Sale or Transfer of Farm and Agricultural Land

New Owner Wants to Continue Farm and Agricultural Classification:
If farm and agricultural land is sold or transferred to a new owner and the new owner wants the land to continue its classification, the new owner must sign a Notice of Continuance and submit to the Assessor an approvable Farm Management Plan. If the Notice of Continuance is not signed by the new owner and attached to the real estate excise tax affidavit, all additional taxes will become due and payable by the seller or transferor at time of sale.

The Auditor will not accept an instrument of conveyance regarding classified land for filing or recording unless the new owner has signed the Notice of Continuance or the additional tax has been paid, as evidenced by the real estate excise tax stamp affixed thereto by the treasurer.

The Assessor has 15 calendar days, from the date all documentation is received, to determine whether the land will continue to qualify as Farm and Agricultural Land.  

New Owner is an Heir or Devisee of a Deceased Owner and Wants to Continue Farm and Agricultural Land:
The new owner must submit a Notice of Continuance. The new owner is not required to sign the Notice of Continuance. 

The Assessor has 15 calendar days, from the date all documentation is received, to determine whether the land will continue to qualify as Farm and Agricultural Land. 

New Owner Does Not Want to Continue Farm and Agricultural Land Classification:
If the new owner(s) does not want to continue the classification or designation, all additional tax, interest and penalty or compensating tax calculated pursuant to RCW 84.34.108 or RCW 84.33.140 will be due and payable by the seller or transferor at the time of sale. Payment in full is required before the conveyance can be recorded or filed.