Washington State Open Space Taxation Act (RCW 84.34)
"Farming" Information Sheet
New Applicant Requirements
- $648.50 application fee
- Income proof (receipts of sales, Schedule F, Form 4835)
- Due date is December 31 of each application year. Will affect taxes 2 years from the application year.
Transfer or Sale of Farm & Agricultural Land
- You must have all buyers' or grantees' signatures on the excise tax affidavit document in the "Box 6" continuance area.
- Notice of Continuation Packet. Include information about the history of the land and what the buyers or grantees plan to do with it. Also include the income information for the past 3 years (Crop Sheet & Animal Sheet). This aids in determining whether the property is eligible to continue in the land classification. To be completed by both buyer and seller: Farm and Ag Open Space –Agricultural Use Plan
- If the property is not going to be continued, the current owner needs to provide the original of the "Request to Remove" document. The property will be removed from the program, and back taxes, interest, and penalties must be paid before the transfer can be processed.
Reclassification of Farm and Agricultural LandFarm & Agricultural land may qualify for reclassification into Open Space, Farm & Agricultural Conservation, or Designated Forest land.
- Change of Classification or Use form.
- If you are reclassifying to Open Space or Farm & Agricultural Conservation land, please contact Robert Brock in Spokane County Building & Planning at (509) 477-7223.
- If you are reclassifying to Designated forest land, the requirements are:
Removal from the Farm & Agricultural Land Classification
If at any time the current owner wants to remove land from the Farm & Agricultural land classification, he or she may do so by providing the Spokane County Assessor's office with the originally-signed Owner's Request to Remove. Once this has been received, the removal process will begin. The owner(s) will receive a Removal Notice from the Assessor's office and the Treasurer will send a bill to the owner(s) for the removal charges, which are due within 30 days of the billing date.