The Washington State Legislature recognizes that healthy forest lands are good for the State's citizens and economy. In addition to scenic and recreational spaces, healthy forests provide:

An enhanced water supply,
Reduced soil erosion, storm and flood damage,
Habitat for wild game,
Employment opportunities, and
Raw materials for products.
In order to support the development and preservation of forest lands, the legislature created two property tax deferral programs designed to help taxpayers who wish to grow timber for commercial purposes; the Designated Forest Lands program and the Open Space Timber Land program. The Designated Forest Lands program is governed by state statute (RCW 84.33) and managed by the Assessor's Office.

Through participation in the Designated Forest Lands program, Washington State encourages sound forestry practices so that present and future generations can enjoy the many benefits they provide. As a way to encourage commercial forestry in Washington State, landowners may apply to have their land classified as Designated Forest Land. Property owners that apply and are accepted into the Designated Forest Lands program have their lands valued at their current use rather than at their highest and best use for property tax purposes. This designation often results in a lower assessed value and lower taxes.

Complete applications submitted between January 1st and December 31st are reviewed in the year after they were submitted. If approved, the Assessor's Office will send the applicant a notice of approval with the recording fees due from the applicant to finalize the application. Once the approval is recorded, the assessed value is reduced for the year of the approval and taxes are reduced in the following year. Once an application is approved, the land is subject to a back-tax liability (called compensating tax) if the use of the land changes after being declared designated forest land.

Visit the website for more information, including reclassification assistance, change in ownership or title of classified land, and removal from Designated Forest Lands Classification.