The Open Space Taxation Act, enacted in 1970, allows property owners to have their open space, farm and agricultural, and forest land valued at their current use rather than their highest and best use (market value). The Act states that it is in the best interest of the State to maintain, preserve, conserve, and otherwise continue in existence adequate open space lands for the production of food, fiber, and forest crops and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the State and its citizens.
Applications received by the end of the year will be processed the next year for the following year's taxes. For example, if we receive an application in 2017 and it's approved, the first tax break would be in 2019.
Kitsap County has Open Space, Farm & Agricultural Land, and Designated Forest Land exemptions. Designated Forest Land and Timberland were merged together in 2014 with the passage of Senate Bill 6180 and County Ordinance 514-2014.
Click HERE for answers to frequently asked questions about Current Use
Chapter 84.33 RCW - Timber and Forestlands
Chapter 84.34 RCW - Open Space, Agricultural - Current Use - Conservation Futures