The Washington State Legislature recognizes that it is in the best interest of the state and its citizens to maintain, preserve and conserve adequate open space lands for the production of food, fiber and forest crops. To support the development and preservation of farm and agricultural lands, the legislature created a property tax deferral program designed to help taxpayers who wish to produce agricultural products for commercial purposes: the Open Space Farm and Agricultural Land program. The Open Space Farm and Agricultural Land program is governed by state statute RCW 84.34 and WAC 458-30 and managed by the Assessor's Office.

Through participation in the Open Space Farm and Agricultural Land program, Washington State encourages the use of natural resources for the economic well-being of the state. As a way to encourage commercial farming in Washington State, landowners may apply to have their land classified as Open Space Farm and Agricultural Land. Property owners that apply and are accepted into the Open Space Farm and Agricultural Land 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. 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 if the use of the land changes after being declared Open Space Farm and Agricultural Land.

Visit the website for more information, including reclassification assistance, change in ownership or title of classified land, and removal from Open Space Farm and Agricultural Land Classification.