RCW 84.34 allows taxpayers a reduction in land value on properties used for commercial agricultural purposes. Property receives a reduced assessed valuation during the period of continued eligibility classification.
Farm & Agricultural Land Means Either:
A parcel of land, or contiguous parcels of land, in one ownership of twenty or more acres devoted primarily to the production of livestock or agricultural commodities for commercial purposes, or enrolled in the Federal Conservation Reserve program or its successor administered by the United States Department of Agriculture.
Any parcel of land, or contiguous parcels, of five acres or more but less than twenty acres, devoted primarily to agricultural uses, which have produced a gross income from agricultural uses equivalent to two hundred dollars or more per acre each year for three of the five calendar years preceding the date of application for classification under this chapter, or
Any parcel of land, or contiguous parcels, that are less than five acres devoted primarily to agricultural uses which has produced a gross income of fifteen hundred dollars or more each year for three of the five calendar years preceding the date of application for classification under this chapter.
Agricultural lands also include non-contiguous parcels from one to five acres, but otherwise constituting an integral part of farming operations conducted on the land.
Upon removal of the classification, an additional tax, interest and penalty shall be imposed which shall be due and payable to the county treasurer thirty days after removal or upon sale or transfer, unless the new owner has signed the Notice of Continuance.
How To Apply For The Farm & Agricultural Program:
Applications are available online or by contacting the Customer Service Hotline at (253) 798-6111. Completed applications should be submitted to the Assessor-Treasurer's office located at 2401 South 35th Street, Room 142, Tacoma WA 98409-7498. Office hours are 8:30 a.m. to 4:30 p.m.
The application fee is $250.00 and is non-refundable.
Applications submitted in any given year from January 1 through December 31 are approved or denied for the FOLLOWING assessment year, with tax reduction applied the year AFTER approval.
Appealing The Denial Of Farm & Agricultural Application:
The owner may appeal the Assessor-Treasurer's denial to the Pierce County Board of Equalization. The appeal must be filed with the Board within sisty (60) days after the mailing of the notice of denial.
2401 South 35th Street Room 142 Tacoma, WA 98409 Hours: 8:30 - 4:30 Customer Service Hotline (253) 798-6111
