reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.050 - Referral of application to local review board—Agreement—Approval or denial.

RCW 84.26.050
Referral of application to local review board—Agreement—Approval or denial.
(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 § 2; 1986 c 221 § 4; 1985 c 449 § 5.]
NOTES:
Tax preference performance statement—2020 c 91 §§ 1 and 2: See note following RCW 84.26.070.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.060 - Notice to assessor of approval—Certification and filing—Notation of special valuation.

RCW 84.26.060
Notice to assessor of approval—Certification and filing—Notation of special valuation.
(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 § 6.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.070 - Valuation.

RCW 84.26.070
Valuation.
(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 § 1; 1986 c 221 § 5; 1985 c 449 § 7.]
NOTES:
Tax preference performance statement—2020 c 91 §§ 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 § 3.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.080 - Duration of special valuation—Notice of disqualification.

RCW 84.26.080
Duration of special valuation—Notice of disqualification.
(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 § 22; 1999 c 233 § 19; 1986 c 221 § 6; 1985 c 449 § 8.]
NOTES:
Effective date—1999 c 233: See note following RCW 4.28.320.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.090 - Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax.

RCW 84.26.090
Disqualification for valuation—Additional tax—Lien—Exceptions from additional tax.
(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 § 7; 1985 c 449 § 9.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.100 - Payment of additional tax—Distribution.

RCW 84.26.100
Payment of additional tax—Distribution.
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 § 10.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.110 - Special valuation—Request for assistance from state historic preservation officer authorized.

RCW 84.26.110
Special valuation—Request for assistance from state historic preservation officer authorized.
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 § 11.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.120 - Rules.

RCW 84.26.120
Rules.
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 § 12.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.26 - Historic Property. › 84.26.130 - Appeals from decisions on applications.

RCW 84.26.130
Appeals from decisions on applications.
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 § 2; 1989 c 175 § 178; 1985 c 449 § 13.]
NOTES:
Application—2001 c 185 §§ 1-12: See note following RCW 84.14.110.
Effective date—1989 c 175: See note following RCW 34.05.010.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.010 - Legislative findings.

RCW 84.33.010
Legislative findings.
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 § 598; 1984 c 204 § 16; 1971 ex.s. c 294 § 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.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.040 - Timber exempt from ad valorem taxation.

RCW 84.33.040
Timber exempt from ad valorem taxation.
Timber is exempt from ad valorem taxation.
[ 2004 c 177 § 3; 1984 c 204 § 18; 1983 1st ex.s. c 62 § 7; 1971 ex.s. c 294 § 4.]
NOTES:
Application—2004 c 177 § 3: "Section 3 of this act applies to taxes levied for collection in 2005 and thereafter." [ 2004 c 177 § 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.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.041 - State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account.

RCW 84.33.041
State excise tax on harvesters of timber imposed—Credit for county tax—Deposit of moneys in timber tax distribution account.
(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 § 26; 1985 c 57 § 87; 1984 c 204 § 2.]
NOTES:
Effective dates—Severability—1991 sp.s. c 13: See notes following RCW 18.08.240.
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.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.046 - Excise tax rate July 1, 1988, and thereafter.

RCW 84.33.046
Excise tax rate July 1, 1988, and thereafter.
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 § 7.]
NOTES:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.051 - County excise tax on harvesters of timber authorized—Rate—Administration and collection—Deposit of moneys in timber tax distribution account—Use.

RCW 84.33.051
County excise tax on harvesters of timber authorized—Rate—Administration and collection—Deposit of moneys in timber tax distribution account—Use.
(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 § 2; 1984 c 204 § 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.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.074 - Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form.

RCW 84.33.074
Excise tax on harvesters of timber—Calculation of tax by small harvesters—Election—Filing form.
(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 § 19; 1981 c 146 § 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 § 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 § 4.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.075 - Excise tax on harvesters of timber—Exemption for certain nonprofit organizations, associations, or corporations.

RCW 84.33.075
Excise tax on harvesters of timber—Exemption for certain nonprofit organizations, associations, or corporations.
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 § 20; 1980 c 134 § 6.]
NOTES:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.0776 - Timber harvest excise tax agreement credit.

RCW 84.33.0776
Timber harvest excise tax agreement credit.
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 § 4.]
NOTES:
Findings—Intent—2007 c 69: See note following RCW 43.06.475.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.078 - Harvesting and marketing costs for state or local government harvests.

RCW 84.33.078
Harvesting and marketing costs for state or local government harvests.
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 § 3; 2004 c 177 § 4; 2003 c 313 § 11; 1986 c 65 § 1; 1984 c 204 § 22; 1983 1st ex.s. c 62 § 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.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.086 - Payment of tax.

