Translate
Current use programs
About Current Use Programs
Current use programs let property owners reduce their taxes by volunteering to preserve land. A property owner's open space, farmland, or forest land is valued at its current use instead of at its highest and best use. Property taxes assessed at existing use value are lower than at the highest and best use rates.
The programs come from the 1970 Open Space Taxation Act. It encourages land and water resource conservation in King County. Resources include important wildlife habitats, wetlands and streams, working forests, and productive farmlands.
For detailed information, download Washington state's Open Space Taxation Act (869KB).
Application fees
- Farm and agriculture: $181.00
- Designated forest land: None
Land classifications and applications
Farm and agriculture
Not all agricultural land qualifies for a current use designation. Learn more about what types of farmland are eligible (869KB).
Get the application for farm and agriculture designation (302KB).
Designated forest land
For land of 5 or more acres used in the commercial growing and harvesting of trees. Eligible land must be part of an approved forest management plan.
The open space timber land classification merged with the designated forest land program in 2022. The King County Council approved the merger. A 2014 state law gives counties the authority to consolidate their forest land programs.
Learn more about the merger law (105KB).