title: RCW 84.16.040

text:
The department of revenue must annually make an assessment of the operating property of each private car company. Between the first day of May and the first day of July of each year the department must prepare an initial assessment roll upon which the department must enter and assess the true and fair value of all the operating property of each of such companies as of the first day of January of the year in which the assessment is made. The department must finalize the assessment roll by the twentieth day of August of each year. For the purpose of determining the true and fair value of such property the department of revenue may take into consideration any information or knowledge obtained by the department from an examination and inspection of such property, or of the books, records, and accounts of such companies, the statements filed as required by this chapter, the reports, statements, or returns of such companies filed in the office of any board, office, or commission of this state or any county thereof, the earnings and earning power of such companies, the franchises owned or used by such companies, the true and fair valuation of any and all property of such companies, whether operating property or nonoperating property, and whether situated within or without the state, and any other facts, evidences, or information that may be obtainable bearing upon the value of the operating property. However, in no event may any statement or report required from any company by this chapter be conclusive upon the department of revenue in determining the amount, character, and true and fair value of the operating property of such company.
[ 2017 c 323 s 531; 2001 c 187 s 9; 1997 c 3 s 119 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 s 26; 1975 1st ex.s. c 278 s 179; 1961 c 15 s 84.16.040. Prior: 1939 c 206 s 22; 1933 c 146 s 7; RRS s 11172-7; prior: 1907 c 36 s 7.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Annual assessment—Sources of information.


doc_type: statute

jurisdiction: wa

title: RCW 84.16.050

text:
The department of revenue may, in determining the true and fair value of the operating property to be placed on the assessment roll value the entire property as a unit. If the company owns, leases, operates or uses property partly within and partly without the state, the department of revenue may determine the value of the operating property within this state by the proportion that the value of such property bears to the value of the entire operating property of the company, both within and without this state. In determining the operating property which is located within this state the department of revenue may consider and base such determination on the proportion which the number of car miles of the various classes of cars made in this state bears to the total number of car miles made by the same cars within and without this state, or to the total number of car miles made by all cars of the various classes within and without this state. If the value of the operating property of the company cannot be fairly determined in such manner the department of revenue may use any other reasonable and fair method to determine the value of the operating property of the company within this state.
[ 2001 c 187 s 10; 1997 c 3 s 120 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 s 27; 1975 1st ex.s. c 278 s 180; 1961 c 15 s 84.16.050. Prior: 1933 c 146 s 8; RRS s 11172-8; prior: 1907 c 36 s 7.]
Notes:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Basis of valuation—Apportionment of system value to state.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 84.16.090

text:
Upon the assessment roll must be placed after the name of each company a general description of the operating property of the company, which is considered sufficient if described in the language of RCW 84.16.010(3) or otherwise, following which must be entered the true and fair value of the operating property as determined by the department of revenue. No assessment is invalid by a mistake in the name of the company assessed, by omission of the name of the owner or by the entry of a name other than that of the true owner. When the department of revenue has prepared the initial assessment roll and entered thereon the true and fair value of the operating property of the company, as required, the department must notify the company by mail of the valuation determined by it and entered upon the roll; and thereupon such valuation must become the true and fair value of the operating property of the company, subject to revision or correction by the department of revenue as hereinafter provided; and must be the valuation upon which, after equalization by the department of revenue as hereinafter provided, the taxes of such company are based and computed.
[ 2017 c 323 s 532; 2001 c 187 s 11; 1997 c 3 s 121 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 s 28; 1975 1st ex.s. c 278 s 181; 1961 c 15 s 84.16.090. Prior: 1933 c 146 s 9; RRS s 11172-9; prior: 1907 c 36 s 4.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Assessment roll—Notice of valuation.


title: RCW 84.16.100

text:
Every company assessed under the provisions of this chapter shall be entitled on its own motion to a hearing and to present evidence before the department of revenue, within the ten working days following the hearing request period, relating to the value of the operating property of such company and to the value of the other taxable property in the counties in which the operating property of such company is situate. Upon request in writing for such hearing, which must be presented to the department of revenue within the first ten working days of July following the making of the assessment, the department shall appoint a time and place therefor, within the respective periods aforesaid, the hearing to be conducted in such manner as the department shall direct. Hearings provided for in this section may be held at such times and in such places throughout the state as the department may deem proper or necessary and may be adjourned from time to time and from place to place.
[ 1994 c 124 s 15; 1975 1st ex.s. c 278 s 182; 1961 c 15 s 84.16.100. Prior: 1939 c 206 s 23; 1933 c 146 s 10; RRS s 11172-10.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Hearings, time and place of.


title: RCW 84.16.110

text:
Upon determination by the department of revenue of the true and fair value of the property appearing on such rolls the department shall apportion such value to the respective counties entitled thereto as hereinafter provided, and shall determine the equalized or assessed valuation of such property in such counties by applying to such actual apportioned value the same ratio as the ratio of assessed to actual value of the general property of the respective counties: PROVIDED, That, whenever the amount of the true and fair value of the operating property of any company otherwise apportionable to any county shall be less than two hundred fifty dollars, such amount need not be apportioned to such county but may be added to the amount apportioned to an adjacent county.
[ 2001 c 187 s 12; 1997 c 3 s 122 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 s 29; 1967 ex.s. c 26 s 18; 1961 c 15 s 84.16.110. Prior: 1939 c 206 s 24; 1933 c 146 s 11; RRS s 11172-11.]
Notes:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.

catchline: Apportionment of value to counties by department of revenue.


title: RCW 84.16.120

text:
The true and fair value of the property of each company as fixed and determined by the department of revenue as herein provided shall be apportioned to the respective counties in the following manner:
(1) If all the operating property of the company is situated entirely within a county and none of such property is located within, extends into, or through or is operated into or through any other county, the entire value thereof shall be apportioned to the county within which such property is situated, located, and operated.
(2) If the operating property of any company is situated or located within, extends into or is operated into or through more than one county, the value thereof shall be apportioned to the respective counties into or through which its cars are operated in the proportion that the length of main line track of the respective railroads moving such cars in such counties bears to the total length of main line track of such respective railroads in this state.
(3) If the property of any company is of such character that it will not be reasonable, feasible or fair to apportion the value as hereinabove provided, the value thereof shall be apportioned between the respective counties into or through which such property extends or is operated or in which the same is located in such manner as may be reasonable, feasible and fair.
[ 2001 c 187 s 13; 1997 c 3 s 123 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 s 30; 1961 c 15 s 84.16.120. Prior: 1933 c 146 s 12; RRS s 11172-12; prior: 1907 c 36 s 7.]
Notes:
Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.

catchline: Basis of apportionment.


title: RCW 84.16.130

text:
When the department of revenue shall have determined the equalized or assessed value of the operating property of each company in the respective counties as hereinabove provided, the department of revenue shall certify such equalized or assessed value to the county assessor of the proper county; and the county assessor shall apportion and distribute such assessed or equalized valuation to and between the several taxing districts of the county entitled to a proportionate value thereof in the manner prescribed in RCW 84.16.120 for apportionment of values between counties. The county assessor shall enter such assessment upon the personal property tax rolls of the county, together with the values so apportioned, and the same shall be and constitute the assessed valuation of the operating company in such county for that year, upon which taxes shall be levied and collected the same as on general property of the county.
[ 1994 c 301 s 31; 1975 1st ex.s. c 278 s 183; 1961 c 15 s 84.16.130. Prior: 1939 c 206 s 25; 1933 c 146 s 13; RRS s 11172-13.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Certification to county assessors—Apportionment to taxing districts—Entry upon tax rolls.


title: RCW 84.16.140

text:
All property of any company not assessed as operating property under the provisions of this chapter shall be assessed by the assessor of the county wherein the same may be located or situate the same as the general property of the county.
[ 1961 c 15 s 84.16.140. Prior: 1933 c 146 s 14; RRS s 11172-14.]

catchline: Assessment of nonoperating property.


title: RCW 84.20.010

text:
Easements and the property constructed upon or occupying such easements owned by public service corporations shall be assessed and taxed together as personal property and the taxes thereon shall be collected as personal property taxes.
[ 1961 c 15 s 84.20.010. Prior: 1929 c 199 s 1; RRS s 11188.]

catchline: Easements taxable as personalty.


title: RCW 84.20.020

text:
Real estate subject to any such easement shall be assessed and taxed as real estate subject to such easement.
[ 1961 c 15 s 84.20.020. Prior: 1929 c 199 s 2; RRS s 11189.]

catchline: Servient estate taxable as realty.


title: RCW 84.20.030

text:
When any such real estate is sold for delinquent taxes thereon it shall be sold subject to such easement, and the purchaser at any such tax sale shall acquire no title to such easement or the property constructed upon or occupying the same.
[ 1961 c 15 s 84.20.030. Prior: 1929 c 199 s 3; RRS s 11190.]

catchline: Sale for taxes—Realty to be sold subject to easement.


