As used in this chapter, unless
a different meaning is required by the context:
(1) "Open space land" means (a) any land area so designated
by an official comprehensive land use plan adopted by any city or
county and zoned accordingly, or (b) any land area, the
preservation of which in its present use would (i) conserve and
enhance natural or scenic resources, or (ii) protect streams or
water supply, or (iii) promote conservation of soils, wetlands,
beaches or tidal marshes, or (iv) enhance the value to the public
of abutting or neighboring parks, forests, wildlife preserves,
nature reservations or sanctuaries or other open space, or (v)
enhance recreation opportunities, or (vi) preserve historic
sites, or (vii) preserve visual quality along highway, road, and
street corridors or scenic vistas, or (viii) retain in its
natural state tracts of land not less than one acre situated in
an urban area and open to public use on such conditions as may be
reasonably required by the legislative body granting the open
space classification, or (c) any land meeting the definition of
farm and agricultural conservation land under subsection (8) of
this section. As a condition of granting open space
classification, the legislative body may not require public
access on land classified under (b)(iii) of this subsection for
the purpose of promoting conservation of wetlands.
(2) "Farm and agricultural land" means:
(a) Any parcel of land that is twenty or more acres or
multiple parcels of land that are contiguous and total twenty or
more acres:
(i) Devoted primarily to the production of livestock or
agricultural commodities for commercial purposes;
(ii) Enrolled in the federal conservation reserve program or
its successor administered by the United States department of
agriculture; or
(iii) Other similar commercial activities as may be
established by rule;
(b)(i) Any parcel of land that is five acres or more but
less than twenty acres devoted primarily to agricultural uses,
which has produced a gross income from agricultural uses
equivalent to, as of January 1, 1993:
(A) One hundred dollars or more per acre per year for three
of the five calendar years preceding the date of application for
classification under this chapter for all parcels of land that
are classified under this subsection or all parcels of land for
which an application for classification under this subsection is
made with the granting authority prior to January 1, 1993; and
(B) On or after January 1, 1993, two hundred dollars or more
per acre per year for three of the five calendar years preceding
the date of application for classification under this chapter;
(ii) For the purposes of (b)(i) of this subsection, "gross
income from agricultural uses" includes, but is not limited to,
the wholesale value of agricultural products donated to nonprofit
food banks or feeding programs;
(c) Any parcel of land of less than five acres devoted
primarily to agricultural uses which has produced a gross income
as of January 1, 1993, of:
(i) One thousand dollars or more per year for three of the
five calendar years preceding the date of application for
classification under this chapter for all parcels of land that
are classified under this subsection or all parcels of land for
which an application for classification under this subsection is
made with the granting authority prior to January 1, 1993; and
(ii) On or after January 1, 1993, fifteen hundred dollars or
more per year for three of the five calendar years preceding the
date of application for classification under this chapter.
Parcels of land described in (b)(i)(A) and (c)(i) of this
subsection will, upon any transfer of the property excluding a
transfer to a surviving spouse or surviving state registered
domestic partner, be subject to the limits of (b)(i)(B) and
(c)(ii) of this subsection;
(d) Any parcel of land that is five acres or more but less
than twenty acres devoted primarily to agricultural uses, which
meet one of the following criteria:
(i) Has produced a gross income from agricultural uses
equivalent to two hundred dollars or more per acre per year for
three of the five calendar years preceding the date of
application for classification under this chapter;
(ii) Has standing crops with an expectation of harvest
within seven years, except as provided in (d)(iii) of this
subsection, and a demonstrable investment in the production of
those crops equivalent to one hundred dollars or more per acre in
the current or previous calendar year. For the purposes of this
subsection (2)(d)(ii), "standing crop" means Christmas trees,
vineyards, fruit trees, or other perennial crops that: (A) Are
planted using agricultural methods normally used in the
commercial production of that particular crop; and (B) typically
do not produce harvestable quantities in the initial years after
planting; or
(iii) Has a standing crop of short rotation hardwoods with
an expectation of harvest within fifteen years and a demonstrable
investment in the production of those crops equivalent to one
hundred dollars or more per acre in the current or previous
calendar year;
(e) Any lands including incidental uses as are compatible
with agricultural purposes, including wetlands preservation,
provided such incidental use does not exceed twenty percent of
the classified land and the land on which appurtenances necessary
to the production, preparation, or sale of the agricultural
products exist in conjunction with the lands producing such
products. Agricultural lands also include any parcel of land of
one to five acres, which is not contiguous, but which otherwise
constitutes an integral part of farming operations being
conducted on land qualifying under this section as "farm and
agricultural lands";
(f) The land on which housing for employees and the
principal place of residence of the farm operator or owner of
land classified pursuant to (a) of this subsection is sited if:
The housing or residence is on or contiguous to the classified
parcel; and the use of the housing or the residence is integral
to the use of the classified land for agricultural purposes; or
(g) Any land that is used primarily for equestrian related
activities for which a charge is made, including, but not limited
to, stabling, training, riding, clinics, schooling, shows, or
grazing for feed and that otherwise meet the requirements of (a),
(b), or (c) of this subsection.
