Conservation futures on agricultural land

From the 2024 DOR Tax Exemption Study

84.34.108(6) - Open space land classification removal - additional tax, interest, and penalty Description Landowners pay additional tax when removing land from the current use program to reimburse the county for past taxes lost due to the low land value associated with the program. This statute waives the additional tax for removing land from current use in the following situations: - Transferring to a government entity in exchange for other land in Washington. - Taking the land through eminent domain. - Natural disaster- flood, windstorm, earthquake, wildfire, or other such calamity- changing the use of the property. - Official action by a Washington agency or the county or city in which the land is located that disallows the present use of the land. - Transferring to a church. - Transferring to a government agency or organization in order to conserve the land for future use. - Removing land classified as farm and agricultural land that houses farm employees or the principal residence of the farmer. - Removing land if a new statute qualifies it for exemption. - Creating or transferring a forestry riparian easement. - Creating or transferring a conservation easement of private fore