HomeMy WebLinkAboutCity Council Committees - Planning and Economic Development Committee - 04/15/1997 (5) { CITY OF L"ULSV
_ CITY OF KENT
• PLANNING DEPARTMENT Jim White, Mayor
a s�aAl
MEMORANDUM
April 15, 1997
TO: LEONA ORR, CHAIR, AND PLANNING COMMITTEE MEMBERS
FROM: CAROLYN SUNDVALL, HUMAN SERVICE PLANNER
SUBJECT: 1998 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUNDING
LEVELS
Background
Recently the City received from King County its estimate of Community Development Block Grant
pass-through funds for 1998. The estimate of$515,970 is approximately $60,293 less than the City
received for its 1997 program. The estimate at this time is based on the U.S. Department of Housing
and Urban Development's (HUD) proposed 1998 budget. The estimated amount may increase or
decrease due to changes in the entitlement, program income and recaptured funds.
Local CDBG Program Strategies for 1996 - 1999,that form the basis for decisions pertaining to the
allocation of CDBG funds in the City of Kent, were adopted by Council in 1995. There are no
amendments to the strategies at this time.
The City Council needs to take three actions:
1. Receipt of Funds
The City of Kent needs to inform the County whether it elects to receive and administer the
pass-through funds again this year or to compete for funds. The Planning Department
recommends that the City accept the pass through funds to: 1) Maximize local discretion in
allocating the funds 2) Guarantee a minimum funding level, 3) Eliminate competition with
other King County and small cities projects. If the City does not elect to take the pass
through funds, Kent is not guaranteed any CDBG funds, and would have to compete for all
funds.
2. Public (Human) Funding
Funding
If the City chooses to accept pass-through funds, it can reserve the maximum of its fair share
of public services dollars. If the City does not reserve the right to use this amount of funding
for human services, another city can request the use of any unreserved ceilings. In order to
retain the maximum flexibility in the.use of its CDBG funds, and to continue in its present
2204th AVE SO /KENT WASHINGTON 98032-5895I TELEPHONE (206)859-3300/FAX#859-3334
• 1998 CDBG Funding Levels
April 15, 1997
Page 2
support for human services, the Planning Department recommends that the City of Kent
notify the County that it wishes to reserve the maximum dollars for human services. The
estimated 1998 Community Development Block Grant funding amount for human services
is $71,342.
3. Planning and Administration Funds
As with human services, the City has a maximum of its CDBG funds that can be spent for
Planning and Administration. In 1997 the City reserved the maximum amount available.
The Planning Department recommends allocating the maximum amount available in 1998
to fund a portion of salaries and other activities associated with the administration of the
program. The maximum amount of 1998 CDBG funds estimated to be available for
Planning and Administration is $67,170.
The remaining funds, approximated at $377,458, would be used for capital projects. The City
traditionally funds the Kent Housing Repair Services Program out of this category and also any
additional capital project requests that Council approves.
Recommended Action
1. Approval to accept the 1998 pass-through funds.
2. Allocate the City's maximum available of 1998 CDBG funds for Public (Human) Services
($71,342).
3. Allocate the City's maximum available of 1998 CDBG funds for Planning and
Administration ($67,170).
4. Forward this recommendation to the full City Council for consideration at its May 6, 1997
meeting, authorizing the Mayor to sign the County form indicating the City's desire for
distribution of 1998 funds.
C S/mp:p:lhumanserlcaro 1yn198cdbgal
cc: James P. Harris, Planning Director
Lin Houston, Human Services Manager
i AGENDA ITEM
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RECEIVED
FEB � 6 1997
►IANNWG DEPq NT
Icing County R7MENT
Department of Natural Resources
Water and Land Resources Division
506 Second Avenue, Suite 720
Seattle,WA 98104
Phone(206)296-1469 FAX(206)296-1473
February 4, 1997
Jim Harris,Planning Director
City of Kent
220 -4"'Ave. S.
Kent, WA 98032
Re: Public Benefit Rating System Current Use Assessment.Annlication#_E96CT035K
Dear Mr. Harris:
Enclosed is an application for current use assessment of a property within the City of Kent,
received by King County Department of Natural Resources in 1996. As required by RCW
84.34.037,I am sending you this application for an evaluation and recommendation from the City
of Kent.
For a property located within an incorporated area, an application for the King County Public
Benefit Rating System program must be "acted upon[after a public hearing]by a granting authority
composed of three members of the county legislative body and three members of the city legislative
body in which the land is located." This requirement can be achieved by separate hearings of the
city council and members of the county council or by a joint hearing of both. Applications received
by the annual deadline,December 31,must be acted upon by both granting authorities before June
30'of the following year.
I am available to work with you on the review and approval process of these applications. If
you have any questions please call me at 205-5170. Thank you for your assistance.
Sincerely,
Ted Sullivan
PBRS Program Coordinator
• Enclosures
APPLICATION FOR OPEN SPACE TAXATION
UNDER U 34 ACW_ XIN . COUNTYs WA
THIS FORM MUST BE SUBAEITED WITH 1 ORIGINAL AND 4 COPIES TO
THE KING COUNTY OFFICE OF OPEN SPACE
SMITH TOWER, ROOM 709, 506 2nd AVENUE, SEATTLE, WA 98104
FOR OFFICIAL USE ONLY RECEIVED
FEB v 6 1997
NT
NAME HEARING DATE
PLANNIN DE AERWENT
S.T.R
FILE NO. LOCATION
ACRES.
Cr ZONING
IS USE PERMITTED IN ZONE?
FILING FEE TAX ACCOUNT#
i DO NOT — BOVE THIS LINE
1.NAME OF APPLICANT: -D a n i e l L . 4 tia n c r J 1 re i t t e r f
2. MAILING ADDRESS OF APPLICANT: /0 /0 Z S E a 7 or P t o-cp-
�erlt , GJ � 9go3r- 7635
3.PHONE DAY: �Z e-o�'�� ��.1 U 4 EVENING: 65 � - �S'3 4 V
4.PROPERTY ADDRESS: /o r o Z S E -170 t/. P/aC e-
A-l°ht w A, 99o3r-7b 3S'
5..APPLICANT'S INTEREST IN PROPERTY:
Owner Yes ✓No—
Purchasing through contract Yes— No
Other Explain
Page_ A IT
b:PARCEL NUMBER AND ACREACr`R-�_EA PARCEL -
Tax Assessor -Total Acres Acres Requested
Parcel# In Parcel For Q= Sgace
a. H '� 97.7 o5 - 9153-0"L
b.
C.
d.
TOTAL 1 , 9 1 0 . 91
AFFIRMATION
As owner(s) of the land described in this application, I hereby indicate by my signature
that I am aware of the potential tax liability involved when the land ceases to be classified under
the provisions of RCW 84.34. (See below.)
I also declare under the penalties for false swearing that this application and any
accompanying documents have been examined by me and to the best of my knowledge (it is a
true,correct, and complete statement).
Subscribed and sworn to before me this� y of Owner(s) or co tract purchasers
ar. 19_j!�_
Notary Public in and for the
State of Washington o��30rp�
° ,D
_
Y
Residing at ^? 'C of w
(All owners or purchasers must sign)
STATEMENT OF ADDITION I. TAX- F.ST AND PEN I Y DUI :
UPON REMOVAL FROM C'I.ASSIFI ATION UNDER RCW 84 34,070
Upon removal of classification from this property, an additional tax shall be imposed equal to the
sum of the following:
1. The difference between the property tax that was levied upon the current use value and the
tax that would have been levied upon fair market value for the seven tax years preceding
• removal in addition to the portion of the tax year when the removal takes place;plus
Page A-2
2. Interest at theme sfiarged on78elinquent property taxes specified in RCW
8 1.56.020 from Apkil 30 of the year the tax would had been paid without penalty to the date
of remavaL plsis
3. A penalty of 20%added to the total amount computed in 1 and 2 above, except when the
property owner complies with the withdrawal procedure specified in RCW 84.34.070, or
where the additional tax is not applied as provided in 4 (below).
4. The additional tax specified in 1 and 2 (above)shall not be imposed if removal of
classification resulted solely from:
a) Transfer to a government entity in exchange for other land located within the
State of Washington; or
b) A taking through the exercise of the power of eminent domain,or sale or
transfer to an entity having the power of eminent domain in anticipation of the
exercise of Much power,said entity having manifested its intent in writing or
by other official action; or
c) A natural disaster such as flood,windstorm, earthquake,or other such
calamity rather than by virtue of the act of the landowner changing the use of
such property;or -
_ d) Official action by an agency of the State of Washington or by the county or
the city where the land is located disallowing the present use of such land;or
e) Transfer of land to a church when such land would qualify for exemption
pursuant to RCW 84.36.020; or
- f) Acquisition lof property interests by State.agencies or organizations qualified
under RCWI8434210 and 64.04.130(see RCW 8434.108(5)(f).
>*pA`3---
Attachment A: -
Legal Description of property-
The North 132 feet of the South half of the Southwest quarter of the Southwest quarter of
Section 29,Township 22 North,Range 5 East, W.M., in King County, Washington;
Except the East 660 feet thereof;
Together with a nonexclusive easement for road and utility purposes over,across and
through the south 60 feet of the North 192 feet of the East 690 feet of the South half of
the Southwest quarter of the Southwest quarter of the said section.
Tax Parcel Number. H 292205-9153-02
_Lega1 Descnption of on.p<_oposed for,open space:.
The North 132 feet of the South half of the Southwest quarter of the Southwest quarter of
• Section 29, Township 22 North,Range 5 East,WAA,in King County, Washington;
Except the East 990.75 feet thereof.
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Attachment D _
1. General:
A. The present use of the open space land is native second growth forest consisting of
Douglas fir, bib leaf maple,vine maple, alder,hazelnut, red osier dogwood, Indian plum,
red elderberry, red flowering currant, gooseberry, red huckleberry, ocean spray,
saimonberry, thimbleberry, Oregon grape,salal,and nettle. Wildflowers include
Hooker's fairybells,trillium, false Solomon's seal, Columbia lily, spring beauty,
columbine, bedstraw, hydrophylia and vanilla leaf. Wildlife seen include deer, coyote,
raccoon,opposum,mountain beaver,Douglas squirrels, chipmunks, pileated and downy
woodpeckers, flickers,varied thrush,bushtit,nuthatches, chickadees, robins,Bewicks
wrens, grouse, evening and black headed grosbeaks, western tanagers and brown
creepers. We have made a foot trail that switchbacks down the steep hillside to the lower
southwest corner of the'iproperty. It is about 2 feet wide and is used l to 5 times a week
by one or both of us for;fitness walking,nature observation and enjoyment.
The upper,more open areas are subject to continual invasion by blackberries. The
northeast corner is cleated selectively of blackberries using a weedeater or hand pruner
- several times a year. The trail itselfis.cleared once or twice a year in the early spring
-- with a weedeater and o*erhanging branches are hand-pruned just enough to keep it clear
for walking. The occastional storm-downed tree is chainsawed for firewood and
removed only if it obstructs the path. (One section of our first trail is now overgrown
since several downed trbes blocked it as a result of the storm of 1992. This part of the
trail may eventually be replaced.) An invasion of Roberts geranium in the middle of the
area is currently being subdued by handpulling. No chemicals are ever used.
A few native plants such as red flowering currant, cedar, and wild rhododendron have
been planted in the area with mixed success. We would like to continue to transplant
native plants, especially to the open area,to crowd out(if possible!)the blackberries. We
also plan to continue to•remove blackberries and non-native geranium as well as the
occasional deadly nightshade(for the safety of children).
B. We have lived here 10 years and have in place all the major improvements that we
plan. No new building$, drainage systems or roads will be built. Current uses include
the house and a 10'x 10'garden shed,ornamental plantings, annual vegetable garden,
herb garden,orchard,blueberry bushes,raspberry and grape vines and strawberry beds,a
chicken house and yard a well which is not being used,and pasture land t*is mowed
several times each steer. Please see siteplaa
C_ The land is not sutp ect to lease or-other agreement, such as easemeirt,whi c]
permits any other use than its present use.
-SplECIMC USTMCATION
in order to be considered for Open Space Current Use Taxation, the Fronerty must meet t.,
nolicies a =ujrCmg= identified in th document 'Q, g mczty P iblic Benefit RaHng System".
Please read this document carefully before filling out this form. Feel free to talk with King County
Public Benefit Rating System staff about any questions you might have, at 296-7800. The Public
Benefit Rating System staff will evaluate property eligibility.
Priority Resources: Which of the following priority resources as defined in the King Co
Public Benefit Rating Sys report are contained on your property? (Check all that apply) Properties
may receive points in up to a combined total of six resource categories from the high,medium and low
priority resources listed below(No including Bonus and Public Access Resources):
High Priority Resources (5 points each)
A. Active or passive recreation area
B. Property under option for purchase as park,recreation, open space land or
capital improvement project mitigation site
C. Aquifer protection area
D. Shoreline: "Conservancy" environment
E. Scenic resource,viewpoint,or view corridor
F. - Surface water quality buffer area ---
G. Rural or low density open space close to urban or growth area
H. Urban or growth area open space
I. Significant plant,wildlife,or salmonid habitat area
J. Significant Aquatic Ecosystem:
K. .Historic landmark/Archaeological site(Designated site)
L. Trail linkage
M. Farm and Agricultural conservation land
Medium Priority Resources (3 points each)
A. Public lands and right-of-way buffer
B. Special native plants site
C. Shoreline: "Natural" environment
D. Geological feature
E. Historic landmark/Archaeological site (Eligible site)
F. Buffer to designated Historic landmarklArdmological site
G. Special animal 'site _
I-ow Priority Rmm m (1 point each)
A. Buffer to Eligible Historic landmark/Archaeological site
Count poi�.fi om no more than 6 resources
_ Pap D2
IL Specific Justification s
-y
High Priority Resources
F. Surface water quality buffer area
The proposed area is adjacent and uphill from a 10 acre parcel owned by the City of
Kent(A on map). Below that is another parcel recently purchased by the City of Kent as
a wetland mitigation site(B on map) for the South 277th Street corridor,according to
Jerry McCaughan, ProOerty Manager,Kent Public Works Department. This mitigation
site will be open space without trails or planned public use but accesssible to groups like
Audubon to use for bird watching,according to Tim LaPorte, Kent Engineering
Department. No development of either piece of property is foreseen according to Mr.
LaPorte. Please see attached maps.
H. Urban open space
The proposed area is just under I acre and is,a remnant second growth forest tract in
urban King County, within the city limits of Kent. The property is on the-side of a steep
hill and adjoining properties are also steep and unsuitable for development. The
adjoining properties are also native second growth forest The viability of our property as
forest will be maintained We cannot guarantee the neighbouring properties but the
difficulty of development on the steep hill may preclude their clearcutting.
1. Significant wildlife, plant and salmonid habitat area
Pileated woodpeckers are common in the proposed area Adults are often seen and an
adult with a young one was photographed(hastily!)this summer. Please see enclosed
photos. The viablity of the resource will probably increase as more surrounding land is
cleared and developed and these large birds seek whatever forest is left
There is.also an abundant eroundcover of a hydrophilia species which is not common
in western Washington,iaccording to Mary Robson of King County Extension.
•
NIXED 2771 H ST. CORRIDOR
WINFORMAMON MAP
4T10N CALL_ = Y OF VZW DEPAMM0 T AT SM-WW----------------
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CITY of KENT
- -MG COUNTY
29 M 2T. -...
To scup ` XExr tmr tam I �0-
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'PLANNED I'
COUNTY �o0 2 7TH C RRMOR ;.
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SECT -END Q'• �, /� ! f
NED /-
S. 277TH Sr.
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lJEW NoWEww Pm/
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BRAMME
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Bonus Categories: Properties qualifying in the High,Medium or Low priority categories
above may receive additional tax reduction if they meet bonus category requirements.
Check all that apply (Points vary)
P-Qint;
5 1. Resource restoration
3 or 5*�* 2. Bonus surface`eater quality buffer
2 3. Contiguous parcels under separate ownership
5 4. Conservation/historic easement
Subtotal Bonus Point
(- 3 pointy for buffers at least twice the buffer required by the Sensitive Areas
Ordinance(SAO),S points for buffers at least 3 times the buffer to the SAO.)
Public Access: _Public access is UM required. Public access is encouraged for all enrolled
- lands unless access.would be a hazard to the resource(i.e.,significant plant and wildlife habitat
area). Public access can also increase your tax reduction and is required in some categories(i.e.,
viewpoints,trail linkage). Only one type of access can apply.
Describe how the land can be reached. Are there private or public roads to the site? Are there
any restrictions, such as an easement or physical barriers, which would inhibit public access?
�laace- see a. qac d.
What kind of public access, if any, do you propose? (Points vary)
Points
5 A. Unlimited Access(open year-round to general public)
57 B. Limited Access - Due to Resource Sensitivity (limited to appropriate user
groups,permission from landowner required. In the space below,list groups to
be allowed access.)
3 C. Limited Access(seasonal and/or upon special arrangements)
0 D. None or members only
Please explain any specific restrictions(such as hours, seasons,activities)you think are necessary:
please. see &-rfa-r- Aed•
Super Bonus Category: Properties with at least am high priority resource, AND which
allow unlimited public access or limited public access - sensitive area (due to resource
• sensitivity) AND which provide a qualifying conservation, historic, or trail easement in
perpetuity are automatically eligible for a 90%tax reduction.
- — Page D-3
Bonus categories
B. Bonus Surface Water Quality Buffer Area
The area proposed is 300 feet wide,more than three times the buffer width required.
Public access
B. Limited Access -'Due to Resource Sensitivity
The land can be reached from our driveway by walking through the sideyard next to
the garage.
The proposed area is open to limited public access due to resource sensitivity. Please
see the enclosed letter spgned by Rainier Audubon Society President,Bruce Harpham. In
addition to the Backyard Wildlife Sanctuary Tour, we also opened our yard for the Green
Gardening Program Tour in 1996 because of our dedication to the education of everyone
about preserving and protecting the environment. We welcome interested visitors.
Specific restrictions may apply such as when grouse or other animals or birds are
known to be nesting or raising young near enough to the trail to be disturbed by visitors.
On sseparau-page_pieaae answtt-the question:
%Tn SHOULD THIS PROPERTY BE APPROVED? Answer this question for
pnonty resource and bonus category checked above. It must include:
• 1. Describe how your property meets the definition of each resource checked,
2. How many acres should be approved, (How many acres contain the open space resources
checked in"Priority Resources"above?),
3. What is the long term viability of the resource on your property, considering also how
adjacent land uses will affect the resource?and
4. Attach any supporting documentation.
Optional - Estimate of Tax Reduction: We provide the following to assist you, but
please remember that your application will be reviewed by County/City Staff and a decision
made by the granting authority. When estimating the actual effect on your property's valuation
and your tax bill,please remember that your assessment will be reduced=Ly on the portion of
your property that is enrolled as open-space%utrent use land. You will still be assessed at
"highest and best use"rates for your residence and for other non open-space lands on the
_property.
J Subtotal Resource points from-high,medium,and low priority resources (count
. points from no more than six categories-30 pts.max.)
540 Subtotal Bonus points(17 pts.max.)
_5 Public access points (5 pts. max.)
