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7. Timber Land Classification

Number of acres:

Definition: “Timber land” means any parcel of land that is five or more acres or multiple parcels of

land that are contiguous and total five or more acres which is or are devoted primarily to the growth

and harvest of forest crops for commercial purposes. “Timber land” means land only and does not

include a residential home site. The term includes land used for incidental uses that are compatible

with the growing and harvesting of timber but no more than ten percent of the land may be used for

such incidental uses. It also includes the land on which appurtenances necessary for the production,

preparation, or sale of the timber products exist in conjunction with land producing these products.

A timber management plan shall be filed with the county legislative authority either (a) when an

application for classification as timber land pursuant to this chapter is submitted; (b) when a sale or

transfer of timber land occurs and a notice of classification continuance is signed; or (c) within sixty

days of the date the application for reclassification under this chapter is received. The application for

reclassification will be accepted but not processed until the timber management plan is received. If

the timber management plan is not received within sixty days of the date the application for

reclassification is received, the application for reclassification shall be denied. If circumstances

require it, the county assessor may allow in writing an extension of time for submitting a timber

management plan when an application for classification or reclassification or notice of continuance is

filed. When the assessor approves an extension of time for filing the timber management plan, the

county legislative authority may delay processing an application until the timber management plan is

received. If the timber management plan is not received by the date set by the assessor, the

application or the notice of continuance shall be denied.

8. Submit a copy of your timber management plan with this application.

A timber management plan will include the following elements:

a) a legal description of, or assessor’s parcel numbers for, all land the applicant desires to be

classified or reclassified as timber land,

b) date or dates of acquisition of the land,

c) a brief description of timber, or if harvested, the owners plan for restocking,

d) whether there is a forest management plan for the land,

e) if so, the nature and extent of implementation of the plan,

if land is used for grazing,

g) whether the land has been subdivided or a plat filed with respect to the land,

h) whether land and applicant are in compliance with restocking, forest management, fire

protection, insect and disease control, etc.,

whether the land is subject to forest fire protection assessments pursuant to RCW 76.04.610,

whether the land is subject to a lease, option, or other right that permits it to be used for a

purpose other than growing and harvesting timber,

k) a summary of past experience and activity of the applicant in growing and harvesting timber,

a summary of current and continuing activity of the applicant in growing and harvesting

timber,

m) a statement that the applicant is aware of the potential tax liability involved when the land

ceases to be classified as timber land

REV 64 0021e (w)

(7/17/09)

Application For Classification Or Reclassification As Open Space Land Or Timber Land For Current Use Assessment - Washington Department Of Revenue Page 2