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Forest Land Property Tax Programs

Application for Designation of Forest Land fill-in July 1, 2010 Fee changes to $300.00

Classification or Reclassification for Timber Land fill-in July 1, 2010 Fee changes to $1200.00

Washington State Forest Land Tax Programs used for the commercial growth and harvest of trees, receive a value based on a rate determined annually by the Washington State Department of Revenue. Please be aware that land is subject to a back-tax liability if the use of the land changes after being declared Designated Forest Land or Timber Land . There are two state laws covering the Forest Land programs.

The two Forest Land programs are very similar. However, the following two differences exist:
  • Designated Forest Land, RCW 84.33, is for land consisting of 20 or more contiguous acres devoted to the commercial growth and harvest of trees. Designated Forest Land application fee is $300.
  • Timber Land, RCW 84.34, is for land consisting of 5 or more contiguous acres devoted to the commercial growth and harvest of trees. Timber Land has a $1200.00 nonrefundable application fee, plus a fee for advertising the final public hearing which will be billed to the applicant and is approximately $50.00.
Timber may be cut on either Designated Forest Land or Timber Land . Call the Washington State Department of Natural Resources, South Puget Sound Office at (360) 825-1631, for information on cutting permits. Timber grown on these lands is not subject to property tax, but is subject to 'harvest' or 'yield' tax. Call the Washington State Department of Revenue at 1-800-548-8829 for more information.
How to Apply for the Designated Forest Land or the Timberland Programs:

Applications for either program may be obtained online or by contacting the Assessor-Treasurer's Office at (253) 798-7137. The application must be accompanied by a forest management plan and a description of the area that does not qualify, such as, a residential site, pasture, business, etc.

Obtain the required Forest Management Plan from a private professional forester or for information on attending a class to do your own plan, contact the Washington State Department of Natural Resources, Stewardship Forester, at (360) 825-1631.

Designated Forest Land applications should be submitted to the Assessor Treasurer's Office, Current Use Dept, at 2401 S 35th St., Rm 142, Tacoma WA 98409. Timber Land applications should be submitted to Planning and Land Services East, 2401 S 35th St., Tacoma WA 98409. Applications submitted in any given year are approved or denied the following year, with tax reductions applied the year after approval.

Applications submitted in any given year from January 1 through December 31 are approved or denied for the FOLLOWING assessment year, with tax reduction applied the year AFTER approval.
2401 South 35th Street Room 142
Tacoma, WA 98409
Hours: 8:30 - 4:30
Contact Number 253-798-7137



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