RCW 84.33.086
Payment of tax.
(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 § 1; 1984 c 204 § 10.]
NOTES:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.089 - Estimates of harvestable public forestland—Adjustments.

RCW 84.33.089
Estimates of harvestable public forestland—Adjustments.
(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 § 901; 2004 c 177 § 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.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.091 - Tables of stumpage values—Revised tables—Legislative review—Appeal.

RCW 84.33.091
Tables of stumpage values—Revised tables—Legislative review—Appeal.
(1) The department of revenue shall designate areas containing timber having similar growing, harvesting, and marketing conditions to be used as units for the preparation and application of stumpage values. Each year on or before December 31 for use the following January through June 30, and on or before June 30 for use the following July through December 31, the department shall prepare tables of stumpage values of each species or subclassification of timber within these units. The stumpage value shall be the amount that each such species or subclassification would sell for at a voluntary sale made in the ordinary course of business for purposes of immediate harvest. These stumpage values, expressed in terms of a dollar amount per thousand board feet or other unit measure, shall be determined in a manner which makes reasonable and adequate allowances for age, size, quality, costs of removal, accessibility to point of conversion, market conditions, and all other relevant factors from:
(a) Gross proceeds from sales on the stump of similar timber of like quality and character at similar locations, and in similar quantities;
(b) Gross proceeds from sales of logs adjusted to reflect only the portion of such proceeds attributable to value on the stump immediately prior to harvest; or
(c) A combination of (a) and (b) of this subsection.
(2) Upon application from any person who plans to harvest damaged timber, the stumpage values for which have been materially reduced from the values shown in the applicable tables due to damage resulting from fire, blow down, ice storm, flood, or other sudden unforeseen cause, the department shall revise the stumpage value tables for any area in which such timber is located and shall specify any additional accounting or other requirements to be complied with in reporting and paying the tax.
(3) The preliminary area designations and stumpage value tables and any revisions thereof are subject to review by the ways and means committees of the house of representatives and senate prior to finalization. Tables of stumpage values shall be signed by the director or the director's designee. A copy thereof shall be mailed to anyone who has submitted to the department a written request for a copy.
(4) On or before the sixtieth day after the date of final adoption of any stumpage value tables, any harvester may appeal to the board of tax appeals for a revision of stumpage values for an area determined pursuant to subsection (3) of this section.
[ 1998 c 311 § 13; 1984 c 204 § 11.]
NOTES:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.096 - Application of excise taxes' administrative provisions and definitions.

RCW 84.33.096
Application of excise taxes' administrative provisions and definitions.
All sections of chapter 82.32 RCW, except RCW 82.32.045 and 82.32.270, apply to the taxes imposed under this chapter.
[ 1984 c 204 § 13.]
NOTES:
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.145 - Compensating tax.

RCW 84.33.145
Compensating tax.
(1) If no later than thirty days after removal of designation under this chapter the owner applies for classification under:
(a) RCW 84.34.020(1);
(b) RCW 84.34.020(2); or
(c) RCW 84.34.020(3), unless the timberland classification and designated forestland program are merged under RCW 84.34.400, then, for the purposes of (a), (b), or (c) of this subsection, the designated forestland may not be considered removed from designation for purposes of the compensating tax under RCW 84.33.140 until the application for current use classification under chapter 84.34 RCW is denied or the property is removed from classification under RCW 84.34.108.
(2) Upon removal of classification under RCW 84.34.108, the amount of compensating tax due under this chapter is equal to:
(a) The difference, if any, between the amount of tax last levied on the land as designated forestland and an amount equal to the new assessed valuation of the land when removed from classification under RCW 84.34.108 multiplied by the dollar rate of the last levy extended against the land, multiplied by
(b) A number equal to:
(i) The number of years the land was designated under this chapter, if the total number of years the land was designated under this chapter and classified under chapter 84.34 RCW is less than ten; or
(ii) Ten minus the number of years the land was classified under chapter 84.34 RCW, if the total number of years the land was designated under this chapter and classified under chapter 84.34 RCW is at least ten.
(3) Nothing in this section authorizes the continued designation under this chapter or defers or reduces the compensating tax imposed upon forestland not transferred to classification under subsection (1) of this section that does not meet the definition of forestland under RCW 84.33.035. Nothing in this section affects the additional tax imposed under RCW 84.34.108.
(4) In a county with a population of more than six hundred thousand inhabitants or in a county with a population of at least two hundred forty-five thousand inhabitants that borders Puget Sound as defined in RCW 90.71.010, no amount of compensating tax is due under this section if the removal from classification under RCW 84.34.108 results from a transfer of property described in RCW 84.34.108(6).
[ 2014 c 137 § 4; 2012 c 170 § 2; 2009 c 354 § 4; 2001 c 249 § 4; 1999 sp.s. c 4 § 704; 1997 c 299 § 3; 1992 c 69 § 3; 1986 c 315 § 3.]
NOTES:
Finding—Intent—2009 c 354: See note following RCW 84.33.140.
Part headings not law—1999 sp.s. c 4: See note following RCW 77.85.180.
Effective date—1997 c 299: See note following RCW 84.33.140.
Effective date—1992 c 69: See RCW 84.34.923.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.170 - Application of chapter to Christmas trees.

