Transfers Between Classifications

Transfers Between Classifications & Reclassifications
Land may be reclassified, upon request by the owner, subject to all applicable qualifications for each classification, without additional tax, interest, or penalty for the following:
  1. Land classified as farm and agricultural land may be reclassified to timber land; timber land may be reclassified to farm and agricultural land.
  2. Land classified as either farm and agricultural, timber land or forest land under chapter 84.33 RCW may be reclassified to open space land.
  3. Land classified as farm and agricultural land or timber land may be reclassified to forest land under chapter 84.33 RCW.
  4. Land previously classified as farm and agricultural land may be reclassified to open space land as "farm and agricultural conservation land" and reclassified back to farm and agricultural land classification.
The application for transfer from classified or designated forest land to a current use classification, must be made within 30 days from the date of removal from forest land status. Reclassification Approvals: Reclassification approvals are acted on in the same manner as approvals for classification. The county assessor approves all applications for farm and agricultural classifications and reclassifications.

The granting authority approves all land classifications or reclassifications for timber land or open space land. Land being reclassified into farm and agricultural land classifications of less than 20 acres from open space "farm and agricultural conservation land", timber land, or forest land may have the income requirements deferred for a period of up to five years from the date of the reclassification.