This bill amends existing law by revising definitions in RCW 84.34.020 and by changing procedures and tax rules in RCW 84.34.108 related to open space, farm and agricultural land, and timberland classifications. The changes are largely definitional and procedural: they clarify what counts as open space land, farm and agricultural land, timberland, contiguous ownership, owner, and current use; set acreage and income thresholds for various farm classifications; and set limits on incidental uses and appurtenances. The bill explicitly recognizes agritourism and other incidental uses as compatible with farm classification, provides examples of agritourism activities, permits certain employee and owner housing as part of classified land, and limits incidental agricultural uses to no more than 20 percent of classified land (timber incidental uses limited to 10 percent). It also includes rules for container-grown nursery operations, transfer rules that can change a parcel’s qualification, and a prohibition on requiring public access for wetlands-classified land. Under the amended RCW 84.34.108 the assessor must note classification annually, and the granting authority must assist assessors within 30 days when requested. The bill lists grounds for removal of classification and several specific situations that do not trigger removal (including some easements, celebratory gatherings, and de minimis alterations integral to agritourism), requires the department to define by rule what is “integral for agritourism activities,” and sets revaluation and notification procedures when classification is removed. It imposes an additional tax, interest, and penalty when classification is removed, calculated as the difference between taxes paid as classified and taxes that would have been due for the four prior years, with lien and foreclosure treatment similar to delinquent property taxes, but also enumerates many exceptions to imposition and provides appeal rights. The bill also makes a governmental owner liable for the additional tax if land is not managed as required under subsection (6)(m) or if the government sells or transfers the land (unless another exception applies), and allows assessors to waive or county treasurers to refund additional tax, interest, and penalty under chapter 84.69 RCW. The record provided is incomplete in places: the agritourism definition is truncated, the full amended text of RCW 84.34.108 and the specific content of subsection (6)(m) are not included, and the precise identity of “the department” and some cross-referenced subsections are not specified.

If enacted, the bill narrows and clarifies who and what can qualify as open space, farm, and timberland by spelling out acreage and income tests, allowing limited incidental uses (up to 20% for farms, 10% for timber), explicitly permitting many agritourism activities and celebratory events without automatic loss of classification, and counting donated wholesale agricultural products toward income tests. County assessors must list classifications annually, granting authorities must help assessors within 30 days, and small supporting structures or specific easement transfers won’t by themselves force removal. Removal of classification triggers a revaluation to true and fair value and an additional tax for the four prior years, plus interest and penalties, which become a lien; sellers may owe amounts if a new owner doesn’t sign a continuance and auditors can withhold recording until payment or signature. Governmental owners who do not manage land per the rules or who sell it may also be billed the additional tax, though assessors and treasurers have authority to waive or refund under existing procedures. These changes most directly affect private landowners of farms, nurseries, timberland, and open space (especially small parcels near the 5and 20-acre thresholds), county assessors/treasurers/auditors, local legislative bodies that grant classifications, and governmental entities that acquire classified land. Owners gain clearer options to host agritourism and events without automatic tax penalties and can count donated produce toward income tests, but face specific limits on incidental uses and new paperwork and timing risks tied to transfer/continuance rules that can create sudden additional tax liabilities. Some important details remain unclear from the provided text — for example the truncated agritourism list, the exact content of subsection (6)(m), and which state department must adopt rules defining what is “integral for agritourism activities.”