Form Rev 64 0024-1 - Current Use Application Farm And Agricultural Land Classification Page 2
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1
2Farm and Agricultural Land Means Either:
2. The additional tax, interest, and penalty specified in
(1) shall not be imposed if removal resulted solely
(a) A parcel of land or contiguous parcels of land in
from:
one ownership of twenty or more acres devoted
primarily to the production of livestock or
(a) Transfer to a governmental entity in exchange for
agricultural commodities for commercial purposes,
other land located within the State of
or enrolled in the Federal Conservation Reserve
Washington.
program or its successor administered by the
United States Department of Agriculture.
(b) A taking through the exercise of the power of
eminent domain, or sale or transfer to an entity
(b) Any parcel of land or contiguous parcels that are
having the power of eminent domain in
five acres or more but less than twenty acres
anticipation of the exercise of such power.
devoted primarily to agricultural uses, which has
produced a gross income from agricultural uses
(c) A natural disaster such as a flood, windstorm,
equivalent to two hundred dollars or more per acre
earthquake, or other such calamity rather than by
each year for three of the five calendar years
virtue of the act of the landowner changing the
preceding the date of application for classification
use of such property.
under this chapter; or
(d) Official action by an agency of the State of
(c) Any parcel of land or contiguous parcels that are
Washington or by the county or city were the land
less than five acres devoted primarily to
is located disallowing the present use of such
agricultural uses which has produced a gross
land.
income of fifteen hundred dollars or more each
year for three of the five calendar years preceding
(e) Transfer of land to a church when such land
the date of application for classification under this
would qualify for property tax exemption
chapter.
pursuant to RCW 84.36.020.
Agricultural lands also include noncontiguous
(f) Acquisition of property interests by state agencies
parcels from one to five acres, but otherwise
or agencies or organizations qualified under
constituting an integral part of farming operations
RCW 84.34.210 and 64.04.130
conducted on the land.
(see RCW 84.34.108(5)(f)).
Agricultural lands also include land, not to exceed
(g) Removal of land classified as farm and
twenty percent of classified land, that has
agricultural land under RCW 84.34.020(2)(d)
incidental uses compatible with agricultural
(farm homesite value).
purposes, and also the land on which
appurtenances necessary to the production,
AFFIRMATION
preparation or sale of the agricultural products
exist in conjunction with the lands producing such
As owner(s) or contract purchaser(s) of the land
products.
described in this application, I hereby indicate by my
signature that I am aware of the potential tax liability
STATEMENT OF ADDITIONAL TAX, INTEREST,
involved when the land ceases to be classified under
AND PENALTY DUE UPON REMOVAL OF
provisions of CH. 84.34 RCW. I also declare under the
CLASSIFICATION
penalties for false swearing that this application and any
accompanying documents have been examined by me
1. Upon removal of classification, an additional tax shall
and to the best of my knowledge it is a true, correct, and
be imposed which shall be due and payable to the
complete statement.
county treasurer thirty days after removal or upon sale
or transfer, unless the new owner has signed the
Signatures of all Owner(s) or Contract Purchaser(s):
Notice of Continuance. The additional tax shall be the
____________________________________________
sum of the following:
____________________________________________
(a) The difference between the property tax paid as
“Farm and Agricultural Land” and the amount of
____________________________________________
property tax otherwise due and payable for the
(See WAC 458-30-225)
last seven years had the land not been so
classified; plus
ASSESSOR
(b) Interest upon the amounts of the difference (a),
In accordance with the provisions of RCW 84.34.035,
paid at the same statutory rate charged on
“...the assessor shall submit notification of such
delinquent property taxes.
approval (form REV 64 0088) to the county auditor for
recording in the place and manner provided for the
(c) A penalty of twenty percent shall be applied to
public recording of state tax liens on real property.”
the additional tax if the classified land is applied
to some other use, except through compliance
with the property owner’s request for withdrawal
Amount of Processing Fee Collected $ _____________
process, or except as a result of those conditions
listed in (2) below.
Date___________________
REV 64 0024-2 (7-09-97)
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