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Forest Incentive Programs - Property Taxes for Washington

Type of Tax

Current use tax based on value of land for growing and harvesting timber and a 4% Yield Tax

Law

The 1971 Forest Tax Law Chap. 84.33 RCW, Revised 1993. WAC 458-40-500 to 458-40-600

Objective

Provide a uniform, predictable and fair tax for forest landowners. Ensure that taxes will not destroy economic incentives for growing timber on private timber lands.

Requirements

Minimum of 20 acres

Land owner prepares a timber management plan as part of the application process

Minimum enrollment of 10 years

If use changes, penalty is rollback taxes up to 10 years

Program Administration

The Department of Revenue advises the counties on management plans and answers questions on the administration of the statues. The county tax assessor administers the program.

Southern Research Station
Utah State University
Pennsylvania State University
University of Minnesota
Clemson University
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