The Open Space Taxation Act allows eligible open space, farm and agricultural, and timberlands to be valued at their current use rather than their highest and best use. Below you will find helpful information and publications from the Department of Revenue and other state and local agencies regarding current use.
Publications
- Current Use & Designated Forest Land Manual
- Designated Forest Land
- Guidelines for Timber Management Plans
- Open Space Taxation Act
- Q&A - SB 6180 (Merging Timberland & DFL)
- Special Notice - Withdrawing Land from Current Use Program
- Special Notice - Land Containing Historical Sites
Websites
These are some helpful websites for counties as they are gathering information for their farm and agricultural values and conservation land.
- Washington State Department of Agriculture
- USDA National Agricultural Statistical Service
- USDA Natural Resources Conservation Service
- USDA Farm Service Agency
- Washington State University Agricultural Resource Center
- Washington State University-Farm Management
- Washington State University Forest & Wildlife Extension
- Washington Forest Protection Association
- Washington State Hay Growers Association
- Washington State Farm Bureau
- Washington State Department of Natural Resources
- The Trust for Public Lands
- Office of Farmland Preservation
- American Farmland Trust
- Land Trust Alliance
- USDA Subsidy Information
Public benefit rating
The following counties have adopted Public Benefit Rating Systems (PBRS) pursuant to RCW 84.34.055. The list below includes links to each county’s PBRS or contact information on how to access it.
NOTE: This listing is being provided for informational purposes only by the Washington State Department of Revenue, and the Department neither endorses any of these PBRS’s nor does it assume any liability or responsibility for the links or their content. Inquiries in regard to the PBRS of a particular county should be directed to that county's legislative authority or assessor's office.
Chelan
Not available online, call county planning at (509) 667-6225.
Island
Not available online, call the Planning and Community Development at (360) 679-7339.
Jefferson
Not available online, call the County Commissioners at (360) 385-9100.
Kitsap
Not available online, call the Department of Community Development at (360) 337-5777 or Kitsap1@co.kitsap.wa.us
Kittitas
Not available online, call the Community Development Services (509) 962-7506.
Lewis
Not available online, call County Planning at (360) 740-1146.
Pend Oreille
Not available online, call Assessor's Office at (509) 447-4312.
Spokane
Not available online, call County Planning at (509) 477-3675.
Yakima
Not available online, call County Planning at (509) 574-2300
2023 for 2024 wheat and barley prices
- Memo to Assessors - Wheat & Barley 2023 for 2024
- 2023 - 5 Year USDA Average Barley Price
- 2023 - 5 Year USDA Average Wheat Price