title: RCW 84.20.040

text:
Real estate subject to any such easement shall not be chargeable with any tax levied upon such easement or the property constructed upon or occupying such easement and shall not be sold for the nonpayment of any such tax.
[ 1961 c 15 s 84.20.040. Prior: 1929 c 199 s 4; RRS s 11191.]

catchline: Realty not subject to tax on easement or property thereon.


title: RCW 84.20.050

text:
This chapter shall not apply to railroad easements or property.
[ 1961 c 15 s 84.20.050. Prior: 1929 c 199 s 5; RRS s 11192.]

catchline: Railroads excepted.


title: RCW 84.25.010

text:
The legislature finds that:
(1) Many cities have planned under the growth management act, chapter 36.70A RCW, and designated and zoned lands for industrial and manufacturing use;
(2) The industrial and manufacturing industries provide family living wage jobs;
(3) In the current economic climate the creation of additional family living wage jobs is essential;
(4) It is critical that Washington state promote its continued strength in the fields of aerospace, technology, biomedical, and other industries that will provide family-wage job growth; and
(5) Planning for industrial and manufacturing use is inadequate to attract new industry and manufacturing and an incentive should be created to stimulate the development of new industrial and manufacturing uses in the existing inventory of lands zoned for industrial and manufacturing use in targeted urban areas through a tax incentive as provided by this chapter.
[ 2015 1st sp.s. c 9 s 1.]

catchline: Findings.


title: RCW 84.25.020

text:
It is the purpose of this chapter to encourage new manufacturing and industrial uses on undeveloped or underutilized lands zoned for industrial and manufacturing uses in targeted urban areas, thereby increasing employment opportunities for family living wage jobs. Cities that plan under the growth management act meeting the criteria of this chapter where the governing authority of the affected city has found there is insufficient family living wage jobs for its wage earning population may designate a portion of the city's industrial and manufacturing zoned and undeveloped land to receive an ad valorem tax exemption for the value of new construction of industrial/manufacturing facilities within the designated area.
[ 2015 1st sp.s. c 9 s 2.]

catchline: Purpose.


title: RCW 84.25.030

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "City" means any city or town.
(2) "Clean energy transformation business" means a business that creates a product for sale that will aid in lowering Washington's carbon emissions.
(3) "Family living wage job" means a job that offers health care benefits with a wage that is sufficient for raising a family. A family living wage job must have an average wage of $23 an hour or more, working 2,080 hours per year on the subject site, as adjusted annually for inflation by the consumer price index. The family living wage may be increased by the local authority based on regional factors and wage conditions.
(4) "Governing authority" means the local legislative authority of a city or county having jurisdiction over the property for which an exemption may be applied for under this chapter.
(5) "Growth management act" means chapter 36.70A RCW.
(6) "Industrial/manufacturing facilities" means building improvements that are 10,000 square feet or larger, representing a minimum improvement valuation of $800,000 for uses categorized as "division D: manufacturing" or "division E: transportation (major groups 40-42, 45, or 47-48)" by the United States department of labor in the occupation safety and health administration's standard industrial classification manual, provided, a city may limit the tax exemption to manufacturing uses.
(7) "Lands zoned for industrial and manufacturing uses" means lands in a city zoned for an industrial or manufacturing use consistent with the city's comprehensive plan where the lands are designated for industry.
(8) "Owner" means the property owner of record.
(9) "Targeted area" means an area of undeveloped lands zoned for industrial and manufacturing uses in the city that is located within or contiguous to an innovation partnership zone, foreign trade zone, or EB-5 regional center, and designated for possible exemption under the provisions of this chapter.
(10) "Undeveloped or underutilized" means that there are no existing building improvements on the portions of the property targeted for new or expanded industrial or manufacturing uses.
[ 2026 c 120 s 2; 2022 c 172 s 1; 2021 c 218 s 1; 2015 1st sp.s. c 9 s 3.]
Notes:
Intent—2026 c 120: "It is the intent of the legislature to ensure that clean energy transformation businesses have equal access to the existing targeted urban area tax preferences under chapter 84.25 RCW. Washington state has a long-standing commitment to world-class clean energy production and to the creation of family wage jobs in the clean energy sector. Therefore, the legislature intends to allow cities using the targeted urban area tax preferences to extend additional time to clean energy transformation businesses in an effort to grow Washington's economy and implement the legislature's carbon-free energy objectives." [ 2026 c 120 s 1.]
Automatic expiration date and tax preference performance statement exemption—2026 c 120: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2026 c 120 s 4.]
Effective date—2022 c 172: See note following RCW 82.04.294.

catchline: Definitions.


title: RCW 84.25.040

text:
(1)(a) The value of new construction of industrial/manufacturing facilities qualifying under this chapter is exempt from property taxation under this title, as provided in this section. The value of new construction of industrial/manufacturing facilities is exempt from taxation for properties for which an application for a certificate of tax exemption is submitted under this chapter before December 31, 2030. The value is exempt under this section for 10 successive years beginning January 1st of the year immediately following the calendar year of issuance of the certificate.
(b) The exemption provided in this section does not include the value of land or nonindustrial/manufacturing-related improvements not qualifying under this chapter.
(2) The exemption provided in this section is in addition to any other exemptions, deferrals, credits, grants, or other tax incentives provided by law.
(3) This chapter does not apply to state levies or increases in assessed valuation made by the assessor on nonqualifying portions of buildings and value of land nor to increases made by lawful order of a county board of equalization, the department of revenue, or a county, to a class of property throughout the county or specific area of the county to achieve the uniformity of assessment or appraisal required by law.
(4) This exemption does not apply to any county property taxes unless the governing body of the county adopts a resolution and notifies the governing authority of its intent to allow the property to be exempted from county property taxes.
(5) At the conclusion of the exemption period, the new industrial/manufacturing facilities cost must be considered as new construction for the purposes of chapter 84.55 RCW.
[ 2021 c 218 s 2; 2015 1st sp.s. c 9 s 4.]

catchline: Exemption—New construction of industrial/manufacturing facilities.


title: RCW 84.25.050

text:
An owner of property making application under this chapter must meet the following requirements:
(1) The new construction of industrial/manufacturing facilities must be located on land zoned for industrial and manufacturing uses, undeveloped or underutilized, and as provided in RCW 84.25.060, designated by the city as a targeted area;
(2) The new construction of industrial/manufacturing facilities must meet all construction and development regulations of the city;
(3) The new construction of industrial/manufacturing facilities must be completed within three years from the date of approval of the application; and
(4) The applicant must enter into a contract with the city approved by the city governing authority under which the applicant has agreed to the implementation of the development on terms and conditions satisfactory to the governing authority.
[ 2021 c 218 s 3; 2015 1st sp.s. c 9 s 5.]

catchline: Application requirements for property owner.


title: RCW 84.25.060

text:
(1) The following criteria must be met before an area may be designated as a targeted area:
(a) The area must be lands zoned for industrial and manufacturing uses; and
(b) The city must have determined that the targeting of the area, as evaluated by the governing authority, will assist in the new construction of industrial/manufacturing facilities that will provide employment for family living wage jobs.
(2) For the purpose of designating a targeted area, the governing authority may adopt a resolution of intention to so designate an area as generally described in the resolution. The resolution must state the time and place of a hearing to be held by the governing authority to consider the designation of the area and may include such other information pertaining to the designation of the area as the governing authority determines to be appropriate to apprise the public of the action intended.
(3) The governing authority must give notice of a hearing held under this chapter by publication of the notice once each week for two consecutive weeks, not less than seven days, nor more than thirty days before the date of the hearing in a paper having a general circulation in the city where the proposed targeted area is located. The notice must state the time, date, place, and purpose of the hearing and generally identify the area proposed to be designated as a targeted area.
(4) Following the hearing or a continuance of the hearing, and subject to the limit on targeted areas, the governing authority may designate all or a portion of the area described in the resolution of intent as a targeted area if it finds, in its sole discretion, that the criteria in subsection (1) of this section have been met.
[ 2015 1st sp.s. c 9 s 6.]

catchline: Targeted area designation requirements.


title: RCW 84.25.070

text:
An owner of property seeking an exemption under this chapter must complete the following procedures:
(1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following:
(a) Information setting forth the grounds supporting the requested exemption including information indicated on the application form or in the guidelines;
(b) A description of the project and site plan, and other information requested;
(c) A statement of the expected number of new family living wage jobs to be created;
(d) A statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for the incentive provided under this chapter; and
(e) A statement that the applicant would not have built in this location but for the availability of the tax exemption under this chapter;
(2) The applicant must verify the application by oath or affirmation; and
(3) The application must be accompanied by the application fee, if any, required under this chapter. The governing authority may permit the applicant to revise an application before final action by the governing authority.
[ 2015 1st sp.s. c 9 s 7.]

catchline: Exemption application procedures.


title: RCW 84.25.080

text:
(1) The city governing authority may approve the application if it finds that:
(a) A minimum of 25 new family living wage jobs will be created on the subject site as a result of new construction of industrial/manufacturing facilities within one year of building occupancy;
(b) The proposed project is, or will be, at the time of completion, in conformance with all local plans and regulations that apply at the time the application is approved; and
(c) The criteria of this chapter have been satisfied.
(2) Priority must be given to applications that meet the following labor specifications during the new construction and ongoing business of industrial/manufacturing facilities:
(a) Compensate workers at prevailing wage rates as determined by the department of labor and industries;
(b) Procure from, and contract with, women-owned, minority-owned, or veteran-owned businesses;
(c) Procure from, and contract with, entities that have a history of complying with federal and state wage and hour laws and regulations;
(d) Include apprenticeship utilization from state-registered apprenticeship programs;
(e) Provide for preferred entry for workers living in the area where the project is being constructed; and
(f) Maintain certain labor standards for workers employed primarily at the facility after construction, including production, maintenance, and operational employees.
[ 2021 c 218 s 4; 2015 1st sp.s. c 9 s 8.]

catchline: Application approval—City governing authority review requirements.


title: RCW 84.25.090

text:
(1) The city governing authority must approve or deny an application filed under this chapter within ninety days after receipt of the application.
(2) If the application is approved, the city must issue the owner of the property a conditional certificate of acceptance of tax exemption. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the property has complied with the required criteria of this chapter.
(3) If the application is denied by the city, the city must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within ten days of the denial.
(4) Upon denial by the city, an applicant may appeal the denial to the city's governing authority within thirty days after receipt of the denial. The appeal before the city's governing authority must be based upon the record made before the city with the burden of proof on the applicant to show that there was no substantial evidence to support the city's decision. The decision of the city in denying or approving the application is final.
[ 2021 c 218 s 5; 2015 1st sp.s. c 9 s 9.]

catchline: Application—City governing authority approval or denial—Appeals.


title: RCW 84.25.100

text:
The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority and the assessor in administering this chapter. The application fee must be paid at the time the application for limited exemption is filed. If the application is approved, the governing authority of the city must pay the application fee to the county assessor for deposit in the county current expense fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application. If the application is denied, the city's governing authority may retain that portion of the application fee attributable to its own administrative costs and refund the balance to the applicant.
[ 2015 1st sp.s. c 9 s 10.]

catchline: Application fee.


title: RCW 84.25.110

text:
(1) Upon completion of the new construction of an industrial/manufacturing facility for which an application for an exemption under this chapter has been approved and issued a certificate of occupancy, the owner must file with the city the following:
(a)(i) A description of the work that has been completed and a statement that the new construction on the owner's property qualify the property for a partial exemption under this chapter;
(ii) If the project is a clean energy transformation business facility requiring certification by a federal regulatory commission, in addition to the requirements in (a)(i) of this subsection, the description and statement must include:
(A) Verification that all requirements of RCW 84.25.080 and commitments made by the applicant for prioritization in the application approval process have been met; and
(B) A copy of the executed community workforce agreement or project labor agreement used for the construction of the project;
(b)(i) For projects not conducted by a clean energy transformation business facility requiring certification by a federal regulatory commission, a statement of the new family living wage jobs to be offered as a result of the new construction of industrial/manufacturing facilities;
(ii) If the project is a clean energy transformation business facility requiring certification by a federal regulatory commission, a statement of the postconstruction new prevailing or family living wage jobs to be offered as a result of the new construction of industrial/manufacturing facilities; and
(c) A statement that the work has been completed within three years of the issuance of the conditional certificate of tax exemption.
(2)(a) Within 30 days after receipt of the statements required under subsection (1) of this section, the city must determine whether the work completed and the jobs to be offered are consistent with the application and the contract approved by the city and whether the application is qualified for a tax exemption under this chapter.
(b) In addition to the requirements in (a) of this subsection, if the project is a clean energy transformation business facility requiring certification by a federal regulatory commission, the city must:
(i) Determine whether the labor standard requirements are consistent with the application and the contract approved by the city; and
(ii) Consult with the department of labor and industries to confirm the portion of the following information available to the department that:
(A) All entities procured from or contracted with during the construction of the facility have a history of complying with federal and state wage and hour laws and regulations;
(B) Workers were paid at least a rate consistent with the state prevailing rate of wage during the construction of the project; and
(C) State-registered apprentices were employed on the construction project.
(3) If the criteria of this chapter have been satisfied and the owner's property is qualified for a tax exemption under this chapter, the city must file the certificate of tax exemption with the county assessor within 30 days of the expiration of the 30-day period provided under subsection (2) of this section.
(4) The city must notify the applicant that a certificate of tax exemption is denied if the city determines that:
(a) The work was not completed within three years of the application date;
(b) The work was not constructed consistent with the application or other applicable requirements;
(c) The jobs to be offered or the labor standard requirements if the project is a clean energy transformation business facility requiring certification by a federal regulatory commission are not consistent with the application and criteria of this chapter; or
(d) The owner's property is otherwise not qualified for an exemption under this chapter.
(5) If the city finds that the work was not completed within the required time period due to circumstances beyond the control of the owner and that the owner has been acting and could reasonably be expected to act in good faith and with due diligence, the governing authority or the city official authorized by the governing authority may extend the deadline for completion of the work for a period not to exceed 24 consecutive months. If the project is a clean energy transformation business facility requiring certification by a federal regulatory commission, up to two additional 24 consecutive month extensions may be granted.
(6) The city's governing authority may enact an ordinance to provide a process for an owner to appeal a decision by the city that the owner is not entitled to a certificate of tax exemption to the city. The owner may appeal a decision by the city to deny a certificate of tax exemption in superior court under RCW 34.05.510 through 34.05.598, if the appeal is filed within 30 days of notification by the city to the owner of the exemption denial.
[ 2026 c 120 s 3; 2015 1st sp.s. c 9 s 11.]
Notes:
Intent—Automatic expiration date and tax preference performance statement exemption—2026 c 120: See notes following RCW 84.25.030.

catchline: Certificate of tax exemption—Requirements.


title: RCW 84.25.120

text:
(1) Thirty days after the anniversary of the date of the certificate of tax exemption and each year for the tax exemption period, the owner of the new industrial/manufacturing facilities must file with a designated authorized representative of the city an annual report indicating the following:
(a) A statement of the family living wage jobs at the facility as of the anniversary date;
(b) A certification by the owner that the property has not changed use;
(c) A description of changes or improvements constructed after issuance of the certificate of tax exemption; and
(d) Any additional information requested by the city.
(2) A city that issues a certificate of tax exemption under this chapter must report annually by December 31st of each year, beginning in 2013, to the department of commerce. The report must include the following information:
(a) The number of tax exemption certificates granted;
(b) The total number and type of new manufacturing/industrial [industrial/manufacturing] facilities constructed;
(c) The number of family living wage jobs resulting from the new manufacturing/industrial [industrial/manufacturing] facilities; and
(d) The value of the tax exemption for each project receiving a tax exemption and the total value of tax exemptions granted.
[ 2015 1st sp.s. c 9 s 12.]

catchline: Annual report.


title: RCW 84.25.130

text:
(1) If the value of improvements have been exempted under this chapter, the improvements continue to be exempted for the applicable period under this chapter so long as they are not converted to another use and continue to satisfy all applicable conditions including, but not limited to, zoning, land use, building, and family-wage job creation.
(2) If an owner voluntarily opts to discontinue compliance with the requirements of this chapter, the owner must notify the assessor within 60 days of the change in use or intended discontinuance.
(3) If, after a certificate of tax exemption has been filed with the county assessor, the city discovers that a portion of the property is changed or will be changed to disqualify the owner for exemption eligibility under this chapter, the tax exemption must be canceled and the following occurs:
(a) Additional real property tax must be imposed on the value of the nonqualifying improvements in the amount that would be imposed if an exemption had not been available under this chapter, plus a penalty equal to 20 percent of the additional value. This additional tax is calculated based upon the difference between the property tax paid and the property tax that would have been paid if it had included the value of the nonqualifying improvements dated back to the date that the improvements were converted to a nonqualifying use;
(b) The tax must include interest upon the amounts of the additional tax at the same statutory rate charged on delinquent property taxes from the dates on which the additional tax could have been paid without penalty if the improvements had been assessed at a value without regard to this chapter; and
(c) The additional tax owed together with interest and penalty becomes a lien on the property and attaches at the time the property or portion of the property is removed from the qualifying use under this chapter or the amenities no longer meet the applicable requirements for exemption under this chapter. A lien under this section has priority to, and must be fully paid and satisfied before, a recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the property may become charged or liable. The lien may be foreclosed upon expiration of the same period after delinquency and in the same manner provided by law for foreclosure of liens for delinquent real property taxes. An additional tax unpaid on its due date is delinquent. From the date of delinquency until paid, interest must be charged at the same rate applied by law to delinquent property taxes.
(4) If, after a certificate of tax exemption has been filed with the county assessor, the city discovers that the facility maintains fewer than 25 family living wage jobs, the owner is considered ineligible for the exemption under this chapter, and the following must occur:
(a) The tax exemption must be canceled; and
(b) Additional real property tax must be imposed in the amount that would be imposed if an exemption had not been available under this chapter, dated back to the date that the facility last maintained a minimum of 25 family living wage jobs.
(5) Upon a determination that a tax exemption is to be terminated for a reason stated in this section, the city's governing authority must notify the record owner of the property as shown by the tax rolls by mail, return receipt requested, of the determination to terminate the exemption. The owner may appeal the determination to the city, within 30 days by filing a notice of appeal with the city, which notice must specify the factual and legal basis on which the determination of termination is alleged to be erroneous. At an appeal hearing, all affected parties may be heard and all competent evidence received. After the hearing, the deciding body or officer must either affirm, modify, or repeal the decision of termination of exemption based on the evidence received. An aggrieved party may appeal the decision of the deciding body or officer to the superior court as provided in RCW 34.05.510 through 34.05.598.
(6) Upon determination by the city to terminate an exemption, the county officials having possession of the assessment and tax rolls must correct the rolls in the manner provided for omitted property under RCW 84.40.080. The county assessor must make such a valuation of the property and improvements as is necessary to permit the correction of the rolls. The value of the new industrial/manufacturing facilities added to the rolls is considered new construction for the purposes of chapter 84.40 RCW. The owner may appeal the valuation to the county board of equalization as provided in chapter 84.40 RCW. If there has been a failure to comply with this chapter, the property must be listed as an omitted assessment for assessment years beginning January 1st of the calendar year in which the noncompliance first occurred, but the listing as an omitted assessment may not be for a period more than three calendar years preceding the year in which the failure to comply was discovered.
[ 2021 c 218 s 6; 2015 1st sp.s. c 9 s 13.]

catchline: Improvements.


title: RCW 84.25.140

text:
This act applies to taxes levied for collection in 2016 and thereafter.
[ 2015 1st sp.s. c 9 s 14.]

catchline: Application—2015 1st sp.s. c 9.


title: RCW 84.26.010

text:
The legislature finds and declares that it is in the public interest of the people of the state of Washington to encourage maintenance, improvement, and preservation of privately owned historic landmarks as the state approaches its Centennial year of 1989. To achieve this purpose, this chapter provides special valuation for improvements to historic property.
[ 1985 c 449 s 1.]

catchline: Legislative findings.


title: RCW 84.26.020

text:
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Historic property" means real property together with improvements thereon, except property listed in a register primarily for objects buried below ground, which is:
(a) Listed in a local register of historic places created by comprehensive ordinance, certified by the secretary of the interior as provided in P.L. 96-515; or
(b) Listed in the national register of historic places.
(2) "Cost" means the actual cost of rehabilitation, which cost shall be at least twenty-five percent of the assessed valuation of the historic property, exclusive of the assessed value attributable to the land, prior to rehabilitation.
(3) "Special valuation" means the determination of the assessed value of the historic property subtracting, for up to ten years, such cost as is approved by the local review board.
(4) "State review board" means the advisory council on historic preservation established under chapter 27.34 RCW, or any successor agency designated by the state to act as the state historic preservation review board under federal law.
(5) "Local review board" means a local body designated by the local legislative authority.
(6) "Owner" means the owner of record.
(7) "Rehabilitation" is the process of returning a property to a state of utility through repair or alteration, which makes possible an efficient contemporary use while preserving those portions and features of the property which are significant to its architectural and cultural values.
[ 1986 c 221 s 1; 1985 c 449 s 2.]


title: RCW 84.26.030

text:
Four criteria must be met for special valuation under this chapter. The property must:
(1) Be an historic property;
(2) Fall within a class of historic property determined eligible for special valuation by the local legislative authority;
(3) Be rehabilitated at a cost which meets the definition set forth in RCW 84.26.020(2) within twenty-four months prior to the application for special valuation; and
(4) Be protected by an agreement between the owner and the local review board as described in RCW 84.26.050(2).
[ 1986 c 221 s 2; 1985 c 449 s 3.]

catchline: Special valuation criteria.


title: RCW 84.26.040

text:
An owner of property desiring special valuation under this chapter shall apply to the assessor of the county in which the property is located upon forms prescribed by the department of revenue and supplied by the county assessor. The application form shall include a statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for special valuation. Applications shall be made no later than October 1 of the calendar year preceding the first assessment year for which classification is requested. The assessor may charge only such fees as are necessary to process and record documents pursuant to this chapter.
[ 1986 c 221 s 3; 1985 c 449 s 4.]

catchline: Application—Fees.


title: RCW 84.26.050

text:
(1) Within ten days after the filing of the application in the county assessor's office, the county assessor shall refer each application for classification to the local review board.
(2) The review board shall approve the application if the property meets the criterion of RCW 84.26.030 and is not altered in a way which adversely affects those elements which qualify it as historically significant, and the owner enters into an agreement with the review board which requires the owner for the ten-year period of the classification to:
(a) Monitor the property for its continued qualification for the special valuation;
(b) Comply with rehabilitation plans and minimum standards of maintenance as defined in the agreement;
(c) Make the historic aspects of the property accessible to public view one day a year, if the property is not visible from the public right-of-way;
(d) Apply to the local review board for approval or denial of any demolition or alteration; and
(e) Comply with any other provisions in the original agreement as may be appropriate.
(3) Once an agreement between an owner and a review board has become effective pursuant to this chapter, there shall be no changes in standards of maintenance, public access, alteration, or report requirements, or any other provisions of the agreement, during the period of the classification without the approval of all parties to the agreement.
(4) An application for classification as an eligible historic property shall be approved or denied by the local review board before December 31st of the calendar year in which the application is made.
(5) The local review board is authorized to examine the records of applicants.
(6) No new applications may be approved on or after January 1, 2031.
[ 2020 c 91 s 2; 1986 c 221 s 4; 1985 c 449 s 5.]
Notes:
Tax preference performance statement—2020 c 91 ss 1 and 2: See note following RCW 84.26.070.

catchline: Referral of application to local review board—Agreement—Approval or denial.


title: RCW 84.26.060

text:
(1) The review board shall notify the county assessor and the applicant of the approval or denial of the application.
(2) If the local review board determines that the property qualifies as eligible historic property, the review board shall certify the fact in writing and shall file a copy of the certificate with the county assessor within ten days. The certificate shall state the facts upon which the approval is based.
(3) The assessor shall record the certificate with the county auditor.
(4) The assessor, as to any historic property, shall value the property under RCW 84.26.070 and, each year the historic property is classified and so valued, shall enter on the assessment list and tax roll that the property is being specially valued as historic property.
[ 1985 c 449 s 6.]

catchline: Notice to assessor of approval—Certification and filing—Notation of special valuation.


title: RCW 84.26.070

text:
(1) The county assessor shall, for ten consecutive assessment years following the calendar year in which application is made, place a special valuation on property classified as eligible historic property.
(2) The entitlement of property to the special valuation provisions of this section shall be determined as of January 1. If property becomes disqualified for the special valuation for any reason, the property shall receive the special valuation for that part of any year during which it remained qualified or the owner was acting in the good faith belief that the property was qualified.
(3) At the conclusion of special valuation, the cost shall be considered as new construction.
(4)(a) A property is eligible for two seven-year extensions of the special valuation if:
(i) The property is located in a county that is listed as a distressed area as reported by the state employment security department and the city is under twenty thousand in population; and
(ii) The property continues to meet the criteria provided in RCW 84.26.030.
(b) Extensions must be applied for by the owner, upon forms prescribed by the department of revenue and supplied by the county assessor, at least ninety days prior to the expiration of the special valuation.
(c) All extensions must be reviewed by the local review board and may be approved or denied at the local review board's discretion.
(d) No extension may be provided under this subsection on or after January 1, 2057.
[ 2020 c 91 s 1; 1986 c 221 s 5; 1985 c 449 s 7.]
Notes:
Tax preference performance statement—2020 c 91 ss 1 and 2: "(1) This section is the tax preference performance statement for the tax preference contained in sections 1 and 2, chapter 91, Laws of 2020. This performance statement is only intended to be used for subsequent evaluation of the tax preference. It is not intended to create a private right of action by any party or to be used to determine eligibility for preferential tax treatment.
(2) The legislature categorizes this tax preference as one intended to provide tax relief for certain businesses or individuals as provided in RCW 82.32.808(2)(e).
(3) It is the legislature's specific public policy objective to promote the revitalization of historic properties.
(4) If the review finds that the number of taxpayers claiming this preference increases, then the legislature intends to extend the expiration date of this tax preference.
(5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to any data collected by the state." [ 2020 c 91 s 3.]

catchline: Valuation.


