// Special Valuation or Deferral
Open space land classification removal - additional tax, interest, and penalty
Property Tax special valuation or deferral · RCW 84.34.108(6) · enacted 1973
Details
- Citation
- RCW 84.34.108(6)
- Study reference
- E1357-1
- Tax type
- Property Tax
- Preference type
- Special Valuation or Deferral
- Category
- Individuals
- Year enacted
- 1973
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 3.758 · FY 2026: 4.004 · FY 2027: 4.227
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 3.472 · FY 2025: 3.758 · FY 2026: 4.004 · FY 2027: 4.227
- Taxpayer savings — state ($M)
- FY 2024: 0.723 · FY 2025: 0.782 · FY 2026: 0.833 · FY 2027: 0.88
CTI = confidential taxpayer information · D = unable to disclose
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: