FINAL BILL REPORT
SSB 5359
This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent. |
C 101 L 11
Synopsis as Enacted
Brief Description: Concerning contiguous land under current use open space property tax programs.
Sponsors: Senate Committee on Agriculture & Rural Economic Development (originally sponsored by Senators Morton, Swecker, Honeyford and Schoesler).
Senate Committee on Agriculture & Rural Economic Development
Senate Committee on Ways & Means
House Committee on Agriculture & Natural Resources
House Committee on Ways & Means
Background: In 1969 the state's voters approved a constitutional amendment that allows the valuation of agricultural lands, timber lands, and open space for property tax purposes to be based on the land's current use value rather than the land's market value. The purpose of the program is to encourage retention of the land in agricultural, forestry, or other approved open space uses by taxing the land according to its income producing capacity in those uses rather than on its value if converted to other uses.
Two chapters establish the criteria for land to qualify for the current use program. Chapter 84.33 RCW applies to timber lands and chapter 84.34 RCW applies primarily to agricultural lands and open space lands.
To enroll in these programs, different criteria applies to categories based on parcel size. The three size categories are over 20 acres; five to 20 acres; and under five acres. To determine the parcel size, multiple parcels that are contiguous and held by the same ownership are combined.
There have been questions as to what the term "same ownership" is intended to include when the multiple parcels of contiguous land is owned by different family members.
Summary: The term "same ownership" is defined to include multiple contiguous parcels that are managed as part of a single operation and (a) owned by members of the same family, (b) legal entities wholly owned by members of the same family, or (c) a combination of individuals and entities that are wholly owned by members of the family.
This definition applies to the chapters of the current use valuation law that apply to forest lands, farm and agricultural lands, and open space lands.
Votes on Final Passage:
Senate | 49 | 0 | |
House | 91 | 0 |
Effective: | July 22, 2011. |