Current use taxation programs

There are three programs in King County that offer a property tax reduction to landowners who voluntarily preserve open space or manage farmland or forestland on their property. Once enrolled, the participating land is assessed at a “current use” value for taxation purposes. This value is lower than the “highest and best use” value usually applied to the property. These programs incentivize the conservation of natural resources in King County such as critical wildlife habitat, wetland and streams, working forests and farmlands.

The Department of Natural Resources and Parks administers the Public Benefit Rating System. The Department of Assessments administers the Designated Forestland and Farm and Agricultural Land programs. Enrollment in any of these programs requires filing an application followed by County approval. Each program has different requirements and criteria for enrollment. All three programs have an annual December 31st deadline to apply.

Public Benefit Rating System (PBRS) Program Department of Natural Resources and Parks

The Public Benefit Rating System (PBRS) program encourages voluntary resource conservation on private property. PBRS (also known as Open Space) is best suited for landowners wanting to protect, manage or restore open space resources on their property. There are over 1,450 landowners and 14,200 acres currently participating in this program.

How Does it work?

A point system determines PBRS enrollment level through qualification of PBRS resource categories. The number of points awarded determines the associated tax savings. Resource categories include protecting buffers to streams and wetlands, ground water protection, preserving significant wildlife habitat, as well as conserving farmland and forestland through implementing best management practices. The total points awarded results in a 50% to 90% reduction in land assessed value for the part of the property enrolled. The Resource Information document provides more information on each qualifying resource category as well as other program requirements.

Questions?

Want to Apply to PBRS?

Access a fillable and downloadable form of the application (please note the form will not download using Internet Explorer). Mail the signed, notarized original application and supporting documents to program staff as detailed on pages 1 and 2 of the application.

Farm and Agricultural Lands & Designated Forestland Programs Department of Assessments

For landowners who own revenue generating farm property or commercial forests, there are two programs that also offer financial incentives similar to PBRS:

• Farm and Agricultural Land: for land used for the production of livestock or agricultural commodities for commercial purposes. There are financial requirements for enrollment, which are dependent on the size of the land and the gross annual revenue received for the land for three out of the past five years (please refer to RCW 84.34.020 for more details).
• Forestland: for property containing five or more acres of eligible forestland primarily devoted to the growth and harvest of timber (please refer to RCW 84.33 and the Washington State Department of Revenue’s Designated Forestland publication for more details).

Questions?

Want to Apply to Farm and Ag or Forestland?