title: RCW 84.26.080

text:
(1) When property has once been classified and valued as eligible historic property, it shall remain so classified and be granted the special valuation provided by RCW 84.26.070 for ten years or until the property is disqualified by:
(a) Notice by the owner to the assessor to remove the special valuation;
(b) Sale or transfer to an ownership making it exempt from property taxation; or
(c) Removal of the special valuation by the assessor upon determination by the local review board that the property no longer qualifies as historic property or that the owner has failed to comply with the conditions established under RCW 84.26.050.
(2) The sale or transfer to a new owner or transfer by reason of death of a former owner to a new owner does not disqualify the property from the special valuation provided by RCW 84.26.070 if:
(a) The property continues to qualify as historic property; and
(b) The new owner files a notice of compliance with the assessor of the county in which the property is located. Notice of compliance forms shall be prescribed by the state department of revenue and supplied by the county assessor. The notice shall contain a statement that the new owner is aware of the special valuation and of the potential tax liability involved when the property ceases to be valued as historic property under this chapter. The signed notice of compliance shall be attached to the real estate excise tax affidavit provided for in RCW 82.45.150. If the notice of compliance is not signed by the new owner and attached to the real estate excise tax affidavit, all additional taxes calculated pursuant to RCW 84.26.090 shall become due and payable by the seller or transferor at time of sale. The county auditor shall not accept an instrument of conveyance of specially valued historic property for filing or recording unless the new owner has signed the notice of compliance or the additional tax has been paid, as evidenced by the real estate excise tax stamp affixed thereto by the treasurer.
(3) When the property ceases to qualify for the special valuation the owner shall immediately notify the state or local review board.
(4) Before the additional tax or penalty imposed by RCW 84.26.090 is levied, in the case of disqualification, the assessor shall notify the taxpayer by mail, return receipt requested, of the disqualification.
[ 2000 c 103 s 22; 1999 c 233 s 19; 1986 c 221 s 6; 1985 c 449 s 8.]
Notes:
Effective date—1999 c 233: See note following RCW 4.28.320.

catchline: Duration of special valuation—Notice of disqualification.


title: RCW 84.26.090

text:
(1) Except as provided in subsection (3) of this section, whenever property classified and valued as eligible historic property under RCW 84.26.070 becomes disqualified for the valuation, there shall be added to the tax an additional tax equal to:
(a) The cost multiplied by the levy rate in each year the property was subject to special valuation; plus
(b) Interest on the amounts of the additional tax at the statutory rate charged on delinquent property taxes from the dates on which the additional tax could have been paid without penalty if the property had not been valued as historic property under this chapter; plus
(c) A penalty equal to twelve percent of the amount determined in (a) and (b) of this subsection.
(2) The additional tax and penalties, together with applicable interest thereon, shall become a lien on the property which shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the property may become charged or liable.
(3) The additional tax, interest, and penalty shall not be imposed if the disqualification resulted solely from:
(a) Sale or transfer of the property to an ownership making it exempt from taxation;
(b) Alteration or destruction through no fault of the owner; or
(c) A taking through the exercise of the power of eminent domain.
[ 1986 c 221 s 7; 1985 c 449 s 9.]

catchline: Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax.


title: RCW 84.26.100

text:
The additional tax, penalties, and/or interest provided by RCW 84.26.090 shall be payable in full thirty days after the date which the treasurer's statement therefor is rendered. Such additional tax when collected shall be distributed by the county treasurer in the same manner in which current taxes applicable to the subject land are distributed.
[ 1985 c 449 s 10.]

catchline: Payment of additional tax—Distribution.


title: RCW 84.26.110

text:
The local legislative authority and the local review board may request the assistance of the state historic preservation officer in conducting special valuation activities.
[ 1985 c 449 s 11.]

catchline: Special valuation—Request for assistance from state historic preservation officer authorized.


title: RCW 84.26.120

text:
The state review board shall adopt rules necessary to carry out the purposes of this chapter. The rules shall include rehabilitation and maintenance standards for historic properties to be used as minimum requirements by local review boards to ensure that the historic property is safe and habitable, including but not limited to:
(1) Elimination of visual blight due to past neglect of maintenance and repair to the exterior of the building, including replacement of broken or missing doors and windows, repair of deteriorated architectural features, and painting of exterior surfaces;
(2) Correction of structural defects and hazards;
(3) Protection from weather damage due to defective roofing, flashings, glazing, caulking, or lack of heat; and
(4) Elimination of any condition on the premises which could cause or augment fire or explosion.
[ 1985 c 449 s 12.]

catchline: Rules.


title: RCW 84.26.130

text:
Any decision by a local review board on an application for classification as historic property eligible for special valuation may be appealed to superior court under RCW 34.05.510 through 34.05.598 in addition to any other remedy at law. Any decision on the disqualification of historic property eligible for special valuation, or any other dispute, may be appealed to the county board of equalization in accordance with RCW 84.40.038.
[ 2001 c 185 s 2; 1989 c 175 s 178; 1985 c 449 s 13.]
Notes:
Application—2001 c 185 ss 1-12: See note following RCW 84.14.110.
Effective date—1989 c 175: See note following RCW 34.05.010.

catchline: Appeals from decisions on applications.


title: RCW 84.33.010

text:
As a result of the study and analysis of systems of taxation of standing timber and forestlands by the forest tax committee pursuant to Senate Concurrent Resolution No. 30 of the 41st session of the legislature, and the recommendations of the committee based thereon, the legislature hereby finds that:
(1) The public welfare requires that this state's system for taxation of timber and forestlands be modernized to assure the citizens of this state and its future generations the advantages to be derived from the continuous production of timber and forest products from the significant area of privately owned forests in this state. It is this state's policy to encourage forestry and restocking and reforesting of such forests so that present and future generations will enjoy the benefits which forest areas provide in enhancing water supply, in minimizing soil erosion, storm and flood damage to persons or property, in providing a habitat for wild game, in providing scenic and recreational spaces, in maintaining land areas whose forests contribute to the natural ecological equilibrium, and in providing employment and profits to its citizens and raw materials for products needed by everyone.
(2) The combination of variations in quantities, qualities and locations of timber and forestlands, the fact that market areas for timber products are nationwide and worldwide and the unique long term nature of investment costs and risks associated with growing timber, all make exceedingly difficult the function of valuing and assessing timber and forestlands.
(3) The existing ad valorem property tax system is unsatisfactory for taxation of standing timber and forestland and will significantly frustrate, to an ever increasing degree with the passage of time, the perpetual enjoyment of the benefits enumerated above.
(4) For these reasons it is desirable, in exercise of the powers to promote the general welfare and to impose taxes; that
(a) the ad valorem system for taxing timber be modified and discontinued in stages over a three year period during which such system will be replaced by one under which timber will be taxed on the basis of stumpage value at the time of harvest, and
(b) forestland remain under the ad valorem taxation system but be taxed only as provided in this chapter and RCW 28A.150.250.
[ 1990 c 33 s 598; 1984 c 204 s 16; 1971 ex.s. c 294 s 1.]
Notes:
Purpose—Statutory references—Severability—1990 c 33: See RCW 28A.900.100 through 28A.900.102.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.