RCW 84.33.170
Application of chapter to Christmas trees.
Notwithstanding any provision of this chapter to the contrary, this chapter shall not exempt from the ad valorem tax nor subject to the excise tax imposed by this chapter, Christmas trees and short-rotation hardwoods, which are cultivated by agricultural methods, and the land on which the Christmas trees and short-rotation hardwoods stand shall not be taxed as provided in RCW 84.33.140. However, short-rotation hardwoods, which are cultivated by agricultural methods, on land classified as timberland under chapter 84.34 RCW, shall be subject to the excise tax imposed under this chapter.
[ 2001 c 249 § 5; 1995 c 165 § 2; 1984 c 204 § 24; 1983 c 3 § 226; 1971 ex.s. c 294 § 17.]
NOTES:
Application—1995 c 165: See note following RCW 84.33.035.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.175 - Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of trees.

RCW 84.33.175
Application of tax—Sale of land to governmental agency with reservation of rights to timber—Conveyance by governmental agency of trees.
The excise tax imposed under this chapter applies to forest trees harvested after April 4, 1986, from lands sold to any governmental agency by warranty deed or contract where the seller reserved to itself the right to take all merchantable timber for a specific period of years, or in perpetuity, and to forest trees harvested after April 4, 1986, that any governmental agency, by quit claim deed, as partial consideration for payment of the purchase price, conveyed for a specific period of years, or in perpetuity, all forest trees, standing, growing, or lying on the described land, to the taxpayer, regardless of the date on which the contract was entered.
[ 1986 c 315 § 8.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.200 - Legislative review of timber tax system—Information and data to be furnished.

RCW 84.33.200
Legislative review of timber tax system—Information and data to be furnished.
(1) The legislature shall review the system of distribution and allocation of all timber excise tax revenues in January 1975 and each year thereafter to provide a uniform and equitable distribution and allocation of such revenues to the state and local taxing districts.
(2) In order to allow legislative review of the rules to be adopted by the department of revenue establishing the stumpage values provided for in RCW 84.33.091, such rules shall be effective not less than thirty days after transmitting to the staffs of the senate and house ways and means committees (or their successor committees) the same proposed rules as have been previously filed with the office of the code reviser pursuant to RCW 34.05.320.
(3) The department of revenue and the department of natural resources shall make available to the revenue committees of the senate and house of representatives of the state legislature information and data, as it may be available, pertaining to the status of forestland grading throughout the state, the collection of timber excise tax revenues, the distribution and allocation of timber excise tax revenues to the state and local taxing districts, and any other information as may be necessary for the proper legislative review and implementation of the timber excise tax system, and in addition, the departments shall provide an annual report of such matters in January of each year to such committees.
[ 2001 c 320 § 17; 1998 c 245 § 170; 1989 c 175 § 179; 1984 c 204 § 25; 1979 c 6 § 4; 1974 ex.s. c 187 § 9.]
NOTES:
Effective date—2001 c 320: See note following RCW 11.02.005.
Effective date—1989 c 175: See note following RCW 34.05.010.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
Severability—1974 ex.s. c 187: See note following RCW 84.33.130.
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.220 - Forestland valuation—Withdrawal from designation or change in use—Liability.

RCW 84.33.220
Forestland valuation—Withdrawal from designation or change in use—Liability.
Whenever forestland has been exempted from special benefit assessments under RCW 84.33.210, any removal from designation or change in use from forestland under this chapter shall result in the following:
(1) If the bonds used to fund the improvement in the local improvement district have not been completely retired, the land shall immediately become liable for:
(a) The amount of the special benefit assessment listed in the notice provided for in RCW 84.33.210; plus
(b) Interest on the amount determined in (a) of this subsection, compounded annually at a rate equal to the average rate of inflation from the time the initial notice is filed by the governmental entity that created the local improvement district as provided in RCW 84.33.210, to the time the owner or the assessor removes the land from the exemption category provided by this chapter; or
(2) If the bonds used to fund the improvement in the local improvement district have been completely retired, the land shall immediately become liable for:
(a) The amount of the special benefit assessment listed in the notice provided for in RCW 84.33.210; plus
(b) Interest on the amount determined in (a) of this subsection compounded annually at a rate equal to the average rate of inflation from the time the initial notice is filed by the governmental entity that created the local improvement district as provided in RCW 84.33.210, to the time the bonds used to fund the improvement have been retired; plus
(c) Interest on the total amount determined in (a) and (b) of this subsection at a simple per annum rate equal to the average rate of inflation from the time the bonds used to fund the improvement have been retired to the time the owner or the assessor removes the land from the exemption category provided by this chapter;
(3) The amount payable under this section shall become due on the date the land is removed from its forestland designation. This amount shall be a lien on the land prior and superior to any other lien whatsoever except for the lien for general taxes, and shall be enforceable in the same manner as the collection of special benefit assessments are enforced by that local government.
[ 2001 c 249 § 7; 1992 c 52 § 8.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.230 - Forestland valuation—Change in designation—Notice.

