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Island County > Assessor's Department > Current Use Exemptions

Current Use  Exemptions​​


Farm & Agriculture RCW 84.34

  1. Any parcel of land that is twenty or more acres or multiple parcels of land that are contiguous and total twenty or more acres:
    1. Devoted primarily to the production of livestock or agricultural commodities for commercial purposes;
    2. Enrolled in the federal conservation reserve program or its successor administered by the United States department of agriculture; or
    3. Other similar commercial activities as may be established by rule;
  2. Any parcel of land that is five acres or more but less than twenty acres devoted primarily to agricultural uses, which has produce​​​d a gross income from agricultural uses equivalent to, as of January 1, 1993:
    1. One hundred dollars or more per acre per year for three of the five calendar years preceding the date of application for classification under this chapter for all parcels of land that are classified under this subsection or all parcels of land for which an application for classification under this subsection is made with the granting authority prior to January 1, 1993; and
    2. On or after January 1, 1993, two hundred dollars or more per acre per year for three of the five calendar years preceding the date of application for classification under this chapter;
  3. Any parcel of land of less than five acres devoted primarily to agricultural uses which has produced a gross income as of January 1, 1993, of:
    1. One thousand dollars or more per year for three of the five calendar years preceding the date of application for classification under this chapter for all parcels of land that are classified under this subsection or all parcels of land for which an application for classification under this subsection is made with the granting authority prior to January 1, 1993; and
    2. On or after January 1, 1993, fifteen hundred dollars or more per year for three of the five calendar years preceding the date of application for classification under this chapter
  4. Any parcel of land that is five acres or more but less than twenty acres devoted primarily to agricultural uses, which meet one of the following criteria:
    1. Has produced a gross income from agricultural uses equivalent to two hundred dollars or more per acre per year for three of the five calendar years preceding the date of application for classification under this chapter;
    2. Has standing crops with an expectation of harvest within seven years, except as provided in this subsection, and a demonstrable investment in the production of those crops equivalent to one hundred dollars or more per acre in the current or previous calendar year.
    3. Has a standing crop of short rotation hardwoods with an expectation of harvest within fifteen years and a demonstrable investment in the production of those crops equivalent to one hundred dollars or more per acre in the current or previous calendar year;

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Designated Forest RCW 84.33

To request your land be designated as forest land, the following requirements apply:

  • Designated forest land 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 forest land 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.
  • You must comply with forest practice laws and regulations.
  • Application must be made with the County Assessor

Form Downloads

Click here for a manual on Designated Forest Land

All forms are available from the Island County Assessor’s Office or online at the Department of Revenue website.

Island County Fee schedule form is here.

Contact Current Use program Manager Mary Engle, at  MaryE@co.island.wa.us for more information.

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