title: RCW 84.33.035

text:
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Agricultural methods" means the cultivation of trees that are grown on land prepared by intensive cultivation and tilling, such as irrigating, plowing, or turning over the soil, and on which all unwanted plant growth is controlled continuously for the exclusive purpose of raising trees such as Christmas trees and short-rotation hardwoods.
(2) "Average rate of inflation" means the annual rate of inflation as determined by the department averaged over the period of time as provided in RCW 84.33.220 (1) and (2). This rate must be published in the state register by the department not later than January 1st of each year for use in that assessment year.
(3) "Composite property tax rate" for a county means the total amount of property taxes levied upon forestlands by all taxing districts in the county other than the state, divided by the total assessed value of all forestland in the county.
(4) "Contiguous" means land adjoining and touching other property held by the same ownership. Land divided by a public road, but otherwise an integral part of a timber growing and harvesting operation, is considered contiguous. Solely for the purposes of this subsection (4), "same ownership" has the same meaning as in RCW 84.34.020(6).
(5) "Forestland" is synonymous with "designated forestland" and means any parcel of land that is five or more acres or multiple parcels of land that are contiguous and total five or more acres that is or are devoted primarily to growing and harvesting timber. Designated forestland means the land only and does not include a residential homesite. The term includes land used for incidental uses that are compatible with the growing and harvesting of timber but no more than ten percent of the land may be used for such incidental uses. It also includes the land on which appurtenances necessary for the production, preparation, or sale of the timber products exist in conjunction with land producing these products.
(6) "Harvested" means the time when in the ordinary course of business the quantity of timber by species is first definitely determined. The amount harvested must be determined by the Scribner Decimal C Scale or other prevalent measuring practice adjusted to arrive at substantially equivalent measurements, as approved by the department.
(7) "Harvester" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, fells, cuts, or takes timber for sale or for commercial or industrial use. When the United States or any instrumentality thereof, the state, including its departments and institutions and political subdivisions, or any municipal corporation therein so fells, cuts, or takes timber for sale or for commercial or industrial use, the harvester is the first person other than the United States or any instrumentality thereof, the state, including its departments and institutions and political subdivisions, or any municipal corporation therein, who acquires title to or a possessory interest in the timber. The term "harvester" does not include persons performing under contract the necessary labor or mechanical services for a harvester.
(8) "Harvesting and marketing costs" means only those costs directly associated with harvesting the timber from the land and delivering it to the buyer and may include the costs of disposing of logging residues. Any other costs that are not directly and exclusively related to harvesting and marketing of the timber, such as costs of permanent roads or costs of reforesting the land following harvest, are not harvesting and marketing costs.
(9) "Incidental use" means a use of designated forestland that is compatible with its purpose for growing and harvesting timber. An incidental use may include a gravel pit, a shed or land used to store machinery or equipment used in conjunction with the timber enterprise, and any other use that does not interfere with or indicate that the forestland is no longer primarily being used to grow and harvest timber.
(10) "Local government" means any city, town, county, water-sewer district, public utility district, port district, irrigation district, flood control district, or any other municipal corporation, quasi-municipal corporation, or other political subdivision authorized to levy special benefit assessments for sanitary or storm sewerage systems, domestic water supply or distribution systems, or road construction or improvement purposes.
(11) "Local improvement district" means any local improvement district, utility local improvement district, local utility district, road improvement district, or any similar unit created by a local government for the purpose of levying special benefit assessments against property specially benefited by improvements relating to the districts.
(12) "Owner" means the party or parties having the fee interest in land, except where land is subject to a real estate contract "owner" means the contract vendee.
(13) "Primarily" or "primary use" means the existing use of the land is so prevalent that when the characteristic use of the land is evaluated any other use appears to be conflicting or nonrelated.
(14) "Short-rotation hardwoods" means hardwood trees, such as but not limited to hybrid cottonwoods, cultivated by agricultural methods in growing cycles shorter than fifteen years.
(15) "Small harvester" means every person who from his or her own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, fells, cuts, or takes timber for sale or for commercial or industrial use in an amount not exceeding two million board feet in a calendar year. When the United States or any instrumentality thereof, the state, including its departments and institutions and political subdivisions, or any municipal corporation therein so fells, cuts, or takes timber for sale or for commercial or industrial use, not exceeding these amounts, the small harvester is the first person other than the United States or any instrumentality thereof, the state, including its departments and institutions and political subdivisions, or any municipal corporation therein, who acquires title to or a possessory interest in the timber. Small harvester does not include persons performing under contract the necessary labor or mechanical services for a harvester, and it does not include the harvesters of Christmas trees or short-rotation hardwoods.
(16) "Special benefit assessments" means special assessments levied or capable of being levied in any local improvement district or otherwise levied or capable of being levied by a local government to pay for all or part of the costs of a local improvement and which may be levied only for the special benefits to be realized by property by reason of that local improvement.
(17) "Stumpage value of timber" means the appropriate stumpage value shown on tables prepared by the department under RCW 84.33.091. However, for timber harvested from public land and sold under a competitive bidding process, stumpage value means the actual amount paid to the seller in cash or other consideration. The stumpage value of timber from public land does not include harvesting and marketing costs if the timber from public land is harvested by, or under contract for, the United States or any instrumentality of the United States, the state, including its departments and institutions and political subdivisions, or any municipal corporation therein. Whenever payment for the stumpage includes considerations other than cash, the value is the fair market value of the other consideration. If the other consideration is permanent roads, the value of the roads must be the appraised value as appraised by the seller.
(18) "Timber" means forest trees, standing or down, on privately or publicly owned land, and except as provided in RCW 84.33.170 includes Christmas trees and short-rotation hardwoods.
(19) "Timber assessed value" for a county means the sum of: (a) The total stumpage value of timber harvested from publicly owned land in the county multiplied by the public timber ratio, plus; (b) the total stumpage value of timber harvested from privately owned land in the county multiplied by the private timber ratio. The numerator of the public timber ratio is the rate of tax imposed by the county under RCW 84.33.051 on public timber harvests for the year of the calculation. The numerator of the private timber ratio is the rate of tax imposed by the county under RCW 84.33.051 on private timber harvests for the year of the calculation. The denominator of the private timber ratio and the public timber ratio is the composite property tax rate for the county for taxes due in the year of the calculation, expressed as a percentage of assessed value. The department must use the stumpage value of timber harvested during the most recent four calendar quarters for which the information is available. The department must calculate the timber assessed value for each county before October 1st of each year.
(20) "Timber assessed value" for a taxing district means the timber assessed value for the county multiplied by a ratio. The numerator of the ratio is the total assessed value of forestland in the taxing district. The denominator is the total assessed value of forestland in the county. As used in this section, "assessed value of forestland" means the assessed value of forestland for taxes due in the year the timber assessed value for the county is calculated plus an additional value for public forestland. The additional value for public forestland is the product of the number of acres of public forestland that are available for timber harvesting determined under RCW 84.33.089 and the average assessed value per acre of private forestland in the county.
(21) "Timber management plan" means a plan prepared by a trained forester, or any other person with adequate knowledge of timber management practices, concerning the use of the land to grow and harvest timber. Such a plan may include:
(a) A legal description of the forestland;
(b) A statement that the forestland is held in contiguous ownership of five or more acres and is primarily devoted to and used to grow and harvest timber;
(c) A brief description of the timber on the forestland or, if the timber on the land has been harvested, the owner's plan to restock the land with timber;
(d) A statement about whether the forestland is also used to graze livestock;
(e) A statement about whether the land has been used in compliance with the restocking, forest management, fire protection, insect and disease control, and forest debris provisions of Title 76 RCW; and
(f) If the land has been recently harvested or supports a growth of brush and noncommercial type timber, a description of the owner's plan to restock the forestland within three years.
[ 2014 c 137 s 1; 2011 c 101 s 2; 2004 c 177 s 1; 2003 c 313 s 12. Prior: 2001 c 249 s 1; 2001 c 97 s 1; 1995 c 165 s 1; 1986 c 315 s 1; 1984 c 204 s 1.]
Notes:
Effective date—2004 c 177: "This act takes effect January 1, 2005." [ 2004 c 177 s 8.]
Findings—Severability—2003 c 313: See notes following RCW 79.15.500.
Application—1995 c 165: "This act applies to taxes levied in 1995 for collection in 1996 and thereafter." [ 1995 c 165 s 3.]
Savings—1984 c 204: "This act shall not be construed as affecting any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule, regulation, or order adopted under those sections, nor as affecting any proceeding instituted under those sections." [ 1984 c 204 s 48.]
Effective date—1984 c 204: "This act shall take effect July 1, 1984." [ 1984 c 204 s 49.]

catchline: Definitions.


title: RCW 84.33.040

text:
Timber is exempt from ad valorem taxation.
[ 2004 c 177 s 3; 1984 c 204 s 18; 1983 1st ex.s. c 62 s 7; 1971 ex.s. c 294 s 4.]
Notes:
Application—2004 c 177 s 3: "Section 3 of this act applies to taxes levied for collection in 2005 and thereafter." [ 2004 c 177 s 7.]
Effective date—2004 c 177: See note following RCW 84.33.035.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.

catchline: Timber exempt from ad valorem taxation.


title: RCW 84.33.041

text:
(1) An excise tax is imposed on every person engaging in this state in business as a harvester of timber on privately or publicly owned land. The tax is equal to the stumpage value of timber harvested for sale or for commercial or industrial use multiplied by the rate provided in this chapter.
(2) A credit is allowed against the tax imposed under this section for any tax paid under RCW 84.33.051.
(3) Moneys received as payment for the tax imposed under this section and RCW 84.33.051 shall be deposited in the timber tax distribution account hereby established in the state treasury.
[ 1991 sp.s. c 13 s 26; 1985 c 57 s 87; 1984 c 204 s 2.]
Notes:
Effective dates—1991 sp.s. c 13: See note following RCW 18.04.105.
Effective date—1985 c 57: See note following RCW 18.04.105.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
Use of collection agencies to collect taxes outside the state: RCW 82.32.265.

catchline: State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account.


title: RCW 84.33.046

text:
The rate of tax imposed under RCW 84.33.041 for timber harvested July 1, 1988, and thereafter, shall be five percent.
[ 1984 c 204 s 7.]
Notes:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.

catchline: Excise tax rate July 1, 1988, and thereafter.


