Designated Forest Land

This classification requires a minimum of 5.00 contiguous acres in the same ownership devoted to growing and harvesting timber. Land must be actively managed for timber production (not simply maintained in its natural state) and must meet minimum stocking level requirements. Land that has been classifed under this law is assessed in accordance with valuation schedules updated annually by the Department of Revenue (DOR). The assessor must determine which land qualifies and then assess the land according to DOR-certified forest land grades.

New applications are submitted to the Assessor's Office for approval or denial and must include a non-refundable application fee of $303.50 (includes recording fees of $203.50).  A timber management plan may also be required as part of the application. If approved, classification will be effective in the assessment year following the year of application. 

Once land is classified, the Assessor's Office is responsible for conducting periodic reviews to make sure the land is still being used for the purpose for which it was granted classification. When Designated Forest Land is removed from classification, there will be a Compensating Tax assessed. 

Application for Designated Forest Land

According to RCW 84.33.140(7), the assessor has the option to require an owner of Designated Forest Land to submit a timber management plan upon the following: 1) An application for classification or reclassification as DFL is submitted; 2) DFL is sold/conveyed and the new owner has signed a notice of continuance; or 3) The assessor has reason to believe DFL less than 20.00 acres in size is no longer being used to grow and harvest timber.

Guidelines for Timber Management Plans

The laws and rules governing Designated Forest Land can be found in RCW 84.33 and WAC 458-30-700.

Additional forms are available from the Department of Revenue HERE.