Reclassification of Designated Forest Land

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:
  • Open-Open Space Land
  • Farm and Agricultural Land
  • Current Use Timber Land

Application Fee

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".

Reclassification Application Process

(WAC 458-30-325)

The application for reclassification must be made within 30 days from the from the date of removal from forest land status. The owner must submit an application for reclassification to the Assessor.

  • Application: Change of Designation 64 00038 (Download, Fill-in)
  • Attachments: Please see table below for Attachments to the Application.
Reclassification Request
to Application
Open-Open Space Land
Rev 64 00021
Farm and Agricultural Land 
Rev 64 0024 
Farm Mgmt Plan
Current Use Timber Land
REV 64 0109 
Timber Mgmt Plan
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.

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.