The Washington State Legislature also wanted to encourage the use of land to grow trees, and it allows land used for this purpose to be valued for property tax purposes at its current use rather than its “highest and best use.” The taxable value is based upon the DNR soil type and productivity rating of the land.
Current Use Timber Program (CUT)
Property owners with less than 20 acres may enter the land into the Current Use Timber Program. Of course, the land must be used for raising trees. Landowners who place land into this program must receive approval to do so by applying to the Board of County Commissioners through the County Planning Department (509-477-7200). The landowner must present a timber management plan when applying to enter land into the Current Use Timber Program.
Designated Forest Program
If a landowner has 20 or more acres dedicated to growing trees, he or she may place the land into the Designated Forest Program. No forest management plan is required and the Assessor is the approval authority to enter the land into the program, however, the land must be used for the commercial purpose of growing trees.