Grand Total of points,resulting in Public Benefit Rating
0 Super Bonus Category(Automatically qualifies for 35 points or a 90% reduction)
V A D IATION SCHEDULE
Public Benefit Ratinc Tax Reduction Current Use Value
0-4 points 0% 100%of Matlat'Velue
5- 10 points 50% 50%of Market Value
11 - 15 points 60% 40 %of Mar]cct Value
16-20 points 70% 30%of Market Value
21-34 points 80% 20%of Market Value
35-52 points 90% 10%of Market Value
i _ PWD4
Attachment D
1! Specific Justificatior
Public Access
B. Limited Access-Due to Resource Sensitivity
We will allow Limited Public Access to the portion of our property included in the Public Benefits Rating
system due to resource sensitivity. The portion being proposed has been visited several tunes since early
1995 by members of the Reimer Chapter of the National Audubon Society. It was included in the Rainier
Chapter's 1993 Tour of Backyard Wildlife Sanctuaries- 160 people visited in one day to ace examples of
how they can enhance urban and suburban backyards as habitat for wildlife.
We will commne to encourage and allow Rainier Audubon and other si iily groups to use the area for
educational or research purposes,especially bird and small animal watching and native plant identification
and possibly eahancanent. Projects designed for children and youth such as school groups using the
Audubon Adventures curriculum would find the area ideal. A one week notice would usually be sufficient to
assure access.
The President and several members of the Eduatioa Committee of the Ramie Chapter visited in.-. .
September to assess the educational value of the property and agreed that it would be a useful and
convenient site for such activities.
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Streiffert Residence •
RAINIER AUDUBON
10102 SE 270th Place, Kent
,
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To 108th
SOCIETY I Hwy 167 Ave.SE
BACKYARD WILDLIFE j Smith
SANCTUARY TOUR W Eadt o
SE 270th Pt.
.Special Feature:Kam Dvornich.State Cerbf ed
TrI94llift Rei9abilltator;71ps for Helping InjuredRwfe
•-
Zbe following elements in this yard benefit wildlife:
1a:Vine Maple, Bigleaf Maple,Douglas Fir,Chary,Willow
J Filbert
1• • • PJ= Salmonberry,Gooseberry. Red-flowering Currant,
Osoberry(Indian Plum),Cotoneaster,Rose
W.ter:Pond with circulating pump;2 birdbaths '
Bird Feeders 3 feeders of mixed seed and black-oil sunflower . .
seed I niW thistle tube,2 wire suet feeders,2 hummingbird -
feeders
LILY B9SGS:2 platforms and 3 swallow bones _
Ott 1 of forest has been left natural and M2 acre of
previously grazed land has been returned to a natural state
WMdRfe hat u_=tti:5yard: Great Homed Owl,Deer,
Opossum,Douglas Squirrel,Racoon,Coyote,Rabbit,
"1 Aplodonua,Rufous Hummingbird,Pine Siskin,Bushta,
Pileated Woodpecker, Black-capped Chickadee,Steller's Jay.
—'M•fh j Darx-eyed Junco
Nestine wildlife in this Yard: Douglas Squirrels,American
mRobins,Opossum.Rufous Hummingbirds,Voles,Shrews,
Moles,Frogs,Salamanders,Garter Snakes.Bushtits
A favorite wildlifee� m nnice tr lhis Yard: >ratiy o� _
,Si�', May 20, 199$ Iial,nween IDOSII�' 1°�do hoop of Cava Homed ow]
-. into the form and seeing it svate� e as it moved$om perch to
.__9 0 AM - 3:00 PM perch.beingawakened on a warm summernight by 2 deer
j bruits mmw-hing cheery tree leaves outside our bedroom wmdo*A
in the moonlight;discovering*athe"debris-hfagiag from
some dead branches was actually a Busbut nest with 6 tiny
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1 Kent and South Sti>lattk Garden Descriptions (1-7) La&wood/SetuardPark
Open Saturday,Jt1ne 29thr 10 to 3 only 4 JIM DIERS MI)SARAH DRIGGS
Kent 3403 S Alaska,Seattle
Perched among Douglas fir just above Lake Washington.t
l DAN AND NANCY STItEIFFERT has become a have of Pacific Northwest native plaits.Jin
Park at Kent Target store.26301 104th Ave SE,Kent intended to crate an environment that would attract bird.F
- This large proper,on two iacres of land is half in garden and half forested. maintenance,and would fit in with the surt am ding native
The combination means dun an incredible assortment of wildlife thrives the lake.Native plants,correctly placed.are often resistan
here.Coyotes,deer,owls apd an occasional eagie are victors.Chickens �s��•Groucd es havvwse
that shade out weeds,weemuld
h
and duds are allowed to doom in the garden area over the winter to keep selective herbicides have been used to reduce weed probe:
down weeds and contribute arientL As spring txomes,cite large vegetable an"Eco-hmn"that includes flowers and doves h require
m
garden emerges.Special r0ises are betted to keep the deer from chewing, fertilizer and is small enough to be with a push move:
but birds are encouraged frith a variety of birdhouses.Heavy fogs bang 5 KAREN JENSEN AND TIM SWEENY
_ over the mea.making fun#tts diseases a challenge.Disease-resistant plain
1.:...
varieties are chosen w hengver possible and diseased leaves are removed. 5404 S Angeline,Beattie
=-:--�•j The lawn is mowed with a mulching mower that recycles organic ttretetial This compact urban garden always has something bloonni
-�
_ and nutrients,eliminating the need to Meg up clippings.Drip itrtgation is fragrance through the air,edible plains bearing fruit for h
used to reduce water use and fungal problems. section being developed into garden space.The still emer
visitors see how the poor blue day sotll has been trandon
2 MARY FREY,MARYI COUN M GARDEN loam with compost and cultivation.Slowly but surely mu(
23628 172nd Ave SE,got being removed.All of the sod has been�'a use
surrounded on two sides by salmon-bearing streams,this garden provides arm in the garde.The growing diversity of has a:
a safe environment for living creatures of all kinds.A forested am features increasing vane,of birds and insects that Rhea
native and woodland plants and shade loving perennials.Lawn has been pest and predators.Plum trees are loaded with beneficial
removed in many areas and the sod used to build up new beds.The lawn Chickadees,busbtits,hummingbirds swallows,and towh
that remains receives no ghemical applications and is kept at 2-3"to shade insect eating visitors.
out competing weeds.Wild violets are welcome to grow in the lawn under 6 SALLY AND MARK DMI.ER AND FAMU
the cherry trees.clover is encouraged.and dandelions are removed by
hand.The lawn is never Watered except when the children's wading pool is 5418 S Angeline,Seattle
7 dumped Pacts are mulched with wood chips.and steps and rock walls are The Ditzlers'goal was to create an organic garden w hrre
aaraaiveh'designed of re(jcled concrete slabs.Visitors can also see Miere children would be comfortable,and to do it on a budge:.
Kin_Counn•recently reve¢eated the edges of the streams and built a weir ' dheF have transformed a yard of hard subsoil,black plasr
I to tmnrove the habitat for salmon. hark"into a diverse.healthy,and beautiiui landscape.Ti:
first with a combination of purchased and homemade co
South Seattle/Mt.Baer grown from seed m the greenhouse,traded with neighbc
rescued from nurseries ready to dump them.The back x
3 DIANINA MadEOD kitchen features small fitut trees,a grape arbor and a p:
3337 371h.&e S,SC Ie vet�+t#ad thefamSythtottghabe r
i At tx end oftim sweet stiodsa breathtaking garden in hull sun,two lots
- wide and rim with h**bfomingperennah.Once a large lawn,this Xibnw Q)i
eapatisive yard is esiannoy to how solthttildiag mulching.and well-
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OPEN SPACE. TAXATION ACT
INFORMATION AND INSTRUCTIONS WHEN APPLYING FOR CURRENT
USE ASSESSMENT ON BASIS OF CURRENT USE UNDER THE "OPEN
SPACE LAW 'CHAPTER 84.34 RCW AND CHAPTER 458-30 WAC
The Open Space Taxation Act, enacted in 1970, allows property owners to have their
• open space,farm and agricultural, and timberlands valued at their current use rather
than their highest and best use. 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.
WHAT LANDS QUALIFY FOR CLASSIFICATION
The law provides three classifications:
❑ Open Space Land,
❑ Farm and Agricultural Land, and
❑ Timber Land
• Open Space land is defined as either.
(1) Any land area zoned'for open space by a comprehensive land use plan adopted by a
city or county legislative authority, or
1
O 2 Any land area in which the preservation in its present use would:
(a) Conserve and enhance natural or scenic resources,
(b) protect streams or water supply,
(c) promote conservation of soils,wetlands, beaches or tidal marshes,
(d) Enhance the value to the public of abutting or neighboring parks, forest,
wildlife preserves,nature reservations or sanctuaries or other open space,
(e) Enhance recreation opportunities,
(f) Preserve historic sites,
(g) Preserve visual quality along highway,road, and street corridor or scenic
vistas, or
(h) . Retain in its natural state tracts of land not less than one acre situated in an
urban arieea and open to public use on such conditions as may be reasonably
required by the granting authority.
(3) Or, any land meeting the definition of"farm and agricultural conservation land"
which means either.
(a) Land previously classified under farm and agriculture classification that no
longer weets the criteria and is reclassified under open space land, or
(b) "Traditional farmland", not classified,that has not been irrevocably devoted to
a use inconsistent with agricultural uses, and that has a high potential for
returning to commercial agriculture.
Farm and Agricultural land is defined as either.
(1) Any parcel of land that is twenty or more acres or multiple parcels of land that are
contiguous and total twenty or more acres
(a) Devoted primarily to the production of livestock or agricultural commodities
for commercial purposes,
(b) Enrolled in a cropland retirement program administered by the United States
Department of Agriculture,
(2)_ Any parcel of Viand that is five acres or more but less than twenty acres devoted
primarily to agricultural uses equivalent to:
(a) One hundred dollars or more per acre per year for three of the five calendar
years preceding the date of application for classification made prior to January
1, 190, and
(b) On or after January 1, 1993, two hundred dollars or more per acre per year for
three of the five calendar years preceding the date of application for classifica-
tion;
(3) Any parcel of land of less than five acres devoted primarily to agricultural uses which
has produced a gross income of:
(a) One thousand dollars or more per year for three of the five
caJen ar years
preceding the date of application made prior to January
(b) On oriafter January 1, 1993, fifteen hundred dollars or more per year for three
of the!five calendar years preceding the date of application for classification.
2
(4) "Farm and agricultural land" also includes:
(a) Incidental uses compatible with agricultural purposes provided such use does
not exceed twenty percent of the classified land;
(b) Land on which appurtenances necessary for production,preparation, or sale of
agricultural products exist in conjunction with the lands producing such
products;
(c) Any noncontiguous parcel one to five acres, that is an integral part of the
farming operations.
(d) Land on which housing for employees and principal place of residence of the
farm operation or owner is sited provided the use of the housing or residence
is integral to the use of the classified land for agricultural purposes and
provided that the classified parcel is.twenty or more acres.
Timber Land means any parcel of land that is five or more acres or multiple parcels of land
that are contiguous and total five or more acres which is or are devoted primarily to the
growth and harvest of forest crops for commercial purposes.
WHO MAY APPLY
An owner or contract purchaser may apply for current use assessment under the open space
law. However, all owners or contract purchasers must sign the application for classification,
and any resulting agreement. Application forms are available from the county assessor's
office or from the county planning office.
APPLICATION PERIOD
Applications may be made for classification at any time during the year from January 1
through December 31. Current use valuation assessment begins on January 1 in the year
following the year the application was filed.
WHERE TO APPLY
Farm and agricultural land classification is filed with the assessor of the county where the
property is located.
Qpen space and timber land classification is filed with the county legislative authority.
Timber land applications require that a timber management plan be filed also.
APPLICATION FEE
The city or county legislative authority may, at their discretion, require a processing fee to
accompany each application. Such fee shall be in an amount that reasonably covers the
processing costs of the application.
ASSESSOR TO RESPOND TO FARM AND AGRICULTURAL
CLASSIFICATION APPLICATIONS
The assessor shall act on each application for classification as farm and agricultural with due
regard to all relevant evddence, and may approve the application in whole or in part.
Upon application for classification, the assessor may require applicants to provide data
regarding the use of such land,including the productivity of typical crops, sales receipts,
federal income tax returns, other related income and expense data and any other information
relevant to the application.
The application shall be considered approved unless the assessor notifies the applicant in
writing prior to May 1 St of the year following the year the application was made.
The assessor shall record an approval of classification with the county auditor for public
recording of the tax lien on real property.
.-JAPPEALING DENIAL OF FARM AND AGRICULTURAL APPLICATION
The owner may appeal the assessor's denial to the Board of Equalization in the county where
the property is located. The appeal must be filed with the board within thirty days after the
mailing of the notice of denial.
OPEN SPACE LAND APPLICATIONS ACTED ON BY GRANTING
AUTHORITY WITHIN SIX MONTHS
Applications for classification or reclassification as"open space land" are made to the
appropriate agency of official called the"granting authority". If the open space is located in
the county's unincorporated area, the county legislative authority shall be the granting au-
thority on the application. However, if the land is located within a city or town, the applica-
tion shall be acted upon by a joint county/city legislative authority consisting of three mem-
bers of the county legislative authority and three members of the city legislative authority.
If a comprehensive plan has been enacted, an application for classification or reclassification
shall be processed a� a proposed amendment to that plan. If there is no comprehensive land
use plan, a public hearing on the application shall be conducted after notice announcing the
hearing is published at least ten days prior to the hearing.
The granting authority shall either approve or reject the application in whole or in part within
six months from the receipt of the application. In determining whether an application made
for classification or reclassification should be approved or disapproved, the granting author-
ity may consider the benefits to the general welfare of preserving the current use of the
property. They may require that certain conditions be met including but not limited to the
granting of easements.
If approved, in whole or in part, the granting authority shall, within five days of the approval
date, send an Open Space Taxation Agreement to the applicant for signature showing the
land classification aind conditions imposed. The applicant may accept or reject the agree-
4
went. If the applicant accepts,he or she must sign and return the agreement to the granting
authority within twenty-five days after the mailing of the agreement.
The granting or denial of the application for classification or reclassification is a legislative
determination and shall be reviewable only for arbitrary and capricious actions. Appeal can
be made only to the superior court of the county where the application was filed.
Within ten days of receiving notice from the granting authority of classification of land,the
assessor submits such notice to the county auditor for recording in the place and manner
provided for the public recording of state tax liens on real property.
Current use valuation will begin on January ] of the year following the year the application
was filed. The criteria for classification continues to apply after classification has been
granted
OPEN SPACE LAND PUBLIC BENEFIT RATING SYSTEM
If the county legislative authority has established a public benefit rating system for the Open
Space classification, the criteria contained within the rating system shall govern the eligibil-
ity of the lands described in each application filed for that classification and the current use
. valuation of that land.
When a county creates a benefit rating system, all current use applications will be rated under
the new system. A parcel that no longer qualifies for classification will not be removed from
classification, but will be rated according to the rating system.
The owner, within thirty days after receiving notification of the new value established by the
public benefit rating system,may request removal of classification of such parcel without
application of the additional tax or penalty.
TIMBERLAND CLASSIFICATION REQUIRES FOREST
MANAGEMENT PLAN
Applications for current use timber land classification are made to the county legislative
authority. A timber management plan is filed at the time of application or when a sale or
transfer of timber land occurs and a notice of continuance is signed.
Classification shall be acted upon after public hearing in a similar manner to open space land
classification within six months following the date the application is received.
Granting or denial of an application is a legislative determination and shall be reviewable
only for arbitrary and capricious action. The granting authority may not require the granting
of easements for timber land.
The application form requires information about a forest management plan,restocldng, fire
• protection, insect and disease control, weed control, and any other summary of experience
and activity that supports the growth and harvest of forest crops for commercial purpose.
5
QETERMINATION OF VALUE
The assessor is required to maintain two values for each parcel that is classified. The first is
the value that would beplaced on the land if it was not classified. This is commonly referred
to as the"fair market value.°' The second is the current use land value based on its present.
use as classified by the granting authority. The process for determining the value of open
space lands is spelled out to statute. The assessor shall consider only the use to which such
property is currently applied and shall not consider potential uses of such property.
(1) Open space land located within a county that has established a public benefit rating
system will be valued according to the criteria of the rating system. In absence of a
rating system, the valuation will be no less than that for farm and agricultural land.
(2) In determining the current use value of farm and agricultural land the assessor shall
consider the earning or productive capacity of comparable lands from crops grown
most typically iti the area averaged over not less than five .years. This taming or
productive capacity shall be the"net cash rental'and shall be capitalized by a"rate of
interest"charged on long term loans secured by a mortgage on farm or agricultural
land plus a cot9ponent for property taxes.
(3) Timber land
is valued t �by the Department of
Revenue for the Timber Tax law, 8433 prepared
POTENTIAL TAX LIABILITY-LENGTH OF TIME IN
CLASSIFICATION
When land is classified as either farm and agricultural land, open space,or timber land,it
shall not be applied to;any other use for a period of not less than ten years unless transferred
or reclassified into another current use classification or an early withdrawal penalty will
apply. The land continues in current use classification after the ten year period until a re-
quest for withdrawal it made by the owner, the use of land no longer complies, or the owner-
ship has changed and the new owner has not signed a Notice of Continuance. The notice of
classification is recorded with the county auditor in the same manner as the recording of state
tax liens on real propeity.
SALE OF CLASSIFIED LAND
When classified land i.[s sold, the.seller or transferor becomes liable at the time of sale for
the additional tax,interest, and penalty unless the new owner(s) signs the Notice of Continu-
ance which is attached to or shown on the excise tax affidavit. The county auditor shall not
accept an instrument of conveyance on any classified land unless the Notice of Continuance
has been signed or the additional tax had been paid. The assessor shall determine if the land
qualifies for continued classification.
Awk
OWNER MAY REQUEST WITHDRAWAL
If the owner intends to withdraw all or a portion of the land from classification after ten
years, two years prior notice must be given to the county assessor. This notice can be filed
6
after the eighth assessment year of the initial ten year classification period. If a portion of a
parcel is removed from classification, the remaining portion must meet the requirements of
original classification unless the remaining parcel has different income criteria.
lktW
ACTION ON WITHDRAWAL
Upon receipt of a request for withdrawal,the assessor shall notify the legislative authority
which originally approved the classification and, when two years have elapsed, the assessor
shall withdraw the land from classification.-The land which is withdrawn from classification
shall be subject to an additional tax equal to the difference between the amount of tax paid
under the classification and the tax at true and fair value for the last seven years,plus interest
at the statutory rate charged on delinquent properly taxes.
Wr OWNER TO NOTIFY ASSESSOR OF CHANGE IN USE
An owner changing the use of land from a classified use must notify the county assessor
within sixty days of this action. The assessor shall remove the land from classified status and
impose and additional tax equal to the difference between the tax paid on current use value
and the tax that would have been paid on that land had it not been so classified, payable for
the last seven years,plus interest at the same rate as charged on delinquent property taxes,
plus a penalty of twenty percent of the total amount.
