Under RCW 84.36.630, all qualifying farm machinery and equipment is exempt from the state property tax. Qualifying machinery and equipment must be: (1) Owned by an active farmer (i.e. someone who is in the business of farming) and (2) the equipment must have been used in the business of farming during each year the claim for exemption is made. Additionally, equipment claimed for exemption must also have been used exclusively in growing, raising, or producing agricultural products. Equipment not qualifying includes: (1) Equipment used in growing, raising, or producing agricultural products for a person's own consumption, (2) Equipment used in the selling of animals from stockyards, slaughterhouses, and packing houses, and (3) Equipment used in cultivating or raising timber.
The claim for exemption must be submitted by April 30th each year with the personal property affidavit to the County Assessor where the personal property is located. For a listing of qualifying farming activities refer to RCW 82.04.213 and RCW 15.85.020.
Click here for the Farm Machinery and Equipment Exemption form.