title: RCW 84.33.051

text:
(1) The legislative body of any county may impose a tax upon every person engaging in the county in business as a harvester effective October 1, 1984. The tax shall be equal to the stumpage value of timber harvested from privately owned land multiplied by a rate of 4 percent; and equal to the stumpage value of timber harvested from publicly owned land multiplied by the following rates:
(a) For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;
(b) For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;
(c) For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;
(d) For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;
(e) For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;
(f) For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;
(g) For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;
(h) For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;
(i) For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;
(j) For timber harvested January 1, 2014, and thereafter, 4.0 percent.
(2) Before the effective date of any ordinance imposing a tax under this section, the county shall contract with the department of revenue for administration and collection of the tax. The tax collected by the department of revenue under this section shall be deposited by the department in the timber tax distribution account. Moneys in the account may be spent only for distributions to counties under RCW 84.33.081 and, after appropriation by the legislature, for the activities undertaken by the department of revenue relating to the collection and administration of the taxes imposed under this section and RCW 84.33.041. Appropriations are not required for distributions to counties under RCW 84.33.081.
[ 2004 c 177 s 2; 1984 c 204 s 8.]
Notes:
Effective date—2004 c 177: See note following RCW 84.33.035.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.

catchline: County excise tax on harvesters of timber authorized—Rate—Administration and collection—Deposit of moneys in timber tax distribution account—Use.


title: RCW 84.33.074

text:
(1) A small harvester may elect to calculate the tax imposed by this chapter in the manner provided in this section.
(2) Timber shall be considered harvested at the time when in the ordinary course of business the quantity thereof by species is first definitely determined. The amount harvested shall be determined by the Scribner Decimal C Scale or other prevalent measuring practice adjusted to arrive at substantially equivalent measurements, as approved by the department of revenue.
(3) Timber values shall be determined by either of the following methods, whichever is most appropriate to the circumstances of the harvest:
(a) When standing timber is sold on the stump, the taxable value is the actual gross receipts received by the landowner from the sale of the standing timber.
(b) When timber is sold after it has been harvested, the taxable value is the actual gross receipts from sale of the harvested timber minus the costs of harvesting and marketing the timber. When the taxpayer is unable to provide documented proof of harvesting and marketing costs, this deduction for harvesting and marketing costs shall be a percentage of the gross receipts from sale of the harvested timber as determined by the department of revenue but in no case less than twenty-five percent.
(4) The department of revenue shall prescribe a short filing form which shall be as simple as possible.
[ 1984 c 204 s 19; 1981 c 146 s 2.]
Notes:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
Effective date—1981 c 146: "This act shall take effect January 1, 1982." [ 1981 c 146 s 3.]
Severability—1981 c 146: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1981 c 146 s 4.]

catchline: Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form.


title: RCW 84.33.075

text:
The excise tax imposed by this chapter shall not apply to any timber harvested by a nonprofit organization, association, or corporation from forestlands owned by it, where such lands are exempt from property taxes under RCW 84.36.030, and where all of the income and receipts of the nonprofit organization, association, or corporation derived from such timber sales are used solely for the expense of promoting, operating, and maintaining youth programs which are equally available to all, regardless of race, color, national origin, ancestry, or religious belief.
In order to determine whether the harvesting of timber by a nonprofit organization, association, or corporation is exempt, the director of the department of revenue shall have access to its books.
For the purposes of this section, a "nonprofit" organization, association, or corporation is one: (1) Which pays no part of its income directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws; and (2) which pays salary or compensation to its officers only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the public services of the state.
[ 1984 c 204 s 20; 1980 c 134 s 6.]
Notes:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.

catchline: Excise tax on harvesters of timber—Exemption for certain nonprofit organizations, associations, or corporations.


title: RCW 84.33.0775

text:
(1) A taxpayer is allowed a credit against the tax imposed under RCW 84.33.041 for timber harvested on and after January 1, 2000, under a forest practices notification filed or application approved under RCW 76.09.050 and subject to enhanced aquatic resources requirements.
(2)(a) For a person other than a small harvester who elects to calculate tax under RCW 84.33.074, the credit is equal to the stumpage value of timber harvested for sale or for commercial or industrial use multiplied by eight-tenths of one percent.
(b) For a small harvester who elects to calculate tax under RCW 84.33.074, the credit is equal to sixteen percent of the tax imposed under this chapter.
(c) The amount of credit claimed by a taxpayer under this section shall be reduced by the amount of any compensation received from the federal government for reduced timber harvest due to enhanced aquatic resource requirements. If the amount of compensation from the federal government exceeds the amount of credit available to a taxpayer in any reporting period, the excess shall be carried forward and applied against credits in future reporting periods. This subsection does not apply to small harvesters as defined in *RCW 84.33.073.
(d) Refunds may not be given in place of credits. Credit may not be claimed in excess of tax owed. The department of revenue shall disallow any credits, used or unused, upon written notification from the department of natural resources of a final decision that timber for which credit was claimed was not harvested under a forest practices notification filed or application approved under RCW 76.09.050 and subject to enhanced aquatic resources requirements.
(3) As used in this section, a forest practices notification or application is subject to enhanced aquatic resource requirements if it includes, in whole or in part, riparian area, wetland, or steep or unstable slope from which the operator is limited, by rule adopted under RCW 76.09.055, 34.05.090, 43.21C.250, and 76.09.370, or any federally approved habitat conservation plan or department of natural resources approved watershed analysis, from harvesting timber, or if a road is included within or adjacent to the area covered by such notification or application and the road is covered by a road maintenance plan approved by the department of natural resources under rules adopted under chapter 76.09 RCW, the forest practices act, or a federally approved habitat conservation plan.
(4) For forest practices notification or applications submitted after January 1, 2000, the department of natural resources shall indicate whether the notification or application is subject to enhanced aquatic resource requirements and, unless notified of a contrary determination by the pollution control hearings board, the department of revenue shall use such indication in determining the credit to be allowed against the tax assessed under RCW 84.33.041. The department of natural resources shall develop revisions to the form of the forest practices notifications and applications to provide a space for the applicant to indicate and the department of natural resources to confirm or not confirm, whether the notification or application is subject to enhanced aquatic resource requirements. For forest practices notifications or applications submitted before January 1, 2000, the applicant may submit the approved notification or application to the department of natural resources for confirmation that the notification or application is subject to enhanced aquatic resource requirements. Upon any such submission, the department of natural resources will within thirty days confirm or deny that the notification or application is subject to enhanced aquatic resource requirements and will forward separate evidence of each confirmation to the department of revenue. Unless notified of a contrary ruling by the pollution control hearings board, the department of revenue shall use the separate confirmations in determining the credit to be allowed against the tax assessed under RCW 84.33.041.
(5) A refusal by the department of natural resources to confirm that a notification or application is subject to enhanced aquatic resources requirements may be appealed to the pollution control hearings board.
(6) A person receiving approval of credit must keep records necessary for the department of revenue to verify eligibility under this section.
[ 2010 c 210 s 35; 1999 sp.s. c 5 s 1; 1999 sp.s. c 4 s 401.]
Notes:
*Reviser's note: RCW 84.33.073 was repealed by 2001 c 249 s 16.
Intent—Effective dates—Application—Pending cases and rules—2010 c 210: See notes following RCW 43.21B.001.
Part headings not law—1999 sp.s. c 4: See note following RCW 77.85.180.

catchline: Timber harvest tax credit.


title: RCW 84.33.0776

text:
A credit is allowed against the tax imposed under RCW 84.33.041 and 84.33.051 for a tribal tax imposed under an agreement authorized by RCW 43.06.480.
[ 2007 c 69 s 4.]
Notes:
Findings—Intent—2007 c 69: See note following RCW 43.06.475.

catchline: Timber harvest excise tax agreement credit.


title: RCW 84.33.078

text:
If the timber from public land is harvested by the state, its departments and institutions and political subdivisions, or any municipal corporation therein, the governmental unit, or governmental units, that harvest or market the timber must provide the harvester purchasing the timber with its harvesting and marketing costs as defined in RCW 84.33.035.
[ 2011 c 101 s 3; 2004 c 177 s 4; 2003 c 313 s 11; 1986 c 65 s 1; 1984 c 204 s 22; 1983 1st ex.s. c 62 s 9.]
Notes:
Effective date—2004 c 177: See note following RCW 84.33.035.
Findings—Severability—2003 c 313: See notes following RCW 79.15.500.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.

catchline: Harvesting and marketing costs for state or local government harvests.