TAXES ALLOCATED TO PORTION OF YEAR
Assessed valuation before and after removal of classification shall be listed and allocated
according to that part of the year to which each assessed valuation applies.
CRITERIA FOR CLASSIFICATION CONTINUES TO APPLY AFTER
CLASSIFICATION HAS BEEN GRANTED
Owner of classified land must-continue to meet the criteria established for classification or
the assessor may remove the land from the current use classification.
After giving the owner written notice and an opportunity to.be heard, the assessor may
determine that all or a portion of the land no longer meets the criteria for classification.
REMOVAL OF LAND CLASSIFICATION BY COUNTY ASSESSOR A'IAY
BE APPEALED
Within thirty days after the removal from classification, the assessor shall notify the owner in
writing explaining the reasons for removal. The owner has thirty days following the date the
notice was mailed by the assessor to file an appeal of the removal of classification to the
County Board of Equalization.
7
i
DDrrio SAL TAX DUE
At the time land is removed from classification it becomes subject to any additional tax,
applicable interest, and a penalty which shall be due and payable to the county treasurer
within thirty days after the owner is notified.. The penalty is not imposed if the removal
satisfies the ten year requirement.
Ir LmN OF FAXES
Any additional tax, applicable interest, and penalty,becomes a lien on the land at the time the
land is removed from classification. This lien shall have priority over any other encum-
brance on the land. Srach lien may be foreclosed upon expiration of the same period after
delinquency in the same manner as delinquent real property taxes.
DISTRIBUTION OF ADDMONAL TAXES
Upon collection, the additional tax shall be distributed by the county treasurer in the same
manner in which currant taxes applicable to the subject land are distributed
It WHEN HEN REMOVAL OF LAND IS NOT SUBJECT TO ADDITIONAL TAX
The additional tax, applicable interest, and penalty shall not be imposed if the removal of
classification results solely from:
(1) Land is transferred to a government entity in exchange for other land located in the
State of Washington;
(2) Land taken through the exercise of the power of eminent domain, or sale or trans-
ferred in anticipation of the exercise of such power was received in writing or by other
official action;
(3) A natural disaister changes the use of such land;
(4) Official action by the state, county, or city disallows the present use of such land;
(5) Transfer of laird to a church when such land would qualify for exemptions granted
thereto;
(6) Acquisition of property interests by state agencies or agencies or organizations quali-
fied under RCW 84.34.210 and 64.04.130 (See RCW 84.34.108(5f)); or
(7) Removal of heed classified as farm and agricultural land on which housing for em-
ployees and/or principal place of residence is sited
8
TRANSFERS BETWEEN CLASSIFICATIONS AND
RECLASSIFICATIONS
Land may be reclassified, upon request by the owner, subject to all applicable qualifications
for each classification, without additional tax, interest, or penalty for the following:
(1) Land classified as farm and agiicultural land may be reclassified to timber land;
timber land may be reclassified to farm and agricultural land.
(2)" Land classified as either farm and agricultural, timber land or forest land under
chapter 84.33 RCW may be reclassified to open space land.
(3) Land classified as farm and agricultural land or timber land may be reclassified to
forest land under chapter 84.33 RCW.
(4) Land previously classified as farm and agricultural land may be reclassified to open
space land as"farm and agricultural conservation land" and reclassified back to farm and
agricultural land classification.
The application for transfer from classified or designated forest land to a current use classifi-
cation, must be made within 30 days from the date of removal from forest land status.
Reclassification Approvals: Reclassification approvals are acted on in the same manner as
approvals for classification. The county assessor approves all applications for farm and
agricultural classifications and reclassifications. The granting authority approves all land
classations or reclassifications for timber land or open space land.
Land being reclassified into farm and agricultural land classifications of less than 20 acres
from open space"farm and agricultural conservation land", timber land, or forest land may
have the income requirements deferred for a period of up to five years from the date of the
reclassification.
WHEN HEN LAND IS VALUED AT CURRENT USE
Land which is classified as open space, farm and agricultural, or timber land shall be as-
sessed at its current use value and placed on the assessment rolls in the year following the
year of application.
Taxes upon classified land shall be due and payable in the year following the year the land
was valued at its current use and placed on the assessment rolls.
ADVISORY COMMITTEE
The county legislative authority shall appoint a five member committee representing the
active farming community within the county. The committee shall advise the assessor in the
assessment of farm and agricultural land, farms and agricultural lands, and timber lands.
9
AsSESSOR MAY REQUIRE DATA
The assessor may require the owner-of classified land to submit data regarding the use of the
land,productivity of typical crops,income and expense data, and similar information regard-
ing continued eligibility,
NFORMATXON AVAILABLE
Complete information concerning the requirements and the manner for making application
for current use reclassification and assessments is available at the county assessor's office. It
is helpful to read the complete law (Chapter 84.33 and .34 RCW) and rules (Chapter 458-30
WAC) to understand requirements of the classifications and the tax liabilities incurred.
Publications concerning the open space law are also available through the county extension
agent.
10
Title 84 RCW: Property Taxes 8433 270
from special benefit assessments as long as such develop- relating to exemption-Conswcdve notice of potential
liability-Waiver of exemption.
ment right or other such interest effectively serves to prevent 9434.330 Special benefit assessments for farm and agricultural land or
nonforest development of such land. (1992 c 52 § 13.1 timber land-Withdrawal from classification or change
in use-Liabiliry-Amount-Duc date-Lien.
8434.340 Special benefit assessments for farm and agricultural land or
Chapter 8434 timber land-withdrawal or removal from classifies.
OPEN SPACE, AGRICULTURAL,AND TZ BER LionmNotice to local Delinq ency Statement to c owner
of amounts payable--Delinquency date-Enforcement
I LANDS-CURRENT USE ASSESSMENT- procedures.
CONSERVATION FUTURES 8434350 Special benefit assessments for farm and agricultural land-
Use of payments collected.
Sections 8434360 Special benefit assessments for farm and agricultural land or
Se timber land-Rules to implement RCW 8434300
84ctions .Legislative declaration.
8434.020 Definitions. through 8434380.
8434.030 Applications for emrertt use classification-Forms-Fee- 9434370 Special benefit usessrtssments for farm and agricultural land or
7 imrs for making. timber land-Assasmengs due on land withdrawn or
8434.035 Applications for current use dassifieuion-Approval or aged.
denial-Appeal-Duties of assessor upon approval, 8434.380 Special benefit assessments for farm and agricultural land or
8434.037 Applications for current use classification--To whom - timber Land-Application of exemption to rights and
made--Factors-Review. interests preventing nonagricultural or nonforest uses.
8434.041 Application for current use classifiadom-Pomu-Public 84 390 Application-Chapter 79.44 RCW-Assessments against
hearing-Approval or denial public lands. -
8434.045 Incorrect classification-Assessor's s duties-Expiration of 1434.910 x�ve date 1 19 ers.c 87.
section.
8434.910 Effective date-1970 ers.c 87.
9434.050 Notice of approval or disapproval-Procedure when approv- 94.34.920 -Severabiliry-1971 ex.s.c 243.
al granted 8434.921 . Severability-1973 1st ers.c 212.
8434.055 Open space priorities-Open space plan and public benefit 8434.922 Sevenbility-1979 c 94.
rating system. 94.34.923 Effective date-1992 a 69.
8434.060 Determination of true and fair value of classified land-' _
Computation of assessed value- 8434.010 Legislative declaration. The legislature
9434.065 Determination of troc and fair value of farm and agricultural hereby declares that it i5 in the best interest of the state to
land-Computation-Definition;.
8434A70 withdrawal from classification: maintain, preserve, conserve and otherwise continue in
9434.090 Change in use. existence adequate open space lands for the production of,
8434.090 Extension of additional tax and penalties on tax roll-Lien. food, fiber and forest crops, and to assure the.use and
g434.100 Payment of additional tax.pataltim andlor intcmSL enjoyment of'natural resources and scenic beauty for the
8434.108 Removal of designatiotr-Factors-Notice of continuance-
Additional tax-Lien-Delinquencies-Exemptions. economic and social well-being of the state and its citizens. _
8434.111 Remedies available to owner liable for additional tax. The legislature further declares that assessment practices
8434.121 information required. must be-so designed as to permit the continued availability
9434.131 Vatnadon of timber not affected. of open space lands for these purposes, and it is the intent of
ST34.141 Rules and regulations. this chapter so to provide. The legislature further declares
8434.145 Advisory committee.
9434.150 Reclassification of land classified under prior law which its intent that farm and agricultural lands shall be valued on
meets definition of farm and agricultural land. the basis of their value for use as authorized by section 11
94.34.155 Reclassification of land classified as timber land which of Article VII of the Constitution of the state of Washington.
meets definition of forest land under chapter 8433 (1973 1st ex.S. a 212 § 1; 1970 exs. a 87 § 1.1
RCW.
8434.160 Information on current use classification-Publication and
dissemination. 8434.020 Definitions. (Effective until January 1,
8434.200 Acquisition of open space,etc„land or rights to future 1993.) As used in this chapter, unless a different meaning
development by counties,cities,or metropolitan munici-
pal corporations-Legislative derlaration-Purposes. 33 required by the context
9434M0 Acquisition of open space,land,or rights to future develop- (1) "Open space land" means (a) any-land area so
ment by certain entities--Authority to acquire- designated by an official comprehensive land use plan
Conveyance or lease back. adopted by any city or county and zoned accordingly or(b)
8434.220 Acquisition of open space,land,or rights to future develop- an land area, the preservation of which in its present use
ment by certain entities-Developmental rights- y
"Conservation futures"-Acquisition-Restrictions. would (i) conserve and enhance natural or scenic resources,
9434.230 Acquisition of open Spur,etc„land or rights to future or(ii)protect streams or water supply, (rii)promote eonser-
development by counties,cities,metropolitan municipal vation of soils, wetlands, beaches or tidal marshes, or(iv)
corporations or nonprofit nature conservancy corporation enhance the value to the public of abutting or neighboring
or association-Property tax levy authorized.
9434240 Acquisition of open space,etc,land or rights to future parks, forests, wildlife preserves, nature reservations or
development by counties,cities,metropolitan municipal sanctuaries or other open space, or (v) enhance recreation_
corporations or nonprofit nature conservancy corporation opportunities, or(vi)preserve historic sites, or(vii)retain in
or association-Conservation futures fund. its natural State tracts of land not less than five acres Situated
9434250 Nonprofit nature conservancy corporation or association
defined. in an urban area and open to public use on such conditions
9434.300 Special benefit assessments for farm and agricultural land or as may be reasonably required by the legislative body
timber land-Legislative findings-Purpose. granting the open space classification.
9434310 Special benefit assessments for farm and agricultural land or (2) "Farm and agricultural land" means either (a) land
timber land-Definitions. in an contiguous ownershi of twenty or more acres (1)
8434320 Special benefit assessments for farm and agricultural land or yp h
timber land-Exemption from asscssmc rt-Proadurrs devoted primarily to the production of livestock or agricul-
(IM Fd.) Mile84 RCW-page 411
8434.020 Title 84 RCW: Property Taxes Y
rural commodities for commercial purposes, or (u) enrolled the open space classification, or (c) any land meeting the
in the federal conservation reserve program or its successor definition of farm and agricultural conservation land under
administered by the United States department of agriculture; subsection (8) of this section. As a condition of granting
(b) any parcel of land five acres or More but less than open space classification, the legislative body may not
twenty acres devoted primarily to agricultural uses, which require public access on land classified under(b)(iii) of this
has produced a gross income from agricultural uses equiva- subsection for the purpose of promoting conservation of
lent to one hundred dollars or more pdr acre per year for wetlands.
three of the five calendar years preceding the date of (2) "Farm and agricultural land" means either (a) any
application for classification under this chapter, or (c) any parcel of land that is twenty or more acres or multiple
parcel of land of less than five acres devoted primarily to parcels of land that are contiguous and total twenty or more
agricultural uses which has produced a gross income of one acres (i) devoted primarily to the production of livestock or
thousand dollars or more per year for three of the five agricultural commodities for commercial purposes, (ii)
calendar years preceding the date of apfllication for classifi- enrolled in the federal conservation reserve program or its
cation under this chapter. Agriculiltal lands shall also successor administered by the United States department of
include farm woodlots of less than twenty and more than agriculture, or (iii) other similar commercial activities as
five acres and the land on which appurtenances necessary to may be established by rule following consultation with the
the production, preparation or sale of the agricultural advisory committee established in *section 19 of this act; (b)
products exist in conjunction with the lands producing such any parcel of land that is five acres or more but less than
products. Agricultural lands shall also include any parcel of twenty acres devoted primarily to agricultural uses, which
land of one to five acres, which is not contiguous,but which has produced a gross income from agricultural uses equiva- .
otherwise constitutes an integral part of,farming operations lent to, as of January 1, 1993, (i) one hundred dollars or
being conducted on land qualifying under this section as more per acre per year for three of the five calendar years
"farm and agricultural lands". _ preceding the date of application for classification under this _
(3) "Tim5er land"means land in any contiguous chapter for all parcels of land that are classified under this
ownership of five or more acres which is devoted primarily subsection or all parcels of land for which an application for
to the growth and harvest of forest crops and which is not classification under this subsection is made with the granting
classified as reforestation land pursuant to *chapter 84.28 —authority prior to January 1, 1993, and (ii) on or after-
RCW. Timber land means the land on y. January 1, 1993, two hundred dollars or more per acre per
(4)"Current" or "currently" means as of the date on year for three of the five calendar years preceding the date
which propcny is to be listed and valued-by the county of application for classification under this chapter, (c)_any
assessor. parcel of land of less than five acres devoted primarily to
(5) "Owner" means the party or parties having the fee agricultural uses which has produced a gross income as of_
interest in land, except that where land is subject to real 4arivary 1, 1993, of(i)one thousand dollars or more per year
estate contract "owner" shall-mean the contract vendee. for three of the five calendar years preceding the date of
(6) "Contiguous" means land adjoirring and touching application for classification under this'chapter for all parcels
other property held by the same ownership. Land divided by of land that are classified under this subsection or all parcels
a public road, but otherwise an integral part of a farming of land for which an application for classification under this
operation,shall be considered contiguous. [1988 c 253 § 3; subsection is made with the granting authority prior to
1983 c 3 § 227; 1973 1st ex.s. c 212 § 2; 1970 ex.s. c 87 § January 1, 1993, and (ii) on or after January 1, 1993, fifteen
2.] hundred dollars or more per year for three of the five
"Reviser's note: Chapter 9428 RCW wap decodified pursuant to calendar years preceding the date of application for classifi-
1991 c 245§ 41. cation under this chapter. Parcels of land described in(b)(i)
and (c)(i) of this subsection shall, upon any transfer of the
8434.020 Definitions. (EfTectiv!January 1, 1993.) property excluding a transfer to a surviving spouse, be
As used in this chapter, unless a different meaning is subject to the limits of(b)(ii) and (c)(ii) of this subsection.
required by the context: Agricultural lands shall also include such incidental uses as
(1) "Open space land" means (a) any land area so are compatible with agricultural purposes, including wetlands
designated by an official comprehensive land use plan preservation, provided such incidental use does not exceed
adopted by any city or county and zoned accordingly[,] or twenty percent of the classified land and the land on which
(b) any land area, the preservation of which in its present appurtenances necessary to the production, preparation, or
use would (i) conserve and enhance natural or scenic sale of the agricultural products exist in conjunction with the
resources, or (ii) protect streams or water supply, or (iii) lands producing such products. Agricultural lands.shall also
promote conservation of soils, wetlands, beaches or tidal include any parcel of land of one to five acres, which is not
marshes, or(iv) enhance the value to the public of abutting contiguous, but which otherwise constitutes an integral part
or neighboring parks, forests, wildlife:preserves, nature of farming operations being conducted on land qualifying
reservations or sanctuaries"or other 'open space, or (v) under this section as "farm and agricultural lands'; or(d) the
enhance recreation.opportunities, or (vfi) preserve historic land on which housing for employees and the principal place
sites, or (vii) preserve visual quality along highway, road, of residence of the farm operator or owner of land classified
and street corridors or scenic vistas, or (viii) retain in its pursuant to (a) of this subsection is sited if: The housing or
natural state tracts of land not less than gone acre situated in residence is on or contiguous to the classified parcel; and the ,
an urban.area and open to public use on such conditions as use of the housing or the residence is integral to the use of
may be reasonably required by the legislative body granting the classified land for agricultural purposes.
j (Title 84 RCW—page 42) (1992 Ed.)
Title 84 RCW: Property Taxes
84s
(3) "Timber land" means an `
y parcel that
land that is five § 3.) c 378 § ]0; 1973 Ist exs. c 212 § 3; 1970 ex.s. c
or more acres or multiple parcels of Land that are contiguous § 3.J
and total five or more acres which is or are devoted primari-
ly to the growth and harvest of forest crops for commercial
purposes. A timber management plan shall be filed with the 8434.035 Applications for current use classifica- _
county legislative authority at the time (a) an application is °n—Approval or denial—Appeal—Duties of assessor
made for classification as timber land pursuant to this upon approval (Effective until January 1, 1993.) The
chapter or @) when a sale or transfer of timber land occurs assessor shall act upon the application for current use
classification of farm and agricultural lands under subsection
and a notice of classification continuance is signed. Timber
land means the land only. (2) of RCW 84.34.020, with due regard to all relevant
evidence. The application shall be deemed to have been
(4) "Current" or "currently" means as of the date on approved unless; prior to the first day of May of the year
which property is to be listed and valued by the assessor, after such application was mailed or delivered to the asses-
(5) "Owner" means the party or parties having the fee sor, he shall notify the applicant in writing of the extent to
interest in land, except that where land is subject to real which the application is denied. An owner who receives
estate contract owner" shall mean the contract vendee. notice that his application
(6) Contiguous means land adjoining and touchinghas been denied may appeal such
other property denial to the county legislative authority. Within ten days
p perry held by the same ownership. Land divided by following approval of the application, the assessor shall
a public road, but otherwise an integral part of a farming submit notification of such approval to the county auditor for
operation, shall be considered contiguous. recording
(7) "Granting authority" means the appropriate agency recording of state tax liens onareal property.ner
for the public
or official who acts on an application for classification of
land pursuant to this chapter. The assessor shall, as to any such land,make a notation
each year on the assessment list and the tax roll of the
(8) "Farm and agricultural conservation land" means assessed value of such land for the use for which it is-
either: classified in addition to the assessed value of such land were
(a)Land that was previously classified under subsection it not so classified. -
(2) of this section, that no longer meets the criteria of The assessor shall also file no>ige of both such values
subsection (2) of this section, and that is reclassified under with the county treasurer, who shall record such notice in the
subsection (1) of this section; or . lace and mararer
(b)Land that is traditional farmland that is not classified P provided for recording delinquent taxes.
under chapter 84.33 or 84.34 RCW, that has noeen (1973 1st ex.s. c 212 § 4.}
th
irrevocably devoted to a use inconsistent with agricultural _
JWuses, and that has a high potential for retuming-to commer- 84.34.035 Applications-for current use classifica-
ial agriculture. (1992 c 69 § 4; 1988 c 253 $3;T9'83c 3 tion—Approval or denial—Appeal—Duties of assessor
§ 227; 1973-1st exs. c 212 § 2; 1970 exs. c 87 § 2.J upon approval. (Effective January 1, 1993.) The assessor
*Reviser's note: Section 19 of this act was vetoed by the governor. shall act upon the application for current use classification of
farm and agricultural lands under RCW 84.34.020(2),-with
due regard to all relevant evidence. The application shall be
8434.030 Applications for current use classifica- deemed to have been approved unless, prior to the first day
tion—Forms—Fee—Times for making. An owner of of May of the year after such application was mailed or
agricultural land desiring current use classification under delivered to the assessor, the assessor shall notify the
subsection (2) of RCW 84.34.020 shall make application to applicant in writing of the extent to which the application is
the county assessor upon forms prepared by the state denied. An owner who receives notice that his or her
department of revenue and supplied by the county assessor. application has been denied may appeal such denial to the
An owner of open space or timber land desiring current use board of equalization in the county where the property is
classification under subsections (1) and (3) of RCW located, The appeal shall be filed in accordance with RCW
84.34.020 shall make application to the county legislative 84.40.038, within thirty days after the mailing of the notice
authority upon forms prepared by the state department of of denial. Within ten days following approval of the
revenue and supplied by the county assessor. The applica- application, the assessor shall submit notification of such,
tion shall be accompanied by a reasonable processing fee if approval to the county auditor for recording in the place and
such processing fee is established by the city or county manner provided for the public recording of state tax liens
legislative authority. Said application shall require only such _ on real property. The assessor shall retain a copy of all
information reasonably necessary to properly classify an area applications.
of land under this chapter with a notarized verification of the
truth thereof and shall include a statement that the applicant The assessor shall, s to any such land, make a notation
• is aware of the potential tax liability PP each year on the assessment list and the tax roll of the
P y involved when such assessed value of such land for the use for which it is
land ceases to be designated as open space, farm and classified in addition to the assessed value of such land were
agricultural or timber land. Applications must be made it not so classified. [1992 c 69 § 5; 1973 1st ex.s. c 212 §
during the calendar year preceding that in which such 4.]
classification is to begin. The assessor shall make necessary
formation, including copies of this chapter and applicable
gulations, readily available to interested parties, and shall 8434.037 Applications for current use.classifics-
render reasonable assistance to such parties upon request. Lion—To whom made—Factors—Review. (Effective until .
