You may request the land to be reclassified (subject to all applicable qualifications for each classification) to the Current Use Program outlined in Chapter 84.34 RCW, without paying the compensating tax.
The Designated Forest Land Program offers three classifications:
The Assessor may require an owner of classified land to submit data regarding the use of the land, productivity of typical crops, income and expense data, and similar information regarding continued eligibility.
The application fee is $325 and is non-refundable. Please include the fee with your application and make the check payable to "San Juan County Treasurer".
Valuation of Reclassified Land: If approved, the assessed value of reclassified land will be based on the new classification as of January 1 of the assessment year following the year of application.
For example, if an application for reclassification from designated forest land to farm and agricultural land is submitted on February 15, 2017, and approved on July 15, 2017, the land will be valued and assessed as farm and agricultural land January 1, 2018, and the owner is required to pay taxes on this new assessed value in 2019.