When classified land is sold or transferred, it is important to contact the Assessor's Office to determine eligibility for continuance and/or to determine the amount of Compensating or Additional Tax that will be assessed upon removal.
All requests for conveyance must be accompanied by the appropriate documents as indicated below and, per WAC 458-30-275(3), must be submitted to the Assessor's Office AT LEAST FIFTEEN (15) CALENDAR DAYS PRIOR TO THE EXPECTED CLOSING DATE. The following documents may be required in order to convey ownership:
Notice of Continuance: This is required for ALL conveyances of classified land in which the New Owner is requesting continuance of classification. This form is IN ADDITION TO the Notice of Continuance (Block #6) on the Real Estate Excise Tax Affidavit. Our primary purpose for requiring this form is to make sure all parties involved understand the significance of accepting continued classification, including their responsibilities and the potential tax liability they are assuming.
Guidelines for Timber Management Plans: A formal timber management plan will generally be required for conveyance of Designated Forest Land less than 20.00 acres in size. This document outlines the required elements for a management plan and includes suggested sources for assistance. A management plan must be prepared by a professional forester or other person with adequate knowledge of timber production.
Timber Report: This form pertains only to a continuance of Designated Forest Land greater than 20.00 acres. While we have the option to require a formal management plan, this report has been developed as a reasonable alternative that still allows us to determine eligibility. This report should be prepared by the Grantee/New Owner(s). Based on the information provided, we may also request a formal timber management plan from the New Owner.
Farm Management Plan: This form pertains only to a continuance of Open Space Farm and Agriculture Land. It must be filled out by the Grantee/New Owner(s) and must explain their plan for the continued commercial agricultural use of the property.