Lands designated as open space by an adopted comprehensive land use plan and zoned accordingly
- Lands that conserve natural and scenic resources, protect streams, conserve soils and wetlands, enhance parks and wildlife preserves, enhance recreation opportunities, preserve historic sites, preserve visual corridors and scenic vistas, or retains urban open space
- Lands previously classified as farm and agricultural land under the current use program, and unclassified farmland with high potential for returning to commercial agriculture
