Finds that Oregon does not charge any fees for their farm structures and there is a need for farmers in Washington to have competitive parity with our neighboring state.

Declares an intent that first-year taxes paid on a new farm structure be used to offset any permit and inspection fees the county planning department would charge.

Prohibits a county from imposing permit fees or inspection charges for the construction or remodel of agricultural structures.

Provides that an amount equal to any reduction in revenue resulting from the agricultural structure permit fee and inspection charge exemptions must be allocated from the county general levy imposed on the agricultural structure to the county planning department.