January 1,.1993.) Applications for classification under
(1992 xd.)
[Title 94 RCW—page 431
, I
I� 8434.037 Title 84 RCW: Property Taxes
RCW 84.34.020 subsection I or 3 shall iO O be made to the
county legislative authorij y. An application made for
classification of land under RCW 84.34.020 subsection
8434.037 Applications for current use classitca_
�i (1)(b), or(3) which is in an area subject to a comprehensive tion—To whom made—Factors—Review.plan shall be acted upon n the same manner in which iv January 1, 1993. (Effective
an
amendment to the comprehensive plan is processed.. reclassification under RCW 84 34.020(1) hall b ons for classification or
for
fl. Application made for classification of land which is in an the county legislative authors
� ty- An application made for
I area not subject to a compehonsive plan shall be aced classification or reclassification of land under RCW
after a public hearing and after notice of the hearing shall 434.020(1) (b) and (c) which is in an area subject to a
have been given by one publication in a newspaper of comprehensive plan shall b acted upon in the same manner
is general circulation in the artpa at least ten days before the in which an amendment to the comprehensive plan is
hag. PROVIDED, That applications for classification of processed. Application made for classification of land which
'i land in an incorporated area sha is in an area not ll be acted upon by a subject to a comprehensive plan shall be
i determining authority composed of three members of the acted upon after a public hearing and after notice of the
t: county legislative body andthree members of the city hearing shall have been given by one publication in a
legislative bony in which the land is located, y newspaper of general circulation in the area at least ten days
In determining whether all application made for classifi_ before the hearing: PROVIDED, That a licatio
for
3 classification of land in an incorporated area she be ac acted
cation under RCW 84-34.010, subsection (1)(b), or
Ij should be approved or disapproved, the granting authority upon by a granting authority composed of three members of
y take cognizance of the benefits to the general welfare the county legislative body and three members of the city
Of preserving the current use Hof the ro legislative body in which the land is located.
subject y P Poly which is the (2) In determinin wheth pp
j ct of application, and ilia consider whether or not S er-an a licatiori made for
Preservation of current use of the land when balanced against classification or reclassification under RCW 84.34.020(1) (b)
W the resulting revenue loss or tax shift.from and (c) should be approved or disapproved, the
_gtanung the authority may take cognizance of the benefits to the general
c. application will (1) conserve or enhance na
ii'• scenic resources, (2) protectstreams, stream corrru do Sr Welfare of preserving the current use of theproperty li! _ wetlands, natural shorelines and aquifers, (3) protect soil is the subject of application, and shall considr which
resources and unique or critical wildlife and native plant (a) The resulting revenue loss or tax shift;
habitat, (4) Promote canservatipn principles b (b) Whether granting
by offering educational o p y example or under. RCW 84.34.020 IFPlicauon for land aPp9g
ppom�ri sides, (5) enhance the value ( )(b) will (i) conserve or enhance
tect streams,
of abutting or neighboring park$, forests, wildlife preserves, natural, cultural, or scenic resources, ii nature reservations,neighboring
art stream corridors, wetlands, natural shorelinesoand aquifers,
es, or other open spaces, (6) (sss)protect soil resources and unique or critical wildlife and
enhance recreation opportunities, (7) preserve historic and
affect any other factors relevant in native plant habitat, (iv)promote conservation principles by
archaeological sites, (8) a
weighing benefits to the general welfare of preserving the example or by offering educational opportunities,current use of the property: PROVIDED enhance the value of abutting or neighborin , forests,
benefit rating system is adopted sunder ED 8at if a Sublic the wildlife preserves, nature reservations, sanctuaries, or othercounty legislative authority shall rate property applying for open spaces, (vi) enhance recreation opportunities, (vii)
classification under RCW 84.34i020 1 ' preserve historic and archaeological sites, viii
) preserve
t )(b) according a the visual quality along highway, road, and street corridors or
public benefit rating system in. determining whether an application should be approvedior disapproved, but when scenic vistas, (ix) affect any other factors relevant in
weighing benefits to the genera] welfare of preserving the
such a system is adopted, opgn space properties then classified under this chapter which do not qualify under the current use of the property; and
system shall not be removed from classification but may be (c) Whether
rating system: PRO_ Stunting the application for land applying
rated according to the public benefit
under RCW 84.34.020(1)(c) will (i) either preserve land
VIDED FURTHER, That the granting authors previously classified under RCW 84.34.020(2) or preserve
the application with respect to only part of the la�ndywhPh is land that is traditional farmland and not classified under
the subject of the application: AND PROVIDED land D �R_ chapter 84.33 or 84.34 RCW ii
THER, That if an is potential for returning to commerciapa agricultureserve re, andi(ui)
applicant may withdraw the entire application:CA D affect any other factors relevant in weighing benefits to the
PROVIDED FURTHER, That the granting authorit general welfare of preserving the current use of property.
y in approving in part or whole an application for land classified (3) If a public benefit rating system is adopted under .
pursuant to RCW 8434.020(1) on(3)may also r RCW 84.34.055, the county legislative authority shall rate
certain conditions be met, includipg but not limited to the Property for which application for classification has been
granting of easements: AND PROVIDED FURTHER, That made under RCW 84.34.020(1) (b) and (c) according to "'Ift the granting or denial of the application for current use public benefit rating system in determining whether aW
classification-is a legislative determination and shall be application should be approved or disapproved, but when
reviewable only for arbitrary and 1capricious actions. The such a system is adopted, open space properties then
granting authority may not require the granting of eaSements classified under this chapter which do not qualify under the
for land classified pursuant to RCW 84.34.020(3) [1985 c system shall not be removed from classification but may be
393 § I; 1984 c 111 § 1; 1973 1st ex.s. c 212 § 5.) rated according to the public benefit rating system.
[Title 84 RCW—page 44)
Title 84 RCW: Property Taxes
8434.037
0
(4) The granting authority may approve the application
with respect to only part of the land which is the subject of
the application. If any part of the application is denied, the
applicant may withdraw the entire application. The granting
authority in approving in part or whole an application for
land classified or reclassified pursuant to RCW 84.34.020(1)
may also require that certain conditions be met, including but
not limited to the granting of easements. As a condition of
granting open space classification, the legislative body may
not require public access on land classified under RCW
8434.020(1)(b)(iii) for the purpose of promoting conserva-
tion of wetlands.
(5) The granting or denial of the application for current
use classification or reclassification is a legislative determi-
nation and shall be reviewable only for arbitrary and
capricious actions. (1992 c 69 § 6; 1985 c 393 § 1; 1984 c
111 § 1; 1973 1st ex.s. c 212 § 5.]
8434.041 Application for current usi classifica-
tion —Forms —Public hearing —Approval or denial.
(Effective January 1, 1993.) An application for current use
classification under RCW 84.34.020(3) shall be made to the
county legislative authority.
. (1) The application shall be -shade upon forms prepared
by the department of revenue and supplied by the granting
authority and shall include the following: .
(a) A legal description of, or assessor's parcel numbers
for, all land the applicant desires to be classified as timber
land;
(b) The date or dates of acquisition of the land;
(c) A brief description of the timber on the land, or if
the timber has been harvested, the owner's plan for restock-
ing;
(d) Whether there is a forest management plan for the
land;
(e) If so, the nature and extent of implementation of the
plan;
(f) Whether the land is used for grazing;
(g) Whether the land has been subdivided or a plat filed
with respect to the land;
(h) Whether the land and the applicant are in compli-
ance with the restocking, forest management, fire protection,
insect and disease control, weed control, and forest debris.
provisions of Title 76 RCW or applicable rules under Title
76 RCW;
(i) Whether the land is subject to forest fire protection
assessments pursuant to RCW 76.04.610;
(j) Whether the land is subject to a lease, option, or
other right that permits it to be used for a purpose other than
growing and harvesting timber
(k) A summary of the past experience and activity of
the applicant.in growing and harvesting timber,
(1) A summary of current and continuing activity of the
applicant in growing and harvesting timber,
(m) A statement that the applicant is aware of the
potential tax liability involved when the land ceases to be
classified as timber land.
(2) An application.made for classification of land under
RCW 84.34.020(3) shall be acted upon after a public hearing
and after notice of the hearing is given by one publication in
a newspaper of general circulation in the area at least ten
days before the hearing. Application for classification of
land in an incorporated area shall be acted upon by a
granting authority composed of three members of the county,
legislative body and three members of the city legislative
body in which the land is located.
(3) The granting authority shall act upon the application
with due regard to all relevant evidence and without any one
or more items of evidence necessarily being determinative,
except that the application may be denied for one of the
following reasons, without regard to other items:
(a) The land does not contain a stand of timber as
defined in chapter 76.09 RCW and applicable rules, except
this reason shall not alone be sufficient to deny the applica-
tion (i) if the land has been.recently harvested or supports a
growth of brush or noncommercial type timber, and the
application includes a plan for restocking within three years
or the longer period necessitated by unavailability of seed or
seedings [seedlings], or (ii) if only isolated areas within the
land do not meet minimum standards.due to rock outcrop-
pings, swamps, unproductive soil, or other natural conditions;
(b) The applicant, with respect to the land, has failed to
comply with a final administrative or judicial order with
respect to a violation of the restocking, forest management,
fun protection, insect and disease control, weed control, and
forest debris provisions of Title 76 RCW or applicable rules
under Title-76 RCW;
(c) The land abuts a body of salt water and lies between
the line of ordinary high tide and a line paralleling the
ordinary high tide line and two hundred feet horizontally
landward from the high tide line.—
The granting authority may approve the application with
respect to only part of the land that is described in the
application, and if any part of the application is denied. the
applicant may withdraw the entire application. The granting
authority, in approving in part or whole an application for
land classified pursuant to RCW 84.34.020(3), may also
require that certain conditions be met.
Granting or denial of an application for current use
classification is a legislative determination and shall be
reviewable only for arbitrary and capricious actions. The
granting authority may not require the granting of easements
for land classified pursuant to RCW 84.34.020(3).
The granting authority_ shall approve or disapprove an
application made under this section within six months
following the date the application is received. (1992 c 69 §.
20.).
84.34.045 Incorrect classification —Assessor's
duties —Expiration of section. (Effective January 1,
1993.) If approval of an application for classification or
reclassification under RCW 84.34.020 (1). (2), or (3) results
in the incorrect classification of a parcel of land the assessor
may place the property in the correct classification. Such a
correction shall not be considered a withdrawal or removal
and is not subject to additional tax under RCW 9434.108.
The assessor will notify the landowner of any correction of
classification.
This section expires. on December 31, 1995. (1992 c 69
§ 21.J
(1992 Ed.)
[Title 94 RCW—page 451
9434.050
Title 84 RCW: Property Taxes
84.34.050 Notice of approval or disapproval—,
Procedure when approval granted. (Effective until
January 1, 1993.) (1) The granting authority shall immedi-
ately notify the county assessor anO the applicant of its
approval or disapproval which shall in no event be more
than six months from the receipt ofisaid application. No
land other than farm and agricultural land shall be consid-
ered qualified under this chapter until an application in
regard thereto has been approved by the appropriate legisla-
tive authority.
(2) When the granting authority $irids that land qualifies
under this chapter, it shall file notice of the same with the
assessor within ten days. The assessor shall, as to any such
land, make a notation each year on the assessment list and
the tax roll of the assessed value of such land for the use for
which it is classified in addition to'the assessed value of
such land were it not so classified.
(3) Virithirr ten days following receipt of the notice from
the granting authority that such land qualifies under this
chapter, the assessor shall submit such notice to the county
auditor for recording in.the place and manner provided for
the public recording of state tax liens on real property.
(4) The assessor shall also file ngtice of both such value
with the county treasurer, who shall record such notice in the
place and manner provided for recording delinquent taxes.
(1973 1st ex.s. c 212 § 6; 1970 ex.s c 87 § 5.)
84.34.050 Notice of approval or disapproval —
Procedure when approval granted.'; (Effective January 1,
1993.) (1) The granting authority shall immediately notify
the assessor and thrapplicant of its approval or disapproval
which shall in no event be more than six months from the
receipt of said application. No land other than farm and
agricultural land shall be classified tinder this chapter until
an application in regard thereto has; been approved by the
appropriate legislative authority.
(2) When the granting authority classifies land under
this chapter, it shall file notice of thu same with the assessor
within ten days: The assessor shall, as to any such land,
make_a notation eachyear on the assessment list and the tax
roll of the assessed value of such land for the use for which
it is classified in addition to the assessed value of such land
were it not so classified.
(3) Within ten days following receipt of the notice from
the granting authority of classification of such land under
this chapter, the assessor shall sultmit such notice to the
county auditor for recording in the place and manner
provided for the public recording or state tax liens on real
property. [1992 c 69 § 7; 1973 lst ex.s. c 212 § 6; 1970
ex.s. c 87 § 5.1
8434.055 Open space priorilties—Open space plan
and public benefit rating system. (1) The county legisla-
tive authority may direct the county planning commission to
set open space priorities and adopt, after a public hearing, an
open space plan and public benefit rating system for the
county. The plan shall consist of criteria for determining
eligibility of lands, the process far establishing a public
benefit rating system, and an assessed valuation schedule.'
The assessed valuation schedule shall be developed by the
county assessor and shall be a percentage of market value
based upon the public benefit rating system. The open space
plan, the public benefit rating system, and the assessed
valuations schedule shall not be effective until approved by*
the county legislative authority after at least one public
hearing: PROVIDED, That any county which has complied
with the procedural requisites of *this act, prior to July 28,
1985, need not repeat those procedures in order to adopt an
open space plan pursuant to *this act.
(2) In adopting an open space plan, recognized sources
shall be used unless the county does its own survey of
important open space priorities or features, or both. Recog-
nized sources include but are not limited to the natural
heritage data base; the state office of historic preservation;__
the interagency committee for outdoor recreation inventory
of dry accretion beach and shoreline features; state, national,
county, or city registers of historic places; the shoreline
master program; or studies by the parks and recreation
commission and by the department of fisheries, wildlife,
and natural resources. Features and sites may be verified by
an outside expert in the field and approved by the appropri-
ate state or local agency to be sent to the county legislative
authority for final approval as open space. _
(3) When the county -open space plan is adopted, owners
of open space lands then classified under this chapter shall
be notified in the same manner as is provided in RCW
84.40.045 of their new assessed value. These sands may be
removed from classification, upon request of owner, without
penalty within thirty days of notification of value. —
(4) The open space plan and public benefit rating
system under thirseetion may be adopted for taxes payab
in 1986 and thereafter. [1988 c 36 § 62; 1985 c 393 § 3.
*Reviser's note: "This act" consists of the enactment of RCW
84.34.055 and 84.34.057 and the 1985 c 393 amendments to RCW
84.34.037 and 8434.060. —
8434.060 Determination of true and fair value of
classified land —Computation of assessed value. (Effec-
tive until January 1, 1993.) In determining the true and
fair value of open space land and timber land, which has
been classified as such under the provisions of this chapter,
the assessor shall consider only the use to which such
property and improvements is currently applied and shall not
consider potential uses of such property. The assessor shall
compute the assessed value of such property by using the
same assessment ratio which he applies generally in comput-
ing the assessed value of other property: PROVIDED, That
the assessed valuation of open space land with no current
use shall not be less than that which would result if it were
to be assessed for agricultural uses, except that the assessed
valuation of open space land with no current.use may be
valued based- on the public benefit rating system adopted
under RCW 84.34.055: PROVIDED FURTHER, That
timber land shall be valued according to chapter 84.33 RCW.
(1985 c 393 § 2; 1981 c 148 § 10; 1973 1st ex.s. c 212 § 7;
1970 ex.s. c 87 § 6.] .
Purpuse---Severab,lity-Effective dates--1981 c 148: See notes
following RCW 9433.110. 0
94.34.060 Determination of true and fair value of
classified land —Computation of assessed value. (Effec-
tive January 1, 1993.) In determining the true and fair
value of open space land and timber land, which has been
[Title 94 RCW—page 461 (1992 FA)
Title 84 RCW: Property Taxes
classified as such under the provisions of this chapter, the
assessor shall consider only the use to which such property
and improvements is currently applied and shall not consider
potential uses of such property. The assessed valuation of
open space land shall not be less than the minimum value
per acre of classified farm and agricultural land except that
the assessed valuation of open space land may be valued
based on the public benefit rating system adopted under
RCW 8434.055: PROVIDED FURTHER, That timber land
shall be valued according to chapter 8433 RCW. [1992 c
69 § 8; 1985 c 393 § 2; 1981 c 148 § _10; 1973 1st exs. c
212 § 7; 1970 exs. c 87 § 6.]
Purpose—SeverabWty—Effective dates. -1981 c 148: See note
following RCW 8433.110.
8434.065 Determination of true and fair value of
farm and agricultural land —Computation —Definitions.
(Effective until January 1, 1993.) The true and fair value
of farm and agricultural, land shall be determined by consid-
eration of the earning or productive capacity of comparable
lands from crops grown most typically in the area averaged
over not less than five years, capitalized at indicative rates.
