Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-40 - Taxation of forest land and timber › Section 458-40-530 - Property tax, forest land - Land grades - Operability classes

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW 84.33.130 requires that the
			 department of revenue annually adjust and certify forest land values to be used
			 by county assessors in preparing assessment rolls. These values are based upon
			 land grades and operability classes. The assessors use maps that provide the
			 land grades and operability classes for forest land in Washington.
This rule explains how the land grades and operability classes
				provided in the maps used by the assessors were established. The forest land
				values are annually updated in WAC
				458-40-540. For the purposes of
				this rule and WAC
				458-40-540, the term "forest
				land" is synonymous with timberland and means all land in any contiguous
				ownership of twenty or more acres which is primarily devoted to and used for
				growing and harvesting timber and means land only.
(2)
Land grades.
The land grades
			 are established based upon timber species and site index. "Site index (plural
			 site indices)" is the productive quality of forest land, determined by the
			 total height reached by the dominant and codominant trees on a particular site
			 at a given age.
WASHINGTON STATE PRIVATE FOREST LAND GRADES
SPECIES
SITE INDEX
LAND GRADE
WESTSIDE
Douglas Fir
136 ft. and over
118-135 ft.
99-117 ft.
84-98 ft.
under 84 ft.
1
2
3
4
5
Western Hemlock
136 ft. and over
116-135 ft.
98-115 ft.
83-97 ft.
68-82 ft.
under 68 ft.
1
2
3
4
5
6
Red Alder
117 ft. and over
under 117 ft.
Marginal forest
productivity
Noncommercial
6
7
7 or 8
8
*2
EASTSIDE
Douglas Fir
&
Ponderosa Pine
140 ft. and over
120-139 ft.
96-119 ft.
70-95 ft.
under 70 ft.
Marginal forest
productivity
Noncommercial
3
4
5
6
7
7 or 8
8
*1
*1
*1
*1
*1
*2
*1 These are the site indices for one hundred percent stocked
				stands. Stands with lower stocking levels would require higher site indices to
				occur in the same land grade.
*2 Marginal forest productivity is land grade 7 operability
				class 3, in the following townships. All marginal forest productivity in other
				townships is land grade 8.
WESTERN WASHINGTON
Whatcom County - all townships east of Range 6 East,
				inclusive.
Skagit County - all townships east of Range 7 East,
				inclusive.
Snohomish County - all townships east of Range 8 East,
				inclusive.
King County - all townships east of Range 9 East,
				inclusive.
Pierce County - T15N, R7E; T16N, R7E; T17N, R7E; T18N, R7E;
				T19N, R9E; T19N, R10E; T19N, R11E.
EASTERN WASHINGTON
Chelan County - all townships west of Range 17 East,
				inclusive.
Kittitas County - all townships west of Range 15 East,
				inclusive.
Yakima County - all townships west of Range 14 East,
				inclusive.
(3)
Operability
			 classes.
Operability classes are established according to intrinsic
			 characteristics of soils and geomorphic features. The criteria for each class
			 apply statewide.
(a)
Class
			 1-Favorable.
Stable soils that slope less than thirty percent. Forest
			 operations do not significantly impact soil productivity and soil erosion.
			 Forest operations, such as roading and logging, are carried out with minimal
			 limitations.
(b)
Class
			 2-Average.
Stable soils that slope less than thirty percent, but on
			 which significant soil erosion, compaction, and displacement may occur as a
			 result of forest operations.
(c)
Class 3-Difficult.
Soils with one or both of the following
			 characteristics:
(i) Stable soils that slope
			 between thirty and sixty-five percent; and
(ii) Soils that slope between zero and
			 sixty-five percent, but display evidence that rapid mass movement may occur as
			 a direct result of forest operations.
(d)
Class 4-Extreme.
All soils
			 that slope more than sixty-five percent.
(e)
Variations.
Unique
			 conditions found in any one geographic area may impact forest operations to a
			 greater degree than the above classes permit. With documented evidence, the
			 department of revenue may place the soil in a more severe class.