Farm and Agricultural Land

Program Benefit

 As a way to encourage landowners to use open space for the growing of food, landowners may choose to have their land designated as farm and agricultural land. This designation allows property valued at their current use rather than at their highest and best use. This results in a lower assessed value and lower taxes. 

Current Use Farm and Agricultural Land may be subject to additional tax, interest and penalty if the land is removed from the program. Please read "Additional Information". 

  1. Qualifying Definition
  2. Application Process
  3. Land Value, Removal, Taxes

Current Use Farm & Agricultural Land is defined in RCW 84.34.020(2) & Open Space Taxation Act(page 2).

Farm and agricultural land is defined as any of the following:

  1. Any parcel of land that is 20 or more acres, or multiple parcels of land that are contiguous and total 20 or more acres, and are:
    • Devoted primarily to the production of livestock or agricultural commodities for commercial purposes.
    • Enrolled in the federal conservation reserve program (CRP) or its successor administered by the United States Department of Agriculture.
  2. Any parcel of land that is five acres or more but less than 20 acres, is devoted primarily to agricultural uses, and has produced a gross income equivalent to:
    • Prior to January 1, 1993: $100 or more per acre per year for 3 of the 5 calendar years preceding the date of application for classification.
    • On or after January 1, 1993: $200 or more per acre per year for 3 of the 5 calendar years preceding the date of application for classification.
  3. Any parcel of land less than five acres devoted primarily to agricultural uses and has produced a gross income of:
    • Prior to January 1, 1993: $1,000 or more per year for 3 of the 5 calendar years preceding the date of application for classification.
    • On or after January 1, 1993: $1,500 or more per year for 3 of the 5 calendar
      years preceding the date of application for classification.
  4. “Farm and agricultural land” also includes any of the following:
    • Incidental uses compatible with agricultural purposes, including wetland preservation, provided such use does not exceed 20 percent of the classified land.
    • Land on which appurtenances necessary for production, preparation, or sale of agricultural products exist in conjunction with the lands producing such products.
    • Any non-contiguous parcel one to five acres, that is an integral part of the farming operations.
    • Land on which housing for employees or the principal place of residence of the farm operator or owner is sited provided the use of the housing or residence is integral to the use of the classified land for agricultural purposes, the housing or residence is on or contiguous to the classified land, and the classified land is 20 or more acres.