The earning or productive capacity of farm and agricultural
lands shall be the "net cash rental', capitalized at a "rate of
interest" charged on long term loans secured by a mortgage
on farm or agricultural land plus a component for property
taxes.
For the purposes of the above computation:
(i) The term "net cash rental" shall mean the average
rental paid on an annual basis, in cash or its equivalent, for
the land being appraised and other farm and agricultural- land
of similar quality and similarly situated that4s available for
MWease for a period of at least three years to any reliable
erson without unreasonable restrictions on its use for
production of agricultural crops. where shall be allowed as
a deduction from the marts] received or computed any costs
of crop production charged against the landlord if the costs
are such as are customarily paid by a landlord. If "net cash
rental' data is not available, the earning or productive
capacity of farm and agricultural lands shall be determined
by the cash value of typical or usual crops grown on land of
similar quality and similarly situated averaged over not less
than five years. Standard costs of production shall be
allowed as a deduction from the cash value of the crops.
The current "net cash rental" or "earning capacity" shall
be determined by the assessor with the advice of the adviso-
ry committee as provided in RCW 84.34.145. and through a
continuing study witFrn his office, assisted by studies of the
department of revenue. This net cash rental figure as it
applies to any farm and agricultural land may be challenged
before the same boards or authorities as would be the case
with regard to assessed values on general property.
(2) The term "rate of interest" shall mean the -rate of
interest charged by the farm credit administration and other
large financial institutions regularly making loans secured by
farm and agricultural lands through mortgages or similar
legal instruments, averaged over, the immediate past five
years. ,
The "rate .of interest" shall be determined annually by
jdiption of a rule by the revenue department of the state of
hington, and such rule shall be published in the state
register not later than January 1 of each year for use in that
8434.0k
1
assessment year. The determination of the revenue depart.
ment may be appealed to the state board of tax appeals
within thirty days after the date of publication by any owner
of farm or agricultural land or the assessor of any county
containing farm and agricultural land.
(3) The "component for property taxes" shall be a
percentage equal to the estimated millage rate times the legal
assessment ratio. [1989 c 378 § 11; 1973 1st exs. c 212 §
10.]
8434.065 Determination of true and fair value of
farm and agricultural land —Computation —Definitions.
(Effective January 1, 1993.) The true and fair value of
farm and agricultural land shall be determined by consider-
ation of the earning or productive capacity of comparable
lands from crops grown most typically in the area averaged
over not less than five years, capitalized at indicative rates.
The earning or productive capacity of farm and agricultural
lands shall be the "net cash rental", capitalized at a "rate of
interest" charged on long tern loans secured by a mortgage
on farm or agriculturailand plus a component for property
taxes. The current use value of land under RCW
84.34.020(2)(d) shall be established as: The prior year's
average value of open space farm and agricultural land used
in the county plus the value -of land improvements such as
septic, water, and power used to serve the residence. This
shall not be interpreted to require the assessor to list im-
provements to the land with the value of the land.
For the purposes of the above computation:
(1) The term "net cash rental" shall mean the average
rental paid on an annual basis, in cash, for the land being
appraised and other farm and agricultural land of imilar
quality and similarly situated that is available for lease for a
period of at least three yeah to any reliable person without
unreasonable restrictions on its use for production of
agricultural crops. There shall be allowed as a deduction
from the rental received or computed any costs of crop
production charged against the landlord if the costs are such
as are customarily paid by a landlord. If "net cash rental"
data is not available, the earning or.productive capacity of
farm and agricultural lands shall be determined by the cash
value of typical or usual crops grown on land of similar
quality and similarly situated averaged over not less than
five years. Standard costs of production shall be allowed as
a deduction from the cash value of the crops.
The current "net cash rental" -or "earning capacity" shall
be determined by the assessor with the advice of the adviso-
ry committee as provided in RCW 8434.145, and through a
continuing internal study, assisted by studies of the depart-
ment of revenue. This net cash rental figure as it applies to
any farm and agricultural land may be challenged before the
same boards or authorities as would be the case with regard
to assessed values on general property.,
(2) The term "rate of interest" shall mean the rate of
interest charged by the farm credit administration and other
large financial institutions regularly making loans secured by
farm and agricultural lands through mortgages or similar
legal instruments. averaged over the immediate past five
years.
The'"rate of interest" shall be determined annually by a
rule adopted by the department of revenue and such rule
(1"2 U) rritle 84 RCW—page 471 '
8434.065 Title, 84 RCW: Property Taxes
shall be published in the state register not later than January
1 of each year for use in that assessment year. The depart-
ment of revenue determination may b¢ appealed to the state
board of tax appeals within thirty diays after the date of
publication by any owner of farm or agricultural land or the
assessor of any county containing farm and agricultural land.
(3) The 'component for property taxes" shall be a figure
obtained by dividing the assessed valu¢ of all property in the
county into the property taxes levied within the county in the
year preceding the assessment and mvldplying the quotient
obtained by one hundred. (1992 c 691§ 9; 1989 c 378 § II;
1973 1 st ex.s. c 212 § 10.)
9434.070 Withdrawal from classification. (Effec-
tive until January 1, 1993.) When land has once been
classified under this chapter, it shall remain under.such
classification and shall not be applied to other use except a
transfer between classifications under RCW 84.34.020 (2)
and (3) for at least ten years from thtl date of classification
and shall continue under such classiftpation until and unless
withdrawn from classification after ;notice of request for
withdrawal shall be made by the owner. During any year
after eight years of the initial ten -ye* classification period
have elapsed, notice of request for withdrawal of all or a.
portion of the land, which shall be.irmvocable, may be given
by the owner to the county assessor or assessors of the
county or counties in which such land is situated. In the
event that a portion of a parcel is removed from classifica-
tion, the remaining portion must meet !the same requirements
as did the entire parcel when such; land was originally
granted classification pursuant wthis Chapter. Within seven
days the county assessor shall transmit one copy of such
notice to the legislative body which originally approved the
application. The county assessor or assessors, as the case
may be, shall, when two assessment years have elapsed
following the date of receipt of such (notice, withdraw such
land from such classification and the land shall be subject to
the additional tax due under RCW KN.108: PROVIDED,
That agreement to tax according to use shall not be consid=
ered to be a contract and can be abrogated at any time by
the legislature in which event no additional tax or penalty
shall be imposed. [1984 c III § 2; 1973 1st ex.s. c 212 §
8; 1970 ex.s. c 87 § 7.)
8434.070 Withdrawal from giassification. (Effec.
tive January 1, 1993.) (1) Whet} land has once been
classified. under this chapter, it shall remain under such
classification and shall not be applied; to other use except as
provided by subsection (2) of this section for at least ten
years from the date of classification and shall continue under
such classification until and unless withdrawn from classifi-
"don after notice of request for withdrawal shall be made
by the owner. During any year after eight years of the
initial ten-year classification period have elapsed, notice of -
request for withdrawal of all or a portion of the land may be
given by the owner to the assessor or assessors of the county
or counties in which such land is situated. In the event that
a portion of a parcel is removed frpm classification, the
remaining portion must meet* the satrhe requirements as did
the entire parcel when such land was originally granted
classification pursuant to this chapter unless the remaining
parcel has different income criteria. Within seven days the
assessor shall transmit one copy of such notice to the
legislative body which originally approved the application. Mr
The assessor or assessors, as the case may be, shall, when
two assessment years have elapsed following the date of
receipt of such notice, withdraw such land from such
classification and the land shall be subject to the additional
tax and applicable interest due under RCW 84.34.108,
Agreement to tax according to use shall not be considered to
be a contract and can be abrogated at any time by the
legislature in which event no additional tax or penalty shall
be imposed.
(2) The following reclassifications are not considered
withdrawals or removals and are not subject to additional tax
under RCW 8434.108:
(a) Reclassification between lands under RCW
8434.020 (2) and (3);
(b) Reclassification of land classified under RCW
84.34.020 (2) or (3) or chapter 84.33 RCW to open space
land under-RCW 84.34.020(1); -
(c) Reclassification of land classified under RCW
8434.020 (2) or (3) to forest land classified under chapter
8433 RCW; and —
(d) Reclassification of land classified as open space land
under RCW 84.34.020(1)(c) and reclassified to farm and
agricultural land under RCW 84.34.020(2) if the land had —
been, previously classified as faint and agricultural land
under RCW 84.34.020(2).
(3) Applications for reclassification shall be subject to
applicable provisions of Ri£W 84.34.037, 84.34.035,�
9434.041, and chapter 84.33 RCW.
(4) The income criteria for land classified under RCW
84.34.020(2) (b) and (c) may be deferred for land being
reclassified from land classified under RCW 9434.020 (1)(c)
or (3), or chapter 84.33 RCW into RCW 84.34.020(2) (b) or
(c) for a period of up to five years from the date of reclassi-
fication. [1992 c 69 § 10; 1984 c I I I § 2; 1973 1st ex.s. c
212 § 8; 1970 ex.s. c 87. § 7.]
8434.080 Change in use. (Effective until January.
1, 1993.) When land which has been classified-vnderthis
chapter as open space land, farm and agricuttural land, or
timber land is applied to some other use, exceprthrough
compliance with RCW 84.34.070, or except as a result solely
from any one of the conditions listed in RCW 84.34.108(5),
the owner shall within sixty days notify the county assessor
of such change in use and additional real property tax shall
be imposed upon such land in an amount equal to the sum
of the following: -
(1) The total amount of the additional tax due under
RCW 84.34.108, plus
(2) A penalty amounting to twenty percent of the
amount determined in subsection (1) of this section. [1973
1st ex.s. c 2I2 § 9; 1970 ex.s. c 87 § 8.1
84.34.080 Change in use. (Effective January 1,
1993.) When land which has been classified under this
chapter as open space land, farm and agricultural land, or
timber land is applied to some other use, except through
compliance with RCW 84.34.070, or except as a result solely
from any one of the conditions listed in RCW 84.34.108(5),
(Title 94 RCW—page 481 (1992 U)
0
i
Title 84 RCW: Property Taxes ; 8434.0a
the owner shall within sixty days notify the county assessor
of such change in use and additional real property tax, shall
be imposed upon such land in an amount equal to the sum
of the following:
(1) The total amount of the additional tax and applicable
interest due under RCW 94.34.108; plus
(2) A penalty amounting to twenty percent of the
amount determined in subsection (1) of this section. (1992
c 69 § 11; 1973 1st exs. c 212 § 9; 1970 exs.. c 87 § 8.)
8434.090 Extension of additional tax and penalties
on tax roll —Lien. The additional tax and penalties, if any,
provided by RCW 84.34.070 and 8434.080 shall be extend-
ed on the -tax roll and shall be, together with the interest
thereon, a lien on the land to which such tax applies as of
January 1st of the year for which such additional tax is
imposed. Such lien shall have priority as provided in
chapter 84.60 RCW: PROVIDED, That for purposes of all
periods of limitation of actions specified in Title 84 RCW,
the year in which the tax became payable shall be as
specified in RCW 8434.100. (1970 exs. c 87.§ 9.]
8434.100 - Payment of additional tax, penalties,
and/or interest. The additional tax, penalties, and/or
interest provideny RCW 94.34.070 and 8434.080 shall be
payable in full thirty days after the date which the treasurers
statement therefor is rendered. Such additional tax when
collected -shall be distributed by the county treasurer in the
same manner .in which current taxes applicable to the subject
land are distributed. [1980 c 134 § 4; 1970 exs. c 87 § 10.]
8434.108 Removal of designation—FacUas—Notice
of continuance —Additional tax —Lien —Delinquencies —
Exemptions. (Effective until January 1, 1993.) (1) When
land has once been classified under this chapter, a notation
of such designation shall be made each year upon the
assessment and tax rolls and such land shall be valued
pursuant to RCW 84.34.060 or 9434.065 until removal of all
or a portion of such designation by the assessor upon
occurrence of any of the following:
(a) Receipt of notice from the owner to remove all or a
portion of such designation;
(b) Sale or transfer to an ownership making all or a
portion of such land exempt from ad valorem taxation;
(c) Sale or transfer of all or a portion of such land to a
new owner, unless the new owner has signed a notice of
classification continuance. The signed notice of continuance
shall be attached to the real estate excise tax affidavit
provided for in RCW 82.45.120, as now or hereafter
amended. The notice of continuance shall be on a form
prepared by the department of revenue. If the notice of
continuance is not signed by the new owner and attached to
the real estate excise tax affidavit, all additional taxes
calculated pursuant to subsection (3) of. this section shall
become due and payable by the seller or transferor at time
of sale. The county auditor shall not accept an -instrument
of conveyance of classified land for filing or recording
unless the new owner has signed the notice of continuance
or the additional tax has been paid. The seller, transferor, or
new owner may appeal the new assessed valuation calculated
under subsection (3) of this section to the county board of
equalization. Jurisdiction is hereby conferred on the county
board of equalization to hear these appeals;
(d) Determination by the assessor, after giving the
owner written notice and an opportunity to be heard, that all
or a portion of such land is no longer primarily devoted to
and used for the purposes under which it was granted
classification.
(2) Within thirty days after such removal of all or a
portion of such land from current use classification, the
assessor shall notify the owner in writing, setting forth the
reasons for such removal. The seller, transferor, or owner
may appeal such removal to the county board of equaliza-
tion.
(3) Unless the removal is reversed on appeal, the
assessor shall revalue the affected ]arid with reference.to full
market value on the date of removal from classification.
Both the assessed valuation before and after the mmoval of
classification shall be listed and taxes shall be allocated
according to that part of the year to which each assessed
valuation applies. Except as provided in subsection (5) of
this section, an additional tax shall be imposed which shall
be due and payable to the county treasurer thirty days after
the owner is notified of the amount of the additional tax.' As
soon as possible, the assessor shall compute the amount of
such an additional tax and the treasurer shall mail notice to
the'owner of the amount thereof and the date on which
payment is due. The amount of such additional tax shall be
equal to: - -
(a) The difference between the property tax paid as
"open space land", "farm and agricultural land or "timber
land" and the amount of property tax otherwise due and
payable for the seven years last past had the land not been
so classified; plus
(b) Interest upon the amounts of such additional tax paid
at the same statutory rate charged on delinquent property
taxes from the dates on which such additional tax could have
been paid without penalty if the land had been assessed at a
value without regard to this chapter.
(4) Additional tax, together with applicable interest
thereon, shall become a lien on such land which shall attach
at the time such land is removed from current use classifica-
tion under this chapter and shall have priority to and shall be
fully paid and satisfied before any recognizance, mortgage,
judgment, debt, obligation or responsibility to or with which
such land may become charged or liable. Such lien may be
foreclosed upon expiration of the same period after delin-
quericy and in the same manner provided by law for famclo-
sure of Iiens for delinquent real property taxes as provided
inRCW 84.64.050 now or as hereafter amended. Any
additional tax unpaid on its due date shall thereupon become
delinquent. From the date of delinquency until paid, interest
shall be charged at the same rate applied by law to delin-
quent ad valorem property taxes.
(5) The additional tax specified in subsection (3) of this
section shall not be imposed if the removal of designation
pursuant to subsection (1) of this section resulted solely
from. -
(a) Transfer to a government entity in exchange for
other land located within the state of Washington; .
(b) A taking through the exercise of the power of
eminent domain, or sale or transfer to an entity having the
(1992 Ed)
[Title 84 RCW—page 491
9434.108 Title 84 RCW: Property Taxes
power. of eminent domain in anticipatijon of the exercise of
su-n power,
(c) Sale or transfer of land within two years after the
death of the owner of at least a fifty portent interest in such
land;
'(d) A natural disaster such as a flood, windstorm,
earthquake, or other such calamity rather than by virtue of
the act of the landowner changing theuse of such property;
(e) Official action by an agency of the state of Washing-
ton or by the county or city within which the land is located
which disallows the present use of such land;
(f) Transfer to a church and such land would qualify for
property tax exemption pursuant to RCW 8436.020; or
(g) Acquisition of property interests by state agencies or
agencies or organizations qualified under RCW 94.34.210
and 64.04.130 for the purposes enumerated in those sections:
PROVIDED, That at such time as those property interests
are not used for the purposes enumerated in RCW 8434.210
and 64.04.130 the additional tax specified in subsection (3)
of this section shall be.imposed. [19$9 c 378 § 35; 1985 c
319 § 1; 1983 c 41 § 1; 1980. c 13* § 5; 1973 1st ex.s. c
212 § 121
9434.108 Removal of classification aFactors—
Notice of continuance —Additional tax —Lien —
Delinquencies —Exemptions. (Effective January 1, 1993.)
(1) When land has once been classified under this chapter,
a notation of such classification shall be made each year
upon the assessment and tax•ratls and such land shall be
valued pursuant to RCW 84.34.060 or 84.34.065 until
removal of all or a portion of such; classification by the
assessor upon occurrence of any of the following:
(a) Receipt of notice from the ogler to remove all or a
portion of such classification;
(b) Sale or transfer to an ownership, except a transfer
that resulted from a default in loanpayments made to or
secured by a governmental agency that intends to or is
required by law or regulation to resoll the property for the
same use as before, making all or a portion of such land
exempt from ad valorem taxation;
(c) Sale or transfer of all or a portion of such land to a
new owner, unless the new owner has signed a notice of
classification continuance, except transfer to an owner who
is an heir or devisee of a deceased owner shall nor, by itself,
result in removal of classification. The signed notice of
continuance shall be attached to the real estate excise tax
affidavit provided for in RCW 82.45A20, as now or hereaf-
ter amended The notice of eontinuapce shall be on a form
-prepared by the department of revenue. If the notice of
continuance is not signed by the. new owner and attached to
the real estate excise tax affidavit, all additional taxes
calculated pursuant to subsection t3) of this section shall
become due and payable by the seller or transferor at time
of sale. The county auditor shall not accept an instrument
of conveyance of classified land fbr filing or recording
unless the new owner has signed the notice of continuance
or the additional tax has been paid. The seller, transferor, or
new owner may appeal the new assessed valuation calculated
under subsection (3) of this section to the county board of
equalization. Jurisdiction is hereby Conferred on the county
board of equalization to hear these appeals;
(d) Determination by the assessor, after giving the
owner written notice and an opportunity to be heard, that all
or a portion of such land no longer meets the criteria for
classification under this chapter. The criteria for classifica-
don pursuant to this chapter continue to apply after classifiMV
-
cation has been granted.
The granting authority, upon request of an assessor,
shall provide reasonable assistance to the assessor in making
a determination whether such land continues to meet the
qualifications of RCW 8434.020 (1) or (3). The assistance
shall be provided within thirty days of receipt. of the request.
(2) Within thirty days after such removal of all or a
portion of such land from current use classification, the
assessor shall notify the owner in writing, setting forth the
reasons for such removal. The seller, transferor, or owner
may appeal such removal to the county board of equaliza-
tion.
(3) Unless the removal is reversed on appeal, the
assessor shall revalue the affected land with reference to full
market value on the date of removal from classification.
