What Is Current Use Assessment?

Current Use Assessment

Washington law lets owners of qualifying farm and agricultural land, timberland, and open space land have their land assessed on its current use instead of its market value (chapter RCW 84.34). Forest land may also be designated and valued as forest land (chapter RCW 84.33).

Applications for farm and agricultural land and for designated forest land are made to the Assessor. Applications for open space and timberland are made to the Skagit County Board of Commissioners.

Once land is classified, taxes are based on its current use value. We also keep a record of its market value. If the land is later removed from classification or its use changes, the difference between the two values is used to calculate additional tax, interest, and in some cases a penalty.

For questions, contact our Current Use specialist at (360) 416-1780.