Reclassification of Farm and Agricultural Land

You may request the land to be reclassified (subject to all applicable qualifications for each classification) to the Current Use Program outlined in Chapter 84.34 RCW, without paying the compensating tax.

Land classified as Farm and Agricultural may  be reclassified as:
  • Open-Open Space Land (defined under RCW 84.34.20 (1))
  • Farm and Agricultural Conservation Land (defined under RCW 84.34.020 (8)(a))
  • Designated Forest Land (defined under RCW 84.33)
  • Current Use Timber Land (defined under RCW 84.34.020 (3))
Reclassification Application Process (WAC 458-30-325)
The application for reclassification must be made within 30 days from the from the date of removal from forest land status. The owner must submit an application for reclassification to the Assessor.

  • Application: Change of Classification 64 00060 (Download, Fill-in)
  • Attachments: Please see the table below for Attachments to the Application

Reclassification Request
Attachments to
Application
Reclassification 
Approval
Open-Open Space Land
Community
Development
Farm and Agricultural
Conservation Land 
Community
Development
Designated Forest Land
Forest Land Mgmt Plan
Assessor
Current Use Timber Land
Timber Mgmt Plan
Community
Devlopment
The Assessor may require an owner of classified land to submit data regarding the use of the land, productivity of typical crops, income and expense data, and similar information regarding continued eligibility.

Application Fee:
The application fee is $325 and is non-refundable. Please include the fee with your application and make the check payable to "San Juan County Treasurer".

Valuation of Reclassified Land:
If approved, the assessed value of reclassified land will be based on the new classification as of January 1 of the assessment year following the year of application.

For example, if an application for reclassification from designated forest land to farm and agricultural land is submitted on February 15, 2017, and approved on July 15, 2017, the land will be valued and assessed as farm and agricultural land January 1, 2018, and the owner is required to pay taxes on this new assessed value in 2019.