Both the assessed valuation before and after the removal of
classification shall be listed and taxes shall be allocated
according to that part of the year to which each assessed
valuation applies. Except as provided in subsection (5) of
this section, an additional tax, applicable interest, and penalty
shall be imposed which shall be due and payable to the
county treasurer -thirty days after the owner is notified of the
amount of the additional tax. As soon as possible, the
assessor shall compute the amount of such an additional tax,
applicable interest, and penalty and -the treasurer shall mail _
notice to the owner of the amount thereof and the date on
�
which payment is due. The amount of such additional tax,
applicable interest, and penalty shall be determined as
.follows: _
(a) The amount of additional tax shall be -equal to the
difference between the property tax paid as "open space
land", farm and agricultural land", or "timber land" and the
amount of property tax otherwise due and payable for the
seven years last past had the land not been so classified;
(b) The amount of applicable interest shall be equal to
the interest upon the amounts of such additional tax paid at
the same statutory. rate charged on delinquent property taxes
from the datesbn which such additional tax could have been
paid without penalty if the land had. been assessed at a value
without regard to this chapter,
(c) The amount of the penalty shall be as provided in
RCW 84.34.080. The penalty shall not be imposed if the
removal satisfies the conditions of RCW 8434.070.
(4) Additional tax, applicable interest, and penalty, shall
become a lien on such land which shall attach at the time -
such land is removed from classification under this chapter
and shall have priority to and shall be fully paid and
satisfied before any recognizance, mortgage, judgment, debt,
obligation or responsibility to or with which such land may
become charged or liable. Such lien may be foreclosed upon
expiration of the same period after delinquency and in the
same manner provided. by law for foreclosure of liens for
delinquent real property taxes as provided in RCW 84.64.050
now or as hereafter amended. Any additional tax unpaid 00
its due date shall thereupon become delinquent. from the
date.of delinquency until paid, interest shall be charged at
(Title 94 RCW—page 501 (1992 Ea)
Title 84 RCW: Property Taxes
8434.108
the same rate applied by law to delinquent ad valorem
Property taxes.
(5) The additional tax, applicable interest, and penalty
specified in subsection (3) of this section shall not be
imposed if the removal of classification pursuant to subsec-
tion (1) of this section resulted solely from:
(a) Transfer to a government entity in exchange for
other land located within the state of Washington;
(b)(1) A taking through the exercise of the power of
eminent domain, or (if) sale or transfer to an entity having
the power of eminent domain in anticipation of the exercise
of such power, said entity having manifested its intent in
writing or by other official action;
(c) A natural disaster such as a flood, windstorm,
earthquake, or other such calamity rather than by virtue of
the act of the landowner changing the use of such property;
(d) Official action by an agency of the state of Wash-
ington or by the county or city within which the land is
located which disallows the present use of such land;
(e) Transfer of land to a church when such land would
qtialify for exemption pursuant to RCW 84.36.020;
(f) Acquisition of property interests by state agencies or
agencies or organizations qualified under RCW 84.34.210
and 64.04.130 for the purposes enumerated in those sections:
PROVIDED, That at such time as these property interests
are not used for the purposes enumerated in RCW 9434.210
and 64.04.130 the additional tax specified in subsection (3)
of this section shall be imposed; or
(g) Removal of land classified as farm and agricultural
land under RCW 84.34.020(2)(d). [1992 c 69 § 12; 1989 c
378 § 35; 1985 c 319 § 1; 1983 c 41 § 1; 1980 c 134 § 5;
1973 1st ex.s. c 212 § 12.]
8434.111 Remedies available o-owner liable for
additional tax. The owner of any land as to which addi-
tional tax is imposed as provided in *this 1973 amendatory
act shall have with respect to valuation of the land and
imposition of the additional tax all remedies provided by
Tide 84 RCW. (1973 1st ex.s. c 212 § 13.]
'Reviser's note: 'This 1973 amendatory an" [1973 1st exs. c 212]
consists of the enactment of RCW 94.34.035, 84.34.037, 94.34,065,
84.34.108. 94.34.111. 84.34.121. 84.34.131, 84.34.141, 94.34.145,
8434.150. 9434.155. 94.34.160, and 8434.92t; the amendments to RCW
84.34.010, 84.34.020, 84.34.030, 84.34.050, 94.34.060. $4.34.070, and
84.34.080 by 1973 1st ex.s. c'212; and the repeal of RCW 84.34.040.
84.34.110, 9434.120. 94.34.130, and 84.34.140.
8434.121 Information required. The assessor may
require owners of land classified under this chapter to submit
Pertinent data regarding the_ use of the land, productivity of
typical crops, and such similar information pertinent to
continued classification and appraisal of the land. [1973 1st
exs, c 212 § 14.)
8434.131 Valuation of timber not affected. Nothing
in *this 1973 amendatory act shall be construed as in any
manner affecting the method for valuation of timber standing
on timber land which has been classified under the provi-
sions of *this 1973 amendatory act [1973 1st ex.s. c 212 §
*Reviser's note: For 'this 1973 amendatory act," see note following
84.34.111.
8434.141 Rules and regulations. The department of
revenue of the state of Washington shall make such rules
and regulations consistent with the provisions of *this 1973
amendatory act as shall be necessary or desirable to permit
its effective administration. [1973 1st ex.s. c 212 § 17.]
*Reviser's note: For "this 1973 amendatory act,' see note following
RCW 9434.111.
84.34.145 Advisory committee. (Effective until
January 1, 1993.) The county legislative authority shall
appoint a five member committee representing the active
farming community within the county to serve in an advisory
capacity to the county assessor in implementing assessment
guidelines as established by the department of revenue for
the assessment of open space, farms and agricultural lands,
and timber lands classified pursuant to *this 1973 amendato-
ry act. (1973 1st exs. c 212 § 11.1
•Reviser's note: For "this 1973 amendatory aci," se: note following
RCW 8434.111. -
$434.145 Advisory committee. (Effective January
1, 1993.) The county legislative authority shall appoint a
five member committee representing the active farming
community within the county to serve in an advisory
capacity to the assessor in implementing assessment guide-
lines as established by the department of revenue for the
assessment of open space, farms and agricultural lands, and
timber lands classified pursuant to *this 1973 amendatory
act [1992 c 69 § 13; 1973 1st exs. c 242•§ 11.]
*Reviser's note: For "this 1973 amendatory act.' see note following
RCW 9434.111.
$434.150 Reclassification of land classified under
prior law which meets definition of fatal and agricultural
land. (Effective until January 1, 1993.) Land classified
under the provisions of chapter 84.34 RCW prior to July 16,
1973 which meets the definition of farm and agricultural
land under the provisions of *this 1973 amendatory act, upon
request for such change made by the owner to the county
assessor, shall be reclassified by the county assessor under
the provisions of *this 1973 amendatory act. This change in
classification shall be made without additional tax, penalty,
or other requirements: PROVIDED, That subsequent to such
reclassification, the land shall be fully subject to the provi-
sions of chapter 84.34 RCW, as now or hereafter amended.
(1973 1st ex.s. c 212 § 15.1
*Reviser's note: For 'this 1973 amendatory act." sea am following
RCW 9434.11L
8434.150 - Reclassification of land classified under
prior law which meets definition of farm and agricultural
land. (Effective January 1, 1993.) Land classified under
the provisions of chapter 84.34 RCW prior to July 16, 1973
which meets the criteria for classification under the provi-
sions of *this 1973 amendatory act, is hereby reclassified
under the provisions of *this 1973 amendatory act. This
change in classification shall be made without additional tax,
applicable interest, penalty, or other requirements: PROVID-
ED, That subsequent to such reclassification, the land shall
be fully subject to the provisions of chapter 8434 RCW. A
condition imposed by a granting authority prior to July 16,
(t99Z=) ['Title 94 RCW—page SI].
84.34.150 Title 84 RCW:
Property Taxes
1973, upon land classified pursuant to RCW 84.34.020 (1)
or (3) shall remain in effect during the period of classifica-
tion. (1992 c 69 § 14; 1973 1st ex.s. c R12 § 15.1
'Reviser's note: For 'this 1973 amcndatorylaa,' sec note following
RCW 94-34.111.
84.34.155 Reclassification of land classified as
timber land which meets definition of,forest land under
chapter 8433 RCW. (Effective until :January 1, 1993.)
Land classified under the provisions of chapter 84.34 RCW
as timber land which meets the definition of forest land
under the provisions of chapter 8433 RCj V, upon request for
such change made by the owner to the cqunry assessor, shall
be reclassified'by the county assessor u#tder the provisions
of 1 hapter 8433 RCW. This change in; classification shall
be made without additional tax, penaltt or other require-
ments set forth in chapter 84.34 RCW: ;PROVIDED, That
subsequent to such reclassification, the.1and shall be fully
subject to the provisions of chapter 84.33 RCW, as now or
hereafter amended. (1973 1st ex.s. c 212 § 19.]
84.34.155 Reclassification of Land classified -as
timber land which meets definition of'Iforest land under
chapter 8433 RCW. (Effective January 1, 1993.) Land
classified under the provisions of RCW 8434.020 (2) or (3)
which meets tho definition of forest land under the provi-
sions of chapter 84.33 RCW, upon zequtst for such change
made by the owner to the granting authority, shall be
reclassified by the assessor under the provisions of chapter
84.33 RCW. TER change in classification shah be made
without additional tax, applicable interest, penalty, or other
requirements set forth in chapter 84.34 RCW: PROVIDED,
That subsequent to such reclassification, the land shall be
fully subject to the provisions of chapter 84.33 RCW, as
now or hereafter amended. [1992 c 69 § 15; 1973 1st ex.s.
c 212 § 19.]
84.34.160 Information on current use classifica-
tion —Publication and dissemination, (Effective until
January 1, 1993.) The department of revenue and each
local assessor is hereby directed to publicize the qualifica-
tions and manner of making applications for current use
classification. Whenever possible notice of the qualifica-
tions, method of making applications, and availability of
further information on current use classification shall be
included with the second half property !tax statements for
1973, and thereafter, shall be included With every notice of
change in valuation of unplatted lands. [t973 1st exs. c 212
§ 18.]
8434.160 Information on current use classifica-
tion —Publication and dissemination. (Effective January
1, 1993.) The department of revenue and each granting
authority is hereby directed to publicize the qualifications
and manner of making applications for classification. Notice
of the qualifications, method of making applications, and
availability of further information on current use classifica-
tion shall be included with every notice of change in
valuation. [1992 c 69 § 16; 1973 1st exs. c 212 § 18.]
[Title 84 RCW—page S2]
8434.200 Acquisition of open space, etc., land or
rights to future development by counties, cities, or
metropolitan municipal corporations —Legislative decla-
ration —Purposes. The legislature finds that the haphazard
growth and spread of urban development is encroaching
upon, or eliminating, numerous open areas and spaces of
varied size and character, including many devoted to
agriculture, the cultivation of timber, and other productive
activities, and many others having significant recreational,
social, scenic, or esthetic values. Such areas and spaces, if
preserved and maintained in their present open state, would
constitute important assets to existing and impending urban
and metropolitan development, at the same.time that they
would continue to contribute to the welfare and well-being
of the citizens of the state as a whole. The acquisition of
interests -or rights in real property for the preservation of
such open spaces and area constitutes a public purpose for
which public funds may properly be expended or advanced.
[1971 ex.s. c 243 § 1.]
9434210 Acquisition of open space, land, or rights
to future development by certain entities —Authority to
acquire —Conveyance or lease back. Any county, city,
town, metropolitan municipal corporation, nonprofit historic
preservation corporation as defined in RCW 64.04.130, or
nonprofit nature conservancy corporation or association, as
such are defined in RCW 84.34.250, may acquire by
purchase, gift, grant, bequest, devise, lease, or otherwise,
except by eminent domain, the fee simple or any lesser
interest, development right, easement, covenant, or other
contractual right necessary to protect, preserve, maintain,
improve, restore, limit the future use of, or otherwise
conserve, selected open space land, farm and agricultural
land, and timber land as such are defined in chapter 84.34
RCW for public use or enjoyment. Among interests that
may be so acquired are mineral rights. Any county, city,
town, metropolitan municipal corporation, nonprofit historic
preservation corporation as defined in RCW 64.04.130, or
nonprofit nature conservancy corporation or association, as
such are defined in RCW 84.34.250, may acquire such
property for the purpose of conveying or leasing the property
back to its original owner or other person under such
covenants or other contractual arrangements as will limit the
future use of the property in accordance with the purposes of
*this 1971 amendatory act. [1987 c 341 § 2; 1975276 2nd
ex.s. c 22 § 1; 1971 ex.s. c 243 § 2.]
*Reviser's note: 'This 1971 amendatory act' [1971 ex.s. c 243]
consists of the enactment of RCW 3933.060, 57.09.140, 84.34200 through
9434.240, and 8434.920 and the 1971 amendment to RCW 8452.010.
Acquisition of interests in land for conservation, protection, preservation,
or open space purposes by certain entities: RCW 64.04.130.
Property tax exemption for ronse wion futures on agricultural land: RCW
84.36.500.
8434.220 Acquisition of open space, land, or rights
to future development by certain entities —Developmental .
rights —"Conservation futures" —Acquisition —
Restrictions. In accordance with the authority granted in
RCW 84.34.210, a county, city, town, metropolitan munici-
pal corporation, nonprofit historic preservation corporation as
defined in RCW 64.04.130, or nonprofit nature conservancy
corporation or association, as such are defined in RCW
(1992 Ed.)
Title 84 RCW: Property Taxes
8434 220
94.34.250, may specifically purchase or otherwise acquire,
except by eminent domain, rights in perpetuity to future
development of any open space land, farm and agricultural
land, and timber land which are so designated under the
provisions of chapter 8434 RCW and taxed at current use
assessment as provided by that chapter. For the purposes of
*this 1971 amendatory act, such developmental rights shall
be termed "conservation futures". The private owner may
retain the right to continue any existing open space use of
the land, and to develop any other open space use, but, under
the terms of purchase of conservation futures, the county,
city, town, metropolitan municipal corporation, nonprofit
historic preservation corporation as defined in RCW
64.04.130, or nonprofit nature conservancy corporation or
association, as such are defined in RCW 94.34.250, may
forbid or restrict building thereon, or may require that
improvements cannot be made without county, city, town.
metropolitan municipal corporation, nonprofit historic
preservation corporation as defined in RCW 64.04.130, or
nonprofit nature conservancy corporation or association, as
such are definedTn RCW 84.34.250, permission. The land
may be alienated or sold and used as formerly by the new
owner, subject to the terms of the agreement made by the
county, city, town, metropolitan municipal corporation,
nonprofit historic preservationi corporation as defined in
RCW 64.04.130, or nonprofit nature conservancy corporation
or association, as such are defined in RCW 84.34.250. with
the original owner..[1987 c 341 § 3; 1975-'76 2nd ex.s. c
22 § 2; 1971 ex.s. c 243 § 3.)
•Reviser's Bats: For -this 1971 amendatory act see note following
RCW 8434.210.
8434.?30 Acquisition of open space,, eta, land or
rights to future development by counties, cities, metropol-
itan municipal corporations or nonprofit nature
conservancy corporation or association —Property tax
levy authorized. For the purpose of acquiring conservation
futures as well as other rights and interests in real property
pursuant to RCW 84.34210 and 8434.220, a county may
levy an amount not to exceed six and one -quarter cents per
thousand dollars of assessed valuation against the assessed
valuation of all taxable property within the county, which
levy shall be in addition to that authorized by RCW
8452.050 and 84.52.043. [1973 1st ex.s. c 195 § 94; 1973
1st ex.s. c 195 § 145; 1971 ex.s. c 243 § 4.]
Severabill ty—Effective dates and termination dates—
ConstructioB--1973 1st ez s. c 195: See nuts following RCW 84-52.043.
94-34.240 Acquisition of open space, eta, land or
rights to future development by counties, cities, metropol-
itan municipal corporations or nonprofit nature
conservancy corporation or association —Conservation
futures fund. Any board of county commissioners may
establish by resolution a special fund which may be termed
a conservation futures fund to which it may credit all taxes
levied pursuant to RCW 94.34.230. Amounts placed in this
fund may be used solely for the purpose of acquiring rights
and interests in real property pursuant to the terms of RCW
84.34.210 and 84.34.220. Nothing in this section shall be
construed as limiting in any manner methods and funds
otherwise available to a county for financing the acquisition
of such rights and interests in real property. [1971 ex.s. c
243 § 5.1
g434.250 Nonprofit nature conservancy corporation
or association defined. As used in RCW 84.34210, as now
or hereafter amended, and RCW 84.34.220, as now or
hereafter amended, "nonprofit nature conservancy corpora-
tion or association" means an organization which qualifies as
being tax exempt under 26 U.S.C. section 501(c) (of the
Internal Revenue Code) as it exists on June 25, 1976 and
one which has as one of its principal purposes the conduct-
ing or facilitating of scientific research; the conserving of
natural resources, including but not limited to biological
resources, for the general public; or the conserving of open
spaces, including -but not limited to wildlife habitat to be
-utilized as public access areas, for the use and enjoyment of
the general public. [1975-'76 2nd exs. c 22 § 4.)
-8434300 Special benefit assessments for farm and
agricultural land or timber land —Legislative rmdings—
Purpose The legislature finds that farming, timber produc-
tion, and the related agricultural and forest industries have
historically been and currently are central factors in the
economic and social lifeblood of the state; that it is a
fundamental policy of the uate to protect. agricultural and
timber lands as a major natttral resource in order to maintain
a source to supply a wide range of agricultural and forest
products; and that the public interest in the protection and
stimulation of farming, timber production, and the agricultur-
al and forest industries-isa basic element of enhancing the
economic viability of this state. The legislature further finds —
that farm land and. timbar land in urbanizing areas are often
subjected to high levels of property taxation and benefit
assessment, and that such levels of taxation and assessment
encourage and even force the removal of such lands from
agricultural and forest uses. The legislatlre further finds that
because of this level of taxation and assessment, such farm
land and timber land in urbanizing area are either converted
to nonagricultural and nonforest uses when significant
amounts of nearby nonagricultural and nonforest area could
be suitably used for such nonagricultural and nonforest uses,
or, much of this farm land and timber land is left in an
unused state. The legislature further finds that with the
approval by the voters of the Fifty-third Amendment to the
state Constitution, and with the enactment of chapter 84.34
RCW, the owners of farm lands and timber lands were
provided with an opportunity to have such land valued on
the basis of its current use and not its "highest and best use"
and that such current use valuation is one mechanism to
protect agricultural and timber lands. The legislature further
finds that despite this potential property tax reduction, farm
lands and timber lands in urbanized areas are still subject to
high levels of benefit assessments and continue to be
removed from -farm and forest uses. ,
It is therefore the purpose of the legislature to establish.
with the enactment of RCW 84.34300 through 84.34380,
another mechanism to protect agricultural and timber land
which creates an analogous system of relief from certain
benefit assessments for farm and agricultural land and timber
1 land. It is the intent of the legislature that special benefit
assessments not be imposed for the availability of sanitary
['tine 94 RCW—PIP 531
(1992 FL)
8434300
Title 84 RCW: Property Taxes
and/or storm sewerage service, or domestic water service, or
for road construction and/or improvethent purposes on farm
and agricultural lands and timber lands which have been
designated for current use classification as farm and agricul-
tural lands or timber lands until such lands are withdrawn or
removed from such classification or unless such lands benefit
from or cause the need for the local improvement district.
