Reclassification of Farm and Agricultural 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.

Land classified as Farm and Agricultural may  be reclassified as:
  • Open-Open Space Land (defined under RCW 84.34.20 (1))
  • Farm and Agricultural Conservation Land (defined under RCW 84.34.020 (8)(a))
  • Designated Forest Land (defined under RCW 84.33)
  • Current Use Timber Land (defined under RCW 84.34.020 (3))

Application Fee:

The application fee is $350 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 Classification 64 00060 (Download, Fill-in)
  • Attachments: Please see the table below for Attachments to the Application

Reclassification Request
Attachments to
Open-Open Space Land
Farm and Agricultural
Conservation Land 
Designated Forest Land
Forest Land Mgmt Plan
Current Use Timber Land
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, 2018, and approved on July 13, 2018, the land will be valued and assessed as farm and agricultural land January 1, 2019, and the owner is required to pay taxes on this new assessed value in 2020.