Frequently Asked Questions

1. Why am I getting this Audit Questionnaire?
   Either one or more of your properties has an Open Space or Designated Forest Tax Deferral designation benefit. 
    
2. What is the purpose of the Audit Questionnaire?
   Snohomish County, along with all Counties in Washington, is required to monitor properties in the Open Space or Designated Forest program.  Snohomish County is currently auditing the program to bring all properties into compliance.
    
3. What if I am no longer using my property as Open Space Farm and Agriculture Land?
   If the property cannot show the income requirements for 3 of the last 5 years then the property will be removed from the classification and 7 back years of additional taxes, interest, and penalty will be assessed.
   
   
4. What if I am no longer using my property as Designated Forest land?
   If the property is no longer used for the commercial growth and harvest of timber products then the property will be removed from the classification and 10 years of compensating taxes will be assessed.
    
5. If the assessor removes my land classification, may I appeal?
   Within 30 days after the land is removed from classification, the assessor must notify the owner in writing explaining the reasons for removal. Within 60 days of the date the notice was mailed by the assessor, the owner may file an appeal of the removal of classification with the county board of equalization (425) 388-3407.
    
6. Upon removal of the classification, what taxes are due?
   At the time the land is removed from classification, it becomes subject to either compensating taxes or the additional tax, interest, and penalty. Those taxes are due and payable to the county treasurer within 30 days after the owner is notified by the treasurer.
    
7. What if the additional taxes are not paid?
   Any additional tax, applicable interest, and penalty become a lien on the land at the time the land is removed from classification. This lien has priority over any other encumbrance on the land. Such a lien may be foreclosed upon expiration of the same period after delinquency in the same manner as delinquent real property taxes. 
    
8. Can my property be reclassified into other programs?
   Under certain conditions, some properties may qualify for Designated Forest, Current Use Timber, or Current Use Open Space designations (either the Open Space Program or the Farm and Agriculture Conservation Program).   Click here to view the DOR Brochure on the Open Space Taxation Act
   
   DESIGNATED FOREST = 20+ ACRES PRIMARILY USED FOR GROWING AND HARVESTING OF TREES – CONTACT ASSESSORS OFFICE (425) 388-3540 
   
   CURRENT USE TIMBER = 5+ ACRES PRIMARILY USED FOR GROWING AND HARVESTING OF TREES – CONTACT PLANNING AT (425) 388-3258
   
   CURRENT USE OPEN SPACE = Any land area zoned for open space by an official comprehensive land use plan adopted by any city or county.  Any land area in which the preservation in its present use would:
   • Conserve and enhance natural or scenic resources.
   • Protect streams or water supply.
   • Promote conservation of soils, wetlands, beaches or tidal marshes.
   • Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space.
   • Enhance recreation opportunities.
   • Preserve historic sites.
   • Preserve visual quality along highway, road, and street corridors or scenic vistas.
   • Retain in its natural state tracts of land not less than one acre situated in an urban area and open to public use on such conditions as may be reasonably required by the legislative authority granting the open space classification. 
   • For program information/application, contact Planning at (425) 388-3258
       
     The Farm and Agriculture Conservation Program is for land previously classified under farm and agriculture classification that no longer meets the criteria and is reclassified under open space land.  For more specifc information on how to apply for this program contact Planning at (425) 388-3258.
     
9. I have a farm lease, what types of income proof do I provide?
   If you are less than 20 acres please have your farmer complete the proof of income by providing any of the documentation stated on the Audit Questionnaire. (Be sure to get it broken down per acre.) If you receive a percentage of profit shares, attach proof and percentage amount.   If you are more than 20 acres, a copy of your lease agreement and  lease amount, or percentage of profit proof will suffice.
    
10. What if my property is in CRP?
    Attach a copy of your Crop Reduction Program(CRP) agreement showing start and end date.
     
11.  Do I have to show proof of income?
    It is the Land Owners responsibility to provide proof of income whether it is with their documentation or by getting it from the farmer.
     
12.  I’ve left a message at the Assessors office, when should I expect to hear from someone?
    With the high volume of calls it may take up to one week for us to return your call.  We return calls in the order received. You may also email your questions to Debby Sundheim at Debby.Sundheim@snoco.org or Brad Cone at Brad.Cone@snoco.org.
    
13.  Where can I go for additional information?
    Complete information concerning the requirements and the manner for making application for current use reclassification and assessments is available at the county assessor’s office. It is helpful to read the complete laws (chapter 84.33 and 84.34 RCW) and rules (chapter 458-30 WAC) to understand requirements of the classifications and the tax liabilities incurred.   
    
    

    Department of Revenue Taxpayer Assistance
    Property Tax Division
    P.O. Box 47471
    Olympia, WA 98504-7471
    (360) 570-5900
    http://dor.wa.gov
    
    OPEN SPACE TAXATION ACT BROCHURE http://dor.wa.gov/docs/pubs/prop_tax/openspace.pdf   

14. What is the definition of Farm & Agricultural land?
    (1) Any parcel of land that is 20 or more acres, or multiple parcels of land that are contiguous and total 20 or more acres, and are:

(a) Devoted primarily to the production of livestock or agricultural commodities for commercial purposes.  

(b) Enrolled in the federal conservation reserve program (CRP) or its successor administered by the United States Department of Agriculture.    

(2) Any parcel of land that is five acres or more but less than 20 acres, is devoted primarily to agricultural uses, and has produced a gross income equivalent to:  

(a) Prior to January 1, 1993, $100 or more per acre per year for three of the five calendar years preceding the date of application for classification. 
 
(b) On or after January 1, 1993, $200 or more per acre per year for three of the five calendar years preceding the date of application for classification. For parcels of land five acres or more but less than 20 acres, “gross income from agricultural uses” includes, but is not limited to, the wholesale value of agricultural products donated to nonprofit food banks or feeding programs.   

(3) Any parcel of land of less than five acres devoted primarily to agricultural uses and has produced a gross income of:  

(a) Prior to January 1, 1993, $1,000 or more per year for three of the five calendar years preceding the date of application for classification.
  
(b) On or after January 1, 1993, $1,500 or more per year for three of the five calendar years preceding the date of application for classification.  

(4) “Farm and agricultural land” also includes any of  these:  

(a) Incidental uses compatible with agricultural purposes, including wetland preservation, provided such use does not exceed 20 percent of the classified land.

(b) Land on which appurtenances necessary for production, preparation, or sale of agricultural products exist in conjunction with the lands producing such products.

(c) Any noncontiguous parcel one to five acres, that is an integral part of the farming operations.

(d) Land on which housing for employees and the principal place of residence of the farm operator or owner is sited provided the use of the housing or residence is integral to the use of the classified land for agricultural purposes and provided that the classified parcel is 20 or more acres.