The legislature finds, and it i6 the intent of RCW
84.34.300 through 94.34.390 and 84.34.922, that special
benefit assessments for the improverrient or construction of
sanitary and/or storm sewerage service, or domestic water
service, or certain road construction do not generally benefit
land which has been classified as open space farm and
agricultural land or timber land under the open space act,
chapter 8434 RCW, until such land is withdrawn from such
classification or such land is used for a more intense and
nonagricultural use, or the land is no, longer used as timber
land. The purpose of RCW 84.34.300 through 84.34.380
and 84.34.922 is to provide an exemption from certain
special benefit assessments which do knot benefit timber land
or open space farm and agricultural land, and to provide the
means for local governmental entities to recover such
assessments in current dollar value irk the event such land is
no longer devoted to farming or timber production under
chapter 94.34 RCW. Where the ownl r of such land chooses
to make limited use of improvemdnts related to special
benefit assessments; RCW 84.34.300 through 94.34.380
provides the means for the partial assessment on open space
timber and farm land to the extegt the land is directly
benefited by the improvement. [19S12 c 52 § 14; 1979 c 84
§ 1•) _
9434310 Special benefit assessments for farm and
agricultural land or timber land—lbefmitions. As used in
RCW 84.34.300 through 8434.3�0, unless a different
meaning is required, the words defibed in this section shall
have the meanings indicated.
(1) "Farm and agricultural land" shall mean the same as
defined in RCW 84.34.020(2).
(2) `Timber land" shall mean the same as defined in
RCW 84.34.020(3).
(3) "Local government" shall mean any city, town,
county, sewer district, water district, public utility district,
port district, irrigation district, flood control district, or any
other municipal corporation, quasi municipal corporation, or
other political subdivision authorized to levy special benefit
'assessments for sanitary. and/or storm sewerage systems,
domestic'water supply and/or distribution systems, or road
construction or improvement purposes.
(4) "Local improvement 'district" shall mean any local
improvement district, utility local im�)rovement district, local
utility district, road improvement district, or any similar unit
created by a local government forithe purpose of levying
special benefit assessments against t property specially
benefited by improvements relating'10 such districts.
(5) "Owner' shall mean the salme as defined in RCW
84.34.020(5) or the applicable statutes relating to special
benefit assessments.
(6) The term "average rate of inflation" shall mean the
annual rate of inflation as determined by the department of
revenue averaged over the periodof time as provided in
RCW 84.34.330 (1) and (2). Such determination shall be
published not later than January 1 of each year for use in
that assessment year.
(7) "Special benefit assessments" shall mean special•
assessments levied or capable of being levied in any local
improvement district or otherwise levied or capable of being
levied by a local government to pay for all or pan of the
costs of a local improvement and which may be levied only
for the special benefits to be realized by property by reason
of that local improvement. (1992 c 52 § 15; 1979 c 84 § 2.1
8434320 Special benefit assessments for farm and
agricultural land or timber land —Exemption from
assessment -Procedures relating to.exemption—
Constructive notice of potential liability —Waiver of
exemption. (Effective until January 1, 1993.) Any farm
.and agricultural land or timber land which is designated for
current use classification pursuant to chapter 84.34 RCW at
the earlier of the times the legislative authority of a local
government adopts a resolution, ordinance, or legislative act
(1) to create a local improvement district, in which such land
is included or would have been included but for such .
classification designation, or (2) to approve or confirm a
final special benefit assessment roll relating to a sanitary
and/or storm sewerage system, domestic water supply and/or
distribution system,. or road construction and/or improve-
ment, which roll would have included such land but for such
classification designation, shall be exempt from special
benefit assessments or charges in lieu of assessment for such
purposes as long as that land remains in such classification
except as otherwise provided in RCW 84:34.360.
Whenever a-Tocal government creates a local improve-
ment district, the levying, collection and enforcement of
assessments shall be in the manner and subject to the same
procedures and limitations as are provided pursuant to the
law concerning the initiation and formation of local improve-
ment districts for the particular local government. Notice of
the creation of a local improvement district that includes
farm and agricultural land. or timber land shall be filed with
the county assessor and the legislative authority of the
county -in which such land is located. The county. assessor,
upon receiving notice of the creation of such a local im-
provement district, shall send a notice to the owner of the
farm and agricultural land or timber land listed on the tax
rolls of the applicable county treasurer of: (1) The creation
of the local improvement district; (2) the exemption of that
land from special benefit assessments; (3) the fact that the
farm and agricultural land or timber land may become
subject to the special benefit assessments if the owner
waives the exemption by filing a notarized document• with
the governing body of the local government creating the
local improvement district before the confirmation of the
final special benefit assessment roll; and (4) the potential -
liability, pursuant to RCW 84.34330, if the exemption is not
waived and the land is subsequently removed from the farm
and agricultural land or timber land status. When a local
government approves and confirms a special benefit assess
ment roll, -from which farm and agricultural land or limb
land has been exempted pursuant to this section, it shall file
a notice of such action with the county assessor and the
legislative authority of the county in which such land is
(Title 94 RCW—page 541 (1992 Ed.)
Title 84 RCW: Property Taxes
9434.320
0
0-
located and with the treasurer of that local government,
which notice shall describe the action taken, the type of
improvement involved, the land exempted, and the amount
of the special benefit assessment which would have been
levied against the land if it had not been exempted. The
filing of such notice with the county assessor and the
treasurer of that local government shall constitute construc-
tive notice to a purchaser or encumbrancer of the affected
land, and every person whose conveyance or encumbrance
is subsequently executed or subsequently recorded, that such
exempt land is subject to the charges provided in RCW
84.34.330 and 84.34.340 if such land is withdrawn or
removed from its current use classification as farm and
agricultural land or timberland. The owner of the land exempted from special benefit
assessments pursuant to this section may waive that exemp-
tion by filing a notarized document to that effect with the
legislative authority of the local government upon receiving
notice from said local government concerning the assessment
roll hearing and before the local government confirms the
final special benefit assessment roll. A copy of that waiver
shall be filed by the local government with the county
assessor but the failure of such filing shall not affect the
waiver.
Except to the extent provided in RCW 8434-360, the
local government 'shall have no duty to furnish service from
the improvement financed by the special benefit assessment
to such exempted land. (1992 c 52 § 16.-t. 1979 c 84 § 3.1
—8434320 Special benefit assessments for farm and
agricultural land or timber land —Exemption from
assessment —Procedures relating to exemption —
Constructive notice of potential liability —Waiver of
exemption. (Effective January 1, 1993.) Any land
classified as farm and agricultural land or timber land
pursuant to chapter 84.34 RCW at the earlier of the times
the legislative authority of a local government adopts a
resolution, ordinance, or legislative act (1) to create a local
improvement district, in which such land is included or
would have been included but for suchclassification, or (2)
to approve or confirm a final special benefit assessment roll
relating to a sanitary and/or storm sewerage system, domes-
tic water supply and/or distribution system, or road construc-
tion and/or improvement, which roll would have included
such land but for such classification, shall be exempt from
special benefit assessments or charges in lieu of assessment
for such purposes as long as that land remains in such
classification, except as otherwise provided in RCW
8434.360.
Whenever a local government creates a local improve-
ment district, the levying, collection and enforcement of
assessments shall be in the manner and subject to the same
procedures and limitations as are provided pursuant to the
law conceming the initiation and formation of local improve-
ment districts for the particular local government. Notice of
the creation of a lbcal improvement district that includes
farm and agricultural land or timber land shall be filed with
the county assessor and the legislative authority of the
county in which such land is located. The assessor, upon
receiving notice of the creation of such a local improvement
district, shall send a notice to the owner of the farm and
agricultural land or timber land listed on the tax rolls of the
applicable county treasurer of: (1) The creation of the local
improvement district; (2) the exemption of that land from
special benefit assessments; (3) the fact that the farm and
agricultural land or timber land may become subject to the
special benefit assessments if the owner waives the exemp-
tion by filing a notarized document with the governing body
of the local government creating the local improvement
district before the confirmation of the final special benefit
assessment roll; and (4) the potential liability, pursuant to
RCW 8434330, if the exemption is not waived and the land
is subsequently removed from the farm and agricultural land
or timber land status. When a local government approves
and confirms a special benefit assessment roll, from which
"farm and agricultural land or timber land has been exempted
pursuant to this section, it shall file a notice of such action
with the assessor and the legislative authority of the county
in which such land is located and with the treasurer of that
local government, which notice shall describe the action
taken, the type of improvement involved, he land exempted,
and the amount of the special benefit assessment which
-would have been levied against the land if it had not been
exempted. The filing of such notice with the assessor and
the treasurer of that local government shall constitute
constructive notice to a purchaser or encumbrancer of the
affected land, and every_person whose conveyance or
encumbrance is subsequently executed or subsequently
recorded, that such exempt land is subject to She charges
provided -in RCW 84.34.330 and 84.34.340 if such land is
withdrawn or removed from its current use classification as
farm and agricultural land or timber land.
The owner of the land -exempted from special benefit
assessments purmant to this section may waive that exemp-
tion by filing a notarized document to that effect with the
legislative authority of the local government upon receiving
notice from said local government concerning the assessment
roll hearing and before the local government confirms the
final special benefit assessment roll. A copy of that waiver
shall be filed by the local government with the assessor, but
the failure of such filing shall not affect the waiver.
Except to the extent provided in RCW 84.34.360. the
local government shall have no duty to furnish service from
the improvement financed by the special benefit assessment
to such exempted land. [1992 c 69 § 17; 1992 c 52 § 16;
1979 c 84 § 3.1
Reviser's note: This section was amended by 1992 c 52 1 16 and by
1992 c 69' § 17, each without reference to the other. Both amendments are
incorporated in the publication of this section pursuant to RCW 1.12.025('_').
For rule of construction, see RCW 1.12.025(1).
8434330 Special benefit assessments for farm and
agricultural land or timber land —Withdrawal from
classification or change in use -Liability —Amount Due
date —Lien. Whenever farm and agricultural land or timber
land has once been exempted from special benefit assess- .
ments. pursuant to RCW 84.34.320, any withdrawal from.
classification or change in use from farm and agricultural
land or timber land under chapter 84.34 RCW shall result in
the following:
(1) If the bonds used to fund the improvement in the
local improvement district have not been completely retired,
such land shall- immediately become liable for: (a) The
[Title 84 RCW—page 551
(1992 Ed.)
9434330 `Title 84 RCW: Property Taxes
amount of the special benefit assessment listed in the notice
provided for in RCW 84.34.320: plus (b) interest on the
amount determined in (1)(a) of thi1s section, compounded
annually at a rate equal to the average rate of inflation from
the time the initial notice is filed bythe governmental entity
which created the local improveme4t district as provided in
RCW 8434.320 to the time the owner withdraws such land
from the exemption category provided by this chapter, or
(2) If the bonds used to fund the improvement in the
local improvement district have beeni completely retired, such
land shall immediately become liabhe for. (a) The amount
of the special benefit assessment list¢d in the notice provided
for in RCW 84.34.320; plus (b) Interest on the amount
determined in (2)(a) of this section compounded annually at
a rate equal to the average rate of inflation from the time the
initial notice is filed by the governmental entity which
created the local improvement district as provided in RCW
8434320, to the'time the bonds used to -fund the improve-
ment have been retired; plus (c) intejrest on the total amount
determined in (2) (a) and (b) of this section at a simple per
annum rate equal to the average rate of inflation from the
time the bonds used to fund the i*iprovement have been
retired to the time the owner withdraws such lands from the
exemption category provided by this chapter.
(3) The amount payable pursuant to this section shall
become due on the date such land if withdrawn or removed
from its current use or timber land classification and shall be
a lien on the land prior and suP4rior to any other Iien
whatsoever except for the lien for general taxes, and shall be
enforceable in the same manner as the collection of special
benefit assessments are enforced by that local govemmeLIL
[I992 c 52 § 17; 1979 c 84 § 4.)
9434340 Special benefit assessments for farm and
agricultural land or timber land —:Withdrawal or remov-
al from classification —Notice to local government —
Statement to owner of amounts payable —Delinquency
date —Enforcement procedures, Whenever farm and
agricultural land or timber land is ;withdrawn or removed
from its current use' classification as farm and agricultural
land or timber land, the county assessor of the county in
which such land is located shall forthwith give written notice
of such withdrawal or removal to the local government or its
successor which had filed with the assessor the notice
required by RCW 84.34.320.. Upon receipt of the notice
from the assessor, the local government shall mail a written
statement to the owner of such land for the amounts payable
as provided in RCW 8434.330. Such amounts due shall be
delinquent if not paid within one hundred and eighty days
after the date of mailing of the statement, and shall be
subject to the same interest, penalties, lien priority, and
enforcement procedures that are applicable to delinquent
assessments on the assessment roll from which that land had
been exempted, except that the rate of interest charged shall
not exceed the rate provided.in RCW 9434.330. [1992 c 52
§ 18; 1979 c 84 § 5.]
8434350 Special benefit assessments for farm and
agricultural land —Use of payments collected. Payments
collected pursuant to RCW 84.34.3$0 and 8434.340, or by
enforcement procedures referred to therein, after the payment
of the expenses of their collection, shall fast be applied to
the payment of general or special debt incurred to finance
the improvements related to the special benefit assessmen
and, if such debt is retired, then into the maintenance fun
or general fund of the governmental entity which created the
local improvement district, or its successor; for any of the
following purposes: (1) Redemption or servicing of out-
standing obligations of the district; (2) maintenance expenses
of the district; or (3) construction or acquisition of any
facilities necessary to carry out the purpose of the district.
[1979 c 84 § 6.1
8434360 Special benefit assessments for farm and
agricultural land or timber land -=Rules to Implement
RCW 84.34.300 through 84.34.380. (Effective until
January 1, 1993.) The department. of revenue shall adopt
rules it shall deem necessary to implement RCW 84.34.300
through 8434.380 which shall include, but not be limited to,
procedures to determine the extent to which a portion of the
land otherwise exempt may be subject to a special benefit
assessment for the actual connection to the domestic water
system or sewerage facilities, and further to determine the
extent to which all or a portion of Stich land may be subject
to a special benefit assessment for access to the road
improvement in relation to its value as farm -and agricultural
land or timber land as -distinguished from its value under
more intensive uses. The provision for limited special
---benefit assessments shall not relieve such land $om liability
for the amounts provided in RCW 14.34.330 and 84.34.340
when such land is withdrawn or removed from its curre
— use classification as farm and agricultural land or timbeo
land. (1992 c 52 § 19; 1979 c 84 § 7.)
8434360 Special benefit assessments for farm and
agricultural land or timber land —Rules to implement
RCW 8434300 through 8434380. (Effective January 1,
1993.) The department of revenue shall adopt rules it shall
deem necessary to implement RCW 84.34.300 through
84.34.380 which shall include, but not be limited to, proce-
dures to determine the extent to which a portion of the land
otherwise exempt may be subject to a special benefit
assessment for the actual connection to the domestic water
system or sewerage facilities, and further to determine the
extent to which all or a portion of such land may be subject
to a special benefit assessment for access to the road
improvement in relation to its value as farm and agricultural
land or timber land as distinguished from its value under
more intensive uses. The provision for limited special
benefit assessments shall not relieve such land from liability
for the amounts provided in RCW 84.34.330 and 84.34.340
when such land is withdrawn or removed from its current
-use classification as farm and agricultural land or timber
land. [1992 c 69 § 18; 1992 c 52 § 19; 1979 c 84 § 7.]
Reviser's note This section was amended by 1992 c 52 119 and by
1992 c 69 § 18, each without reference to the other. Both amendments are
incmpomcd in the publication of this section pursuant to RCW 1.12.025(2).
For rule of construction, sce RCW 1.12.025(1).
8434370 Special benefit assessments for farm and
agricultural land or timber land —Assessments due on
land withdrawn or changed. Whenever a portion of a
(Title 94 RCW—page 56] (1992 Ed.)
Title 84 RCW: Property Taxes
8434370
parcel of land which was classified as farm and agricultural
or timber land pursuant to this chapter is withdrawn from
classification or there is a change in use, and such land has
been exempted from any benefit assessments pursuant to
RCW 84.34.320. the previously exempt benefit assessments
•shall become due on only that portion of the land which is
withdrawn or changed 11992 c 52 § 20; 1979 c 84 § 8.]
8434380 Special.benefit assessments for farm and
agricultural land or timber land —Application of exemp-
tion to rights and interests preventing nonagricultural or
nonforest uses. Farm and agricultural land or timber land
on which the right to future development has been acquired
by any local government, the state of Washington, or the
United States government shall be exempt from special
benefit assessments in lieu of assessment for such purposes
in the same manner, and under -the same liabilities for
payment and interest, as Iand classified under this chapter as
farm and agricultural land or timber land, for as long as such
classification applies.
Any interest, development right, easement, covenant, or
other contractual right which effectively protects, preserves,
maintains, improves, restores, prevents the future nonagricul-
tural or nonforest use of, or otherwise conserves farm and
agricultural land or timber land shall be exempt from special
benefit assessments as long as such development right or
.—other such interest effectively serves to prevent nonagricul-
tural or nonforest development of such land. [1992 c 52 §
21;1979c94§9.] _
84.34390 Application —Chapter 79.44 RCW—
Assessments against public lands_ Nothing in RCW
84.34.300 through $4.34.340 or 84.34.360 through 84.34.380
shall amend the provisions of chapter 79.44 RCW. (1992 c
52 § 25.]
94.34.922 Severability= 1979 c 84. If any provision
of this act, or its application to any person or circumstance
is held invalid, the remainder of the act, or the application of
the provision to other persons or circumstances is not
affected. (1979 c 84 § 11.1
9434.923 Effective date-1992 c 69. This act shall
take effect January 1, 1993. (1992 c 69 § 22.)
Sections
8436.005
8436.010
8436.020
9.436.030
84.36.031
8436.032
8436.035
94.36.037
9436.040
9436.041
9436.043
94.36.045
84.36.047
84.34.900 Severability-1970 ex.s. c 87. If any
84.36.050
9436.060
provision of this act or its application to any person or
circumstance is held invalid, the remainder of the act or the
application of the provision to other persons or circumstanc-
es is not affected. (1970 ex.s. c 87 § 15.]
84.36.070
84.34.910 Effective d2te-1970 ex.s. c 87. The
84,36.079
provisions of this act shall take effect on January 1, 1971.
84.36.080
[1970 ex.'. c 87 § 16.1
8434.920 Severability-1971 ex.s. c 243. If any
84.36.090
provision of this act, or its application to any person or
8436.100
circumstance is held invalid, the remainder of the act, or the
9436.105
application of the provision to other persons or circumstanc-
9436.110
es is not affected. (1971 ex.s. c 243 § 9.]
9436.120
94.36,130
84.34.921 Sever2l5ifity-1973 1st exs. c 211 If any
provision of this 1973 amendatory act, or its application to
8436.135
9436.140
any person or circumstance is held invalid, the remainder of.
the act, or the application of the provision to other persons
94.36.150
or circumstances is not affected. (1973 lit ex.s. c 212 §
20.)
9436.160
94.36.161
Chapter 8436
EXEMPTIONS
Property subject to taxation.
Public property exempt.
