Current Use Application For Farm And Agricultural Land Classification - U.s. Department Of Agriculture Page 2
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3The assessor may require the owners to submit pertinent data regarding the use of the classified
NOTICE:
land, productivity of typical crops, income, etc.
1
REV 64 0024e (w)
(7/21/09)
2. The additional tax, interest, and penalty specified in (1)
Farm and Agricultural Land Means Either:
shall not be imposed if removal resulted solely from:
(a) A parcel of land or contiguous parcels of land in one
ownership of twenty or more acres devoted primarily to
(a) Transfer to a governmental entity in exchange for other
the production of livestock or agricultural commodities
land located within the State of Washington;
for commercial purposes, or enrolled in the Federal
(b) A taking through the exercise of the power of eminent
Conservation Reserve program or its successor
domain, or sale or transfer to an entity having the
administered by the United States Department of
power of eminent domain in anticipation of the exercise
Agriculture.
of such power;
(b) Any parcel of land or contiguous parcels that are five
(c) A natural disaster such as a flood, windstorm,
acres or more but less than twenty acres devoted
earthquake, or other such calamity rather than by virtue
primarily to agricultural uses, which has:
of the act of the landowner changing the use of such
Produced a gross income from agricultural uses
property;
equivalent to two hundred dollars or more per acre each
(d) Official action by an agency of the State of Washington
year for three of the five calendar years preceding the
or by the county or city where the land is located
date of application for classification under this chapter;
disallowing the present use of such land;
Standing crops with an expectation of harvest within
(e) Transfer of land to a church when such land would
seven years and a demonstrable investment in the
qualify for property tax exemption pursuant to
production of those crops equivalent to one hundred
RCW 84.36.020;
dollars or more per acre in the current or previous year;
(f) Acquisition of property interests by state agencies or
Standing crop of short rotation hardwoods with an
agencies or organizations qualified under RCW
expectation of harvest within fifteen years and a
84.34.210 and 64.04.130 (see RCW 84.34.108(6)(f));
demonstrable investment in the production of those
(g) Removal of land classified as farm and agricultural land
crops equivalent to one hundred dollars or more per
under RCW 84.34.020(2)(e) (farm homesite value);
acre in the current or previous year;
(h) Removal of land from classification after enactment of a
For purposes of (b) only, “gross income from agricultural
statutory exemption that qualifies the land for
uses” includes, but is not limited to, the wholesale value
exemption and receipt of notice from the owner to
of agricultural products donated to nonprofit food banks
remove the land from classification;
or feeding programs; or
(i) The creation, sale, or transfer of forestry riparian
(c) Any parcel of land or contiguous parcels that are less
easements under RCW 76.13.120;
than five acres devoted primarily to agricultural uses
(j) The creation, sale, or transfer of a conservation
which have produced a gross income of fifteen hundred
easement of private forest lands within unconfined
dollars or more each year for three of the five calendar
channel migration zones or containing critical habitat
years preceding the date of application for classification
for threatened or endangered species under RCW
under this chapter.
76.09.040;
Agricultural lands also include noncontiguous parcels from one
(k) The sale or transfer of land within two years after the
to five acres, but otherwise constituting an integral part of
death of the owner of at least a fifty percent interest in
farming operations conducted on the land.
the land if the land has been assessed and valued as
Agricultural lands also include land, not to exceed twenty
classified forest land, designated as forest land under
percent of classified land, that has incidental uses compatible
chapter 84.33 RCW, or classified under this chapter
with agricultural purposes, and also the land on which
continuously since 1993. The date of death shown on
appurtenances necessary to the production, preparation or
a death certificate is the date used; or
sale of the agricultural products exist in conjunction with the
(l) The discovery that the land was classified in error
lands producing such products.
through no fault of the owner.
Agricultural lands also include land used primarily for
equestrian-related activities including, but not limited to,
Affirmation
stabling, training, riding, clinics, schooling, shows, or grazing
As owner(s) or contract purchaser(s) of the land described in
for feed. The land must also meet the requirements of (a), (b),
this application, I hereby indicate by my signature that I am
or (c) listed above.
aware of the potential tax liability involved when the land
ceases to be classified under provisions of Chapter 84.34
Statement of Additional Tax, Interest, and Penalty Due
RCW. I also declare under the penalties for false swearing that
Upon Removal of Classification
this application and any accompanying documents have been
1. Upon removal of classification, additional tax, interest, and
examined by me and to the best of my knowledge it is a true,
penalty shall be imposed which shall be due and payable to
correct, and complete statement.
the county treasurer thirty days after removal or upon sale
The agreement to tax according to use of the property is not a
or transfer, unless the new owner has signed the Notice of
contract and can be annulled or canceled at any time by the
Continuance. The additional tax, interest, and penalty shall
Legislature (RCW 84.34.070)
be the sum of the following:
Signatures of all Owner(s) or Contract Purchaser(s):
(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 last seven years had
the land not been so classified; plus
(See WAC 458-30-225)
(b) Interest upon the amounts of the difference (a), paid at
the same statutory rate charged on delinquent property
Assessor
taxes.
In accordance with the provisions of RCW 84.34.035, “...the
assessor shall submit notification of such approval (form REV
(c) A penalty of twenty percent shall be applied to the
64 0088) to the county auditor for recording in the place and
additional tax and interest if the classified land is sold,
manner provided for the public recording of state tax liens on
transferred, or applied to some other use, except
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