Assessor's Office,  MS-22
614 Division St, Port Orchard, WA 98366
Phone:(360)337-7160  Fax:(360)337-4874

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Removal or Transfer of Current Use Ownership


Transfer/Sale of Ownership

A buyer may request to continue classification by signing and recording a Notice of Continuance at the time of transfer.

If the buyer requests to continue and the Assessor’s Office determines that the land qualifies for a continuance, all buyers must sign a Notice of Continuance before the conveyance is recorded or filed.  Also, the Assessor’s Office must sign the Real Estate Excise Tax Affidavit before the sale will be processed.  The new owners also assume all tax liability accrued by the previous owner, including liability related to this classification.

 If the buyer does not want to continue in the classification, the seller must have the property removed from the program before the transfer by submitting a Request to Remove.  The additional tax, interest and penalty will be due at the time of sale and is the responsibility of the seller.


Additional Tax

In most cases, when property is removed from current use classification additional tax, interest and penalty becomes due.

Additional tax equals the difference between the tax paid under the current use classification and the tax that would have been due under the true and fair market value for the current year plus the last seven years, plus interest at 1% per month.  A 20% penalty is also applied in most circumstances.  Note: These programs are designed for long term, if you remove properties form these classifications before 10 years you could end up paying more taxes than you would have, without the exemption, in the removal process.

A 20% penalty is not applied when:

  • At the time of withdrawal, the land was classified for at least 10 years and the owner provided a 2-year notice of withdrawal.  For example, if land became classified in 2006, then the owner could submit the 2-year withdrawal notice in 2014 and the land would be withdrawn on January 1, 2016. Additional tax and interest would still become due but the penalty would not be applied. 

  • The land is being reclassified into another program.

  • The removal meets the exceptions listed below.


A complete list of exceptions to additional tax can be found in WAC 458-30-300(5).  For example, additional tax is not imposed if the removal of classification resulted solely from one of the following:

  • A taking through the exercise of the power of eminent domain, or a sale or transfer in anticipation of the exercise of such power.

  • A natural disaster changes the use of the property.

  • Official action by the state, county, or city disallows the present use of such land.

  • Transfer of land to a church when such land would qualify for a property tax exemption pursuant to RCW 84.36.020.

  • Acquisition of property interests by a public agency for the purpose of preserving open space lands or riparian easements.

  • The sale or transfer of land occurs within 2 years of the death of an owner and the person who received the land from the deceased owner is selling/transferring and the land had been continuously classified since 1993. 

  Last Updated: 
  November 05, 2015
Farm & Agriculture Application
Designated Forest Land Application
Guidelines for Timber Management Plans
Notice of Continuance
Owner's Request to Remove from Designated Forest Land
Owner's Request to Remove from Current Use
Owner's 2 Year Withdrawal Notice from Current Use
Removal or Transfer of Current Use