(3) "Timber land" means any parcel of land that is five or
more acres or multiple parcels of land that are contiguous and
total five or more acres which is or are devoted primarily to the
growth and harvest of timber for commercial purposes. Timber
land means the land only and does not include a residential
homesite. The term includes land used for incidental uses that
are compatible with the growing and harvesting of timber but no
more than ten percent of the land may be used for such incidental
uses. It also includes the land on which appurtenances necessary
for the production, preparation, or sale of the timber products
exist in conjunction with land producing these products.
(4) "Current" or "currently" means as of the date on which
property is to be listed and valued by the assessor.
(5) "Owner" means the party or parties having the fee
interest in land, except that where land is subject to real
estate contract "owner" means the contract vendee.
(6)(a) "Contiguous" means land adjoining and touching other
property held by the same ownership. Land divided by a public
road, but otherwise an integral part of a farming operation, is
considered contiguous.
(b) For purposes of this subsection (6):
(i) "Same ownership" means owned by the same person or
persons, except that parcels owned by different persons are
deemed held by the same ownership if the parcels are:
(A) Managed as part of a single operation; and
(B) Owned by:
(I) Members of the same family;
(II) Legal entities that are wholly owned by members of the
same family; or
(III) An individual who owns at least one of the parcels and
a legal entity or entities that own the other parcel or parcels
if the entity or entities are wholly owned by that individual,
members of his or her family, or that individual and members of
his or her family.
(ii) "Family" includes only:
(A) An individual and his or her spouse or domestic partner,
child, stepchild, adopted child, grandchild, parent, stepparent,
grandparent, cousin, or sibling;
(B) The spouse or domestic partner of an individual's child,
stepchild, adopted child, grandchild, parent, stepparent,
grandparent, cousin, or sibling;
(C) A child, stepchild, adopted child, grandchild, parent,
stepparent, grandparent, cousin, or sibling of the individual's
spouse or the individual's domestic partner; and
(D) The spouse or domestic partner of any individual
described in (b)(ii)(C) of this subsection (6).
(7) "Granting authority" means the appropriate agency or
official who acts on an application for classification of land
pursuant to this chapter.
(8) "Farm and agricultural conservation land" means either:
(a) Land that was previously classified under subsection (2)
of this section, that no longer meets the criteria of subsection
(2) of this section, and that is reclassified under subsection
(1) of this section; or
(b) Land that is traditional farmland that is not classified
under chapter 84.33 or 84.34 RCW, that has not been irrevocably
devoted to a use inconsistent with agricultural uses, and that
has a high potential for returning to commercial agriculture.
[2011 c 101 § 1; 2010 c 106 § 304. Prior: 2009 c 513 § 1; 2009 c 255 § 1; 2005 c 57 § 1; 2004 c 217 § 1; 2002 c 315 § 1; 2001 c 249 § 12; 1998 c 320 § 7; 1997 c 429 § 31; 1992 c 69 § 4; 1988 c 253 § 3; 1983 c 3 § 227; 1973 1st ex.s. c 212 § 2; 1970 ex.s. c 87 § 2.]
NOTES:
Effective date -- 2010 c 106: See note following RCW 35.102.145.
Purpose -- 2004 c 217 § 1: "The purpose of the amendatory language in section 1 of this act is to clarify the timber land definition as it relates to tax issues. The language does not affect land use policy or law." [2004 c 217 § 2.]
Severability -- 1997 c 429: See note following RCW 36.70A.3201.