Cemeteries, churches, parsonages, convents and grounds.
Property used for character building, benevolent, protective
or rehabilitative social swices--Camp facilities=
Veteran or relief organisation owned property —Property
of nonprofit organizations that issue debt for student
loans or that are guarantee agencies.
Property used for character building, benevolent. protective
or rehabilitative social services —Property not exempt.
Aldminisuative offices of nonprofit religious organizations.
Nonprofit organization engaged in procuring, processing,
etc„ blood, plasma or blood products
Nonprofit organization property connected with operation of
public assembly hall or meeting place.
Nonprofit day care centers, libraries, orphanages, homes or
hospitals for the sick or irifrrm, outpatient dialysis facili.
ties.
Nonprofit horses for the aging.
Nonprofit organization property used in -providing emergen-
cy or transitional housing to low-income homeless per-
sons or victims of domestic violence.
Nonprofit organization property available without charge for
medical research or training of medical personnel.
Nonprofit organisation property used for transmission or
reception of radio or television signals originally broad-
cast by governmental agencies.
Schools and colleges.
Art, scientific and historical collections and property used to
maintain, eta, such collections —Property of associations
engaged in production and performance of musical.
dance, artistic, etc., works —Fire engines, implements,
and buildings of cities, towns, or fire companies —
Humane societies.
Intangibles exempt.
Rights, tide, interest. and materials of certain vesscls under
construction.
Partial exemption for ships and vessels exempt from excise
tax under RCW 82.49.020(2) and 88.02.030(10}-
Vessels listed on state or federal register of historic
places.
Exemption for other ships and vessels.
Size of vessel immaterial.
Cargo containers used in ocean commerce.
Household goods and personal effects —Three thousand
dollars actual value to head of family.
Household goods and personal effects —Definitions.
Airport property in this state belonging to municipalities of
adjoining states.
Real and personal propcny of housing finance commission.
Exemption of grains, flour, frui4 vegetables, fish and unpro-
ccssed timber —Limitation —Proof of shipment
Exemption of grains, flour, fruit, vegetables, fish and unpro-
cessed timber —Listing and subsequent cancellation —
Proof.
Exemption of grains, flour, fruit, vegetables, fish and unpro-
cessed timber —Definitions.
Exemption of grains, flour, fruit, vegetables, fish and unpro-
cessed timber -•Construction of RCW 94.36.140.
0992 U) (Title 84 RCW—page 571
83.110.010
Title 83 RCW: 'Estate Taxation
Construction-1989 c 40: "(1) The amendments made in this act
with respect to the excise tax imposed under section 4980A(d) of the
Internal Revenue Code of 1986. as amended, are to be effectiveasrob excise
tax imposed by reason of a decedent's death oeeur*g p
(2) The amendments made in this act regarding apportionment of the
tax with respect to qualified real property, and regarding extensions to pay
tax. shall be effective with respect to the tax attributable to deaths occurring
after April 18. 1989.
(3) The amendment to RCW 11.98.070(13)Ishall be effective with
respect to loans described in RCW 83.110.020(2) made or committed to be
made after April 18, 1989." (1989 c 40 § 8.1
Severab(lity-1989 c 40: 'ir any provision of this act or its
application to any person or circumstance is held ilnvalid, the remainder of
the act or the application of the provision to other persons or circumstances
is not affected' (1989 c 40 § 9.1
$3.110.050 Allowance for exemptions, deductions,
and credits. (I) In making an apportipnment, allowances
shall be made for any exemptions granted, any classification
made of persons interested in the estate,i and any deductions
and credits allowed by the law imposino the tax.
(2) Any exemption or deduction allowed by reason of
the relationship of any person to the decedent or by reason
of the purposes of the gift inures to the benefit of the person
bearing that relationship or receiving! the gift. When an
interest is subject to a prior present ipterest which is not
allowable as a deduction, the tax apportionable against -the -
present interest shall be paid from principal.
(3) Any deduction for property previously taxed and any
credit for gift taxes or death taxes of aforeign country paid
by the decedent or the decedent's ¢state inures to the
proportionate benefit of all persons lialple to apportionment.
(4) Any credit for inheritance, succession, or estate taxes
or taxes in. -the nature thereof in respect to-propefey or
interests includable in the estate inureq to the benefit of the
persons or interests chargeable with the payment thereof to
the extent that or in proportion that the credit reduces the
tax.
(5) To the extent that property passing to or in trust for
a surviving spouse or any charitable, public, or similar gift
or bequest does not constitute an allowable deduction for
purposes of the tax solely by reason of an inheritance tax or
other death tax imposed upon and deductible from the
property, the property shall not be included in the computa-
tion provided for in this chapter, alnd to that extent no
apportionment shall be made against the property. This does
not apply in.any instance where the, result under section
2053(d) of the Internal Revenue Code relates to deduction
for state death taxes on transfers for: public, charitable, or
religious uses'
(6) In the case of qualified real pfoperty, the apportion-
ment of the tax shall be based on the values that would have
been used to determine the tax without regard to section
2032A of the Internal Revenue Code: The reduction in the
tax attributable to the application of section 2032A shall
inure as follows:
(a) Fust to the benefit of the queIifred heirs in propor-
tion to their relative interests in the qualified real property,
until the tax attributable to the qualified real property is
reduced to zero;
(b) Then to the qualified heirs: in proportion to their
relative interests in other property of the estate, until the tax
attributable to the property is reduced to zero; and
(1993 RCW Supp—page 11161
(c) Then to other persons interested in the estate in
proportion to their relative interests in other property of the
estate.
(7) Any extension in the payment of a part of the tax
under any provision of the Internal Revenue Code shall inure
to the benefit of, and the tax subject to the extension shall be
equitably apportioned among, the persons receiving the
property relating to the extension. Any tax benefit derived
from the interest paid with respect to the tax shall be
equitably apportioned among the persons receiving the
property. (1993 c 73 § 11; 1989 c 40 § 4; 1986' c 63 § 5.]
Construction--Sevenbility-1989 c 40: See note following RCW
83.110.010.
Title 84
PROPERTY TAXES
Chapters
8434
Open space, agricultural, and timber lands —
Current use assessment —Conservation
futures. _
8436
Exemptions..
84.40
Luting of property.
94.44
Taxable situs. —
8452
Levy -of taxes.
8456
Collection of taxes.
84.64
Certificates of delinquency.
Chapter 8434
J
0
OPEN SPACE, AGRICULTURAL, AND TIMBER
LANDS —CURRENT USE ASSESSMENT— _
CONSERVATION FUTURES
Sections
84,34.210 Acquisition of open space, land, or rights to future develop-
ment by certain entities —Authority to acquire —
Conveyance or lease back.
84.34.220 Acquisition of open space, land, or rights to future develop-
ment by certain entities —Developmental rights —
"Conservation futures" —Acquisition —Restrictions.
. 84.34. 10 Acquisition of open space, land, or rights
to future development by certain entities Authorityto
acquire —Conveyance or lease back: Any county, city,
town, metropolitan park district, metropolitan municipal
corporation, nonprofit historic preservation corporation as
defined in RCW 64-04.130, or nonprofit nature conservancy
corporation or association, as such are defined in RCW
84.34.250, may acquire by purchase, gift, .grant, bequest,
devise, lease, or otherwise, except by eminent domain, the
fee simple or any lesser interest, development right, ease-
ment, covenant, or other contractual right necessary to
protect, preserve, maintain, improve, restore, limit the future .
use of, or otherwise conserve; selected open space land, farm
and agricultural land, and timber land as such are defined in
chapter 84.34 RCW for public use or enjoyment. Among
interests that may be so acquired are mineral rights. AnyW
county, city, town, metropolitan park district, metropolitan
municipal corporation, nonprofit historic preservation;4
1
�e>Rd
Open Space, Etc,_I,ands—Conservation Futures
84.34.210
corporation as defined in RCW 64.04.130, or nonprofit
nature conservancy corporation or association, as such are
defined in RCW 84.34.250, may acquire such property for
ithe purpose of conveying or leasing the property back to its
origrainal owner or other person under such covenants or other
contctual arrangements as will limit the future use of the
property in accordance with the purposes of *this 1971
amendatory act. (1993 c 248 § 1; 1987 c 341 § 2; 1975-'76
2nd exs. c 22 § 1; 1971 ex.s. c 243 § 2.]
*Reviser's note: 'This 1971 amendatory act" [1971 ex.s. c 243]
consists of the enactment of RCW 39.33.060, 57.08.140, 8434.200 through
9434.240. and 8434.920 and the 1971 amendment to RCW 8452.010.
Acquisition of interests in land for conservation, protection, preservation.
or open space purposes by certain entities: RCW 64.04.130.
Propem• tar esemptfrm jar conservatian jarures on agricultural land. RCW
84.36.500.
0
0
9434.220 Acquisition of open space, land, or rights
to future development by certain entities —Developmental
rights--:-" Conservation futures" —Acquisition— _
Restrictions. In accordance with the authority granted in
RCW 84.34.210, a county, city, town, metropolitan park
district, metropolitan municipal corporation, nonprofit
historic preservationcorporation as defined in RCW
64.04.130, or nonprofit nature conservancy corporation or
association, as such are defined in RCW 84.34.250, may
specifically purchase or otherwise acquire, except by eminent
domain, rights in perpetuity to future development of any
open -space land, farm and agricultural land, and timber land
which are so designated under the provisions of chapter
84.34 RCW and taxed at current use assessment as provided
by that chapter. For the purposes of *this 1971 amendatory
—
act, such developmental rights shall be termed "conservation
futures". The private owner may retain the right to continue
any existing open space use of the land, and to develop any
other open space use, but, under the terms of purchase of
conservation futures, the county, city, town, metropolitan
park district, metropolitan municipal corporation, nonprofit
historic preservation corporation as defined in RCW
64.04.130, or nonprofit nature conservancy corporation or
association, as such are defined in RCW 84.34.250, may
forbid or restrict building thereon, or may require that
improvements cannot be made without county, city, town, .
metropolitan park district, metropolitan municipal corpora-
tion, nonprofit historic preservation corporation as defined in
RCW 64.04.130, or nonprofit nature conservancy corporation
or association, as such are defined in RCW 84.34.250, per-
mission. The land may be alienated or sold and used' as
formerly by the new owner, subject to the terms of the
agreement made by the county, city, town, metropolitan park
district, metropolitan municipal corporation, nonprofit
historic preservation corporation as defined in RCW
64.04.130, or nonprofit nature conservancy corporation or
association, as such are defined in RCW 84.34.250, with the
original owner. (1993 c 248 § 2; 1987 c 341 § 3; 1975-'76
2nd ex.s. c 22 § 2; 1971 ex.s. c 243 § 3.]
*Reviser's note: For *this 1971 amendatory act,' see note following
RCW 84.34.210.
Chapter 84.36
EXEMPTIONS
Sections
84.36.030 Property used for character building, benevolent, protective
or rehabilitative social services —Camp facilities —
Veteran or relief organization owned property —Property
of nonprofit organizations that issue debt for student
loans or that are guarantee agencies.
8436.037 Nonprofit organization property connected with operation of
public assembly hall or meeting place.
8436.041 Nonprofit homes for the aging.
94.36381 Residences —Property tax exemptions—Qualiriptions.
94JUSO Nonprofit organizations —Property used for solicitation or
collection of gifts, donations, or grants.
9436.300 Definitions.
94.36.805 Conditions for obtaining exemptions by nonprofit organiza-
[ions. associations or corporations.
94.36.810 Cessation of use under which exemption granted —
Collection of taxes.
84.36.030 Property used for character building,
benevolent, protective or rehabilitative social services —
Camp facilities —Veteran or relief organization owned
property —Property of nonproft organizations that issue
debt for student loans or that are guarantee agencies.
Ttfe following real and personal property shall be exempt
from taxation:
(I) Property owned by nonprofit organizations or
associations, organized and conducted for nonsectarian
purposes, which shall be used for character -building,
benevolent, protective or rehabilitative social services
directed at persons of all ages. The sale of donated mer-
chandise shall not be considered a commercial use of the - '—
property under this section 1f the proceeds are devoted to the
furtherance of the purposes of the selling organization or
association as specified in this paragraph.
(2) Property owned by any nonprofit church, denomi-
nation, group of churches, or an organization or association,
the membership of which is comprised solely of churches or
their qualified representatives, which is utilized as a camp
facility if used for organized and supervised recreational
activities and church purposes as related to such camp
facilities. The exemption provided by this paragraph shall
apply to a maximum of two hundred acres of any such camp
as selected by the church, including buildings and other
improvements thereon.
(3) Property, including buildings and improvements
required for the maintenance and safeguarding�of such
property, owned by nonprofit organizations or associations
engaged in character building. of boys and girls under
eighteen years of age, and used for such purposes and uses,
provided such purposes and uses are for the general public
good: PROVIDED, That if existing charters provide that
organizations or associations, which would otherwise qualify
under the provisions of this paragraph, serve boys and girls
up to the age of twenty-one years, then such organizations
or associations shall be deemed qualified pursuant to this
section.
(4) Property owned by all organizations and societies of
veterans of any war of the United States, recognized as such
by the department of defense, which shall have national
charters, and which shall have for their general purposes and
objects the preservation of the memories and associations
(1993 RCW Supp—page 11171
E
•
PUBLIC BENEFIT
RATING SYSTEM
RESOURCE INFORMATION
KING COUNTY
WATER AND LAND RESOURCES DIVISION
RESOURCE LANDS SECTION
THE PUBLIC BENEFIT RATING SYSTEM
King County is offering an incentive to preserve open space on private property in King County
by providing a tax reduction if the land contains one or more open space resources. This tax
incentive establishes a "current use taxation" property tax assessment for the approved open
space land. This taxation is lower than the "highest and best use" tax assessment level that
usually applies on most land in the County. The reduction in taxable value ranges from 50% to
90% for the portion of the property in "current use".
The Public Benefit Rating System (PBRS) provides for a scoring system, with a number of
points being assigned to specific open space resources, through which a calculation of the current
use taxation value is based. For property to be approved as open space under this program,
either the potential for use or additional development must be present. The owner may also
agree to other restrictions or provide public access in return for the tax reduction. Public access
is encouraged but not required on open space resources for this program. In some cases public
access must be allowed in order to gain credit for the current use taxation.
SECTION I. Program Requirements
Open Space Resources. Each property requesting in the open space classification shall be
evaluated for the presence of each open space resource on the county's listing of high, medium
and low open space resource priorities. Those resources and eligibility to receive credit are
defined in the next section.
Open Space Resource Verification. Pursuant to state law, the presence or occurrence of an
eligible open space resource must be verified by referral to a specified source in the open space
resource listing or by reference to a mapping the county or other recognized authority has
prepared which identify those lands which contain open space resources. Alternatively, the
existence of the resource may be verified by an expert in the particular resource being reviewed.
The county has adopted a general policy of using the best available source, supplemented by the
ability of the property owner to verify a resource through a recognized expert.
Other Conditions. Pursuant to state law, the county's acceptance of properties in the open space
assessment classification may be based on certain conditions being met, including the granting of
easements. As a part of the determination of continuance, the granting authority will specify
such additional conditions as may be required.
Management of the Open Space Resource. Management of the open space resource by the
property owner shall be a condition for acceptance in the tax reduction program. The property
owner must maintain the open space resource(s) for which the tax deferral was allowed in the
same or better condition than at the time the deferral was granted. Any practices engaged in by
is the property owner which reduce the open space value is prohibited, e.g. the cutting of trees,
clearing of brush, etc., unless such practices are required for public safety and the county, as a
condition of enrollment into the program, requires that the owner restore any property whose
open space resources are; degraded except as a result of natural causes (flood, storm, etc.). The
tax deferral is granted to a property owner who has agreed to maintain the eligible property. The
Assessor has the power to remove from current use classification any property in the event it
does not meet the criteriai under which deferral was originally granted.
Current Use Assessed Valuation Schedule. Properties enrolled in the current use assessment
program for open space have the assessed value of their land set at the 'current use" value rather
than the market value based on highest and best use of the land. This current use value will be
expressed as a percentage of market value based on the public benefit rating of -the property.
SECTION H. Resources which could qualify your property for
Open Space Taxation
To be deemed eligible for acceptance in the open space classification by the granting authority,
property must contain one or more open space resources. These resources are divided into high,
medium and low priorities, reflecting the priority of the resources in the open space plan.
(Note: listings within each priority resource do not imply rank or importance - all are of equal
"credit" within the overall category.)
DESCRIPTIONS OF RESOURCES - Definitions, Sources of Data, and Eligibility Criteria
High Priority Resource ($ points each)
A. Active or passive recreation area.
B. Property under option for purchase as park, recreation, open space land or capital
improvement project mitigation site.
C. Aquifer Protection! Area
D. Shoreline: "Conservancy" environment
E. Scenic resource, viewpoint and view corridor.
F. Surface water quality buffer area
G. Rural or low density open space close to urban or growth area
H. Urban or growth akea open space.
I. Significant plant, Wildlife, and salmonid habitat area.
J. Significant Aquatic Ecosystem.
K. Historic landmarkYArchaeological site: Designated site.
L. Trail linkage.
M. Farm and agricultural conservation land.
Medium Priority Resources (3 points each)
A. Public lands and right-of-way buffer.
B. Special native plats site.
C. Shoreline: "Naturiat" environment.
D. Geological feature.
E. Historic landmark?Archaeological site: Eligible site.
2
F. Buffer to designated Historic landmark/Archaeological site.
G. Special animal site.
Low Priority Resources (1 point)
A. Buffer to Eligible Historic landmark/Archaeological site.
Bonus Categories (2, 3, or 5 points)
A. Resource restoration.
B. Bonus surface water quality buffer.
C. Contiguous parcels under separate ownership.
D. Conservation/historic easement.
Public Access (0, 3, or 5 points)
A. Unlimited Access.
B. Limited Access - Due to resource sensitivity (limited to appropriate user groups,
permission from landowner required).
C. Limited Access (seasonal and/or upon special arrangements).
D. None or members only.
Super Bonus Category
At least one high priority resource AND public access AND a conservation easement.
HIGH PRIORITY RESOURCES - 5 Points Each
A. Active or passive recreation area.
Definition: Property which is currently devoted to providing active or passive non -motorized
recreation use or which complements or substitutes for government facilities. The
facility must be open to the public, charging a use fee no higher than the fee
charged by a like public facility, or the facility must provide recreation or other
services to youth, senior citizens, the handicapped or similar group.
Possible Sources: Determination by King County Parks, Natural and Cultural Resources
Department or by appropriate parks departments of incorporated cities or
towns.
Eligibility: Eligible sites are those identified by appropriate parks departments as meeting
the definition of active or passive recreation areas.
Examples: a) Ballfields on private property that are open to the public.
b) Equestrian, pedestrian or bicycle trail loop system contained within a
property, as opposed to a linkage of a single trail across a property (this is
covered under the "trail linkages" medium priority resource).
c) Off -road bicycle trail system contained within a property, as opposed to a linkage
of a single trail across a property (see "trail linkages" medium priority resource)
d) Golf course open to public with fees not exceeding local public golf courses.
e) A community garden in Seattle.
f) An arboretum with public access.
Ineligible: a) Trail linkage properties: