However, a one to five-acre parcel that is not adjacent to the farm land will still qualify if it is used as an integral part of the farming operation taking place on a qualified parcel. A parcel with accessories necessary to produce, prepare, or sell agricultural products must exist together with the lands producing those products. The incidental use must not take up more than twenty percent of the otherwise qualifying land. x Examples of incidental uses include wetland preservation or farm worker residences. However, the paved portion may qualify as an incidental use.Īn incidental use must be compatible with agricultural purposes. If more than twenty percent of the horticultural farm is paved, the paved portion does not qualify based on the horticultural use. A horticultural farm less than twenty acres is subject to the income requirements based on its size. If the land is less than five acres and used primarily to grow plants in containers, then no more than twenty-five percent of the space may be open to the general public for retail sales. ix However, a horticultural farm cannot be used primarily for retail sales. Horticultural operations may also qualify. viii An equestrian operation must meet the size-specific requirements as well. A farm can operate as an equestrian business providing stabling, training, riding, clinics or classes, shows, or simply grazing space. The current use farm classification extends to other activities. Farms Five Acres or Less.Ī five acre or smaller farm needs to be primarily devoted to agricultural use and must produce an income of fifteen hundred dollars annually. vii The crop may be expected within fifteen years if the farm is used to grow short rotation hardwoods. Farms that grow standing crops, such as a Christmas tree farm, or vineyard, may instead demonstrate a biannual investment of one hundred dollars or more per acre if the farmer expects a harvest within seven years. Mid-sized farms may be relieved of the income requirement if it produces certain kinds of crops. v Farms Five or More Acres but Less Than Twenty.Ī mid-sized farm, between five and twenty acres, must be primarily devoted to agricultural use and must generally produce an income of two hundred dollars or more per acre for three of the five years prior to filing the application. A large farm may also qualify if it is enrolled in a federal conservation program. Be aware that the state evaluates claimed uses and has recently increased its attention.Ī Twenty-acre farm needs to be primarily used to produce livestock, agricultural commodities or a similar commercial activity. ivA qualifying farm property must generally operate commercially, and meet other specific requirements, depending on the size and operations of the farm. ![]() To receive this benefit, a farmer must apply for current use classification on a form provided by the county assessor. iii This means a farm may be valued as a farm rather than the subdivision it could be. Farm values will be derived from the farm’s earning capacity. ![]() ii The Open Space Taxation Act created three property classifications which allow property to be taxed based on current use value: open space, farm and agricultural land, and timberland. i Generally, Washington real property values are determined based on the “true and fair value” which includes criteria such as sales of similar property within the last five years and potential income uses. Property Tax Classification as Farm and Agricultural LandĪn owner may apply for his or her farm to be valued based on its current use as opposed to its true and fair value.Property tax is assessed on the value of real estate as determined by the county assessor.
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