title: RCW 84.33.081

text:
(1) On the last business day of the second month of each calendar quarter, the state treasurer shall distribute from the timber tax distribution account to each county the amount of tax collected on behalf of each county under RCW 84.33.051, less each county's proportionate share of appropriations for collection and administration activities under RCW 84.33.051, and shall transfer to the state general fund the amount of tax collected on behalf of the state under RCW 84.33.041, less the amount of the distribution under subsection (7) of this section and the state's proportionate share of appropriations for collection and administration activities under RCW 84.33.041. The county treasurer shall deposit moneys received under this section in a county timber tax account which shall be established by each county. Following receipt of moneys under this section, the county treasurer shall make distributions from any moneys available in the county timber tax account to taxing districts in the county, except the state, under subsections (2) through (4) of this section.
(2) From moneys available, there first shall be a distribution to each taxing district having debt service payments due during the calendar year, based upon bonds issued under authority of a vote of the people conducted pursuant to RCW 84.52.056 and based upon excess levies for a capital project fund authorized pursuant to RCW 84.52.053, of an amount equal to the timber assessed value of the district multiplied by the tax rate levied for payment of the debt service and capital projects: PROVIDED, That in respect to levies for a debt service or capital project fund authorized before July 1, 1984, the amount allocated shall not be less than an amount equal to the same percentage of such debt service or capital project fund represented by timber tax allocations to such payments in calendar year 1984. Distribution under this subsection (2) shall be used only for debt service and capital projects payments. The distribution under this subsection shall be made as follows: One-half of such amount shall be distributed in the first quarter of the year and one-half shall be distributed in the third quarter of the year. If a school district does not impose an excess levy for a capital project fund under RCW 84.52.053 in the current calendar year, the highest capital project levy rate imposed by the district in either of the two preceding calendar years, if any, must be used in the calculation required under this subsection (2).
(3) From the moneys remaining after the distributions under subsection (2) of this section, the county treasurer shall distribute to each school district an amount equal to one-half of the timber assessed value of the district or eighty percent of the timber roll of such district in calendar year 1983 as determined under this chapter, whichever is greater, multiplied by the tax rate, if any, levied by the district under RCW 84.52.052 or 84.52.053 for purposes other than debt service payments and capital projects supported under subsection (2) of this section. The distribution under this subsection shall be made as follows: One-half of such amount shall be distributed in the first quarter of the year and one-half shall be distributed in the third quarter of the year. If a school district does not impose an enrichment levy under RCW 84.52.053 in the current calendar year, the highest enrichment levy rate imposed by the district in either of the two preceding calendar years, if any, must be used in the calculation required under this subsection (3).
(4) After the distributions directed under subsections (2) and (3) of this section, if any, each taxing district shall receive an amount equal to the timber assessed value of the district multiplied by the tax rate, if any, levied as a regular levy of the district or as a special levy not included in subsection (2) or (3) of this section.
(5) If there are insufficient moneys in the county timber tax account to make full distribution under subsection (4) of this section, the county treasurer shall multiply the amount to be distributed to each taxing district under that subsection by a fraction. The numerator of the fraction is the county timber tax account balance before making the distribution under that subsection. The denominator of the fraction is the account balance which would be required to make full distribution under that subsection.
(6) After making the distributions under subsections (2) through (4) of this section in the full amount indicated for the calendar year, the county treasurer shall place any excess revenue up to twenty percent of the total distributions made for the year under subsections (2) through (4) of this section in a reserve status until the beginning of the next calendar year. Any moneys remaining in the county timber tax account after this amount is placed in reserve shall be distributed to each taxing district in the county in the same proportions as the distributions made under subsection (4) of this section.
(7) On the last business day of the second month of each calendar quarter, the state treasurer shall distribute from the timber tax distribution account to each county an amount of tax collected by the state under RCW 84.33.041 equal to the amount of any tribal tax credited against the county's tax under an agreement entered into under RCW 43.06.480.
[ 2026 c 74 s 1; 2007 c 69 s 5; 1985 c 184 s 1; 1984 c 204 s 9.]
Notes:
Effective date—2026 c 74: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately." [ 2026 c 74 s 2.]
Findings—Intent—2007 c 69: See note following RCW 43.06.475.
Application—1985 c 184 s 1: "Section 1 of this act applies to distributions beginning in 1986, and thereafter." [ 1985 c 184 s 3.]
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.

catchline: Distributions from timber tax distribution account—Distributions from county timber tax account.


title: RCW 84.33.086

text:
(1) The taxes imposed under this chapter shall be computed with respect to timber harvested each calendar quarter and shall be due and payable in quarterly installments. Remittance shall be made on or before the last day of the month next succeeding the end of the quarterly period in which the tax accrues. The taxpayer on or before such date shall make out a return, upon such forms and setting forth such information as the department of revenue may require, showing the amount of tax for which the taxpayer is liable for the preceding quarterly period and shall sign and transmit the same to the department of revenue, together with a remittance for the amount of tax.
(2) The taxes imposed by this chapter are in addition to any taxes imposed upon the same persons under chapter 82.04 RCW.
(3) Any harvester incurring less than fifty dollars tax liability under this section in any calendar quarter is excused from the payment of such tax, but may be required by the department of revenue to file a return even though no tax may be due.
[ 1987 c 166 s 1; 1984 c 204 s 10.]
Notes:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.

catchline: Payment of tax.


title: RCW 84.33.088

text:
(1) A purchaser of privately owned timber in an amount in excess of 200,000 board feet in a voluntary sale made in the ordinary course of business must, on or before the last day of the month following the purchase of the timber, report the particulars of the purchase to the department as required in subsection (2) of this section.
(2) The report required in subsection (1) of this section must contain all information relevant to the value of the timber purchased including, but not limited to, the following, as applicable: Purchaser's name, address, and contact information; seller's name, address, and contact information; sale date; termination date in sale agreement; total sale price; legal description of sale area, sale name if applicable; forest practice application/harvest permit number if available; total acreage involved in the sale; estimated net volume of timber purchased by tree species and log grade; and description and value of property improvements. For the purposes of this subsection property improvements may include, but are not limited to: Road construction or road improvements, reforestation, land clearing, stock piling of rock, or any other agreed upon property improvement. A report may be submitted in any reasonable form or, at the purchaser's option, by submitting relevant excerpts of the timber sales contract. A purchaser may comply by submitting the information in the following form:
Purchaser's name, address, and contact information:. . . .
Seller's name, address, and contact information:. . . .
Sale date:. . . .
Termination date:. . . .
Total sale price:. . . .
Legal description of sale area:. . . .
Sale name (if applicable):. . . .
Forest practice application/Harvest permit
number (if available):. . . .
Total acreage involved:. . . .
Estimated net volume of timber purchased by tree species
and log grade:. . . .
Description and value of property improvements, such as road construction or road improvements, reforestation, land clearing, stock piling of rock, or any other agreed upon property improvement:. . . .
. . . .
(3) A purchaser of privately owned timber involved in a purchase described in subsection (1) of this section, who fails to report a purchase as required, may be liable for a penalty of $250 for each failure to report, as determined by the department.
(4) Privately purchased timber reports are confidential taxpayer information under RCW 82.32.330.
(5) This section expires September 30, 2029.
[ 2025 c 155 s 1; 2021 c 24 s 1; 2017 c 55 s 1; 2014 c 152 s 1; 2010 c 197 s 1; 2007 c 47 s 1; 2003 c 315 s 1; 2001 c 320 s 16.]
Notes:
Effective date—2021 c 24: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect June 30, 2021." [ 2021 c 24 s 2.]
Effective date—2007 c 47: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2007." [ 2007 c 47 s 2.]
Effective date—2001 c 320: See note following RCW 11.02.005.

catchline: Reporting requirements on timber purchase. (Expires September 30, 2029.)


title: RCW 84.33.089

text:
(1) The department must estimate the number of acres of public forestland that are available for timber harvesting. The department must provide the estimates for each county and for each taxing district within each county by October 1st of each year except that the department may authorize a county, at the county's option, to make its own estimates for public forestland in that county. In estimating the number of acres, the department must use the best available information to include public land comparable to private land that qualifies as forestland for assessment purposes and exclude other public lands. The department is not required to update the estimates unless improved information becomes available. The department of natural resources must assist the department with these determinations by providing any data and information in the possession of the department of natural resources on public forestlands, broken out by county and legal description, including a detailed map of each county showing the location of the described lands. The data and information must be provided to the department by July 15th of each year. In addition, the department may contract with other parties to provide data or assistance necessary to implement this section.
(2) To accommodate the phase-in of the county forest excise tax on the harvest of timber from public lands as provided in RCW 84.33.051, the department must adjust its actual estimates of the number of acres of public forestland that are available for timber harvesting. The department must reduce its estimates for the following years by the following amounts:
(a) For calendar year 2005, 70 percent;
(b) For calendar year 2006, 62.5 percent;
(c) For calendar year 2007, 55 percent;
(d) For calendar year 2008, 47.5 percent;
(e) For calendar year 2009, 40 percent;
(f) For calendar year 2010, 32.5 percent;
(g) For calendar year 2011, 22.5 percent;
(h) For calendar year 2012, 15 percent;
(i) For calendar year 2013, 7.5 percent; and
(j) For calendar year 2014 and thereafter, the department may not reduce its estimates of the number of acres of public forestland that are available for timber harvesting.
[ 2017 c 323 s 901; 2004 c 177 s 6.]
Notes:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Effective date—2004 c 177: See note following RCW 84.33.035.

catchline: Estimates of harvestable public forestland—Adjustments.