An owner or contract purchaser may apply for farm and agricultural land classification. However, all owners or contract purchasers must sign the application for classification, and any resulting agreement.

Applications may be made for classification at any time during the year from January 1 through December 31. Current use valuation will begin on January 1 of the year following the year the application was files. For example, if we receive an application in 2013 and it is approved, the first tax break would occur for the January 1, 2014 assessment for taxes payable in 2015.

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Once your application and supporting documents are received with the application fee prior to December 31. The Assessor's office will then review your application and may inspect the parcel to verify accuracy. The Assessor's Office will notify the owner if the application is approved or denied for the January 1 assessment for taxes payable the following year. If the assessor fails to notify the applicants by May 1, the application is automatically considered approved (RCW 84.34.035). The owner may appeal the assessor's denial to the board of equalization. The appeal must be filed with the board on or before July 1 of the year of the determination or within 30 days after the mailing of the notice of denial.

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