RCW 84.33.230
Forestland valuation—Change in designation—Notice.
Whenever forestland is removed from its forestland designation, the assessor of the county in which the land is located shall forthwith give written notice of the removal to the local government or its successor that filed with the assessor the notice required by RCW 84.33.210. Upon receipt of the notice from the assessor, the local government shall mail a written statement to the owner of the land for the amounts payable as provided in RCW 84.33.220. The amounts due shall be delinquent if not paid within one hundred eighty days after the date of mailing of the statement. The amount payable shall be subject to the same interest, penalties, lien priority, and enforcement procedures that are applicable to delinquent assessments on the assessment roll from which that land had been exempted, except that the rate of interest charged shall not exceed the rate provided in RCW 84.33.220.
[ 2001 c 249 § 8; 1992 c 52 § 9.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.240 - Forestland valuation—Change in classification or use—Application of payments.

RCW 84.33.240
Forestland valuation—Change in classification or use—Application of payments.
Payments collected pursuant to RCW 84.33.220 and 84.33.230, or by enforcement procedures referred to therein, after the payment of the expenses of their collection, shall first be applied to the payment of general or special debt incurred to finance the improvements related to the special benefit assessments, and, if such debt is retired, then into the maintenance fund or general fund of the governmental entity that created the local improvement district, or its successor, for any of the following purposes: (1) Redemption or servicing of outstanding obligations of the district; (2) maintenance expenses of the district; or (3) construction or acquisition of any facilities necessary to carry out the purpose of the district.
[ 1992 c 52 § 10.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.250 - Forestland valuation—Special benefit assessments.

RCW 84.33.250
Forestland valuation—Special benefit assessments.
The department shall adopt rules it shall deem necessary to implement RCW 84.33.210 through 84.33.270, which shall include, but not be limited to, procedures to determine the extent to which a portion of the land otherwise exempt may be subject to a special benefit assessment for: (1) The actual connection to the domestic water system or sewerage facilities; (2) access to the road improvement in relation to its value as forestland as distinguished from its value under more intensive uses; and (3) the lands that benefit from or cause the need for a local improvement district. The provision for limited special benefit assessments shall not relieve the land from liability for the amounts provided in RCW 84.33.220 and 84.33.230 when the land is removed from its forestland designation.
[ 2001 c 249 § 9; 1992 c 52 § 11.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.260 - Forestland valuation—Withdrawal from designation or change in use—Benefit assessments.

RCW 84.33.260
Forestland valuation—Withdrawal from designation or change in use—Benefit assessments.
Whenever a portion of a parcel of land that was designated as forestland under this chapter is removed from designation or there is a change in use, and the land has been exempted from any benefit assessments under RCW 84.33.210, the previously exempt benefit assessments shall become due on only that portion of the land that is removed or changed in use.
[ 2001 c 249 § 10; 1992 c 52 § 12.]
2023 Revised Code of Washington › Title 84 - Property Taxes › Chapter 84.33 - Timber and Forestlands. › 84.33.270 - Forestland valuation—Government future development right—Conserving forestland—Exemptions.

RCW 84.33.270
Forestland valuation—Government future development right—Conserving forestland—Exemptions.
(1) Forestland on which the right of future development has been acquired by any local government, the state of Washington, or the United States government shall be exempt from special benefit assessments in lieu of assessment for the purposes in the same manner, and under the same liabilities for payment and interest, as land designated under this chapter as forestland, for as long as the designation applies.
(2) Any interest, development right, easement, covenant, or other contractual right that effectively protects, preserves, maintains, improves, restores, prevents the future nonforest use of, or otherwise conserves forestland shall be exempt from special benefit assessments as long as the development right or other interest effectively serves to prevent nonforest development of the land.
[ 2001 c 249 § 11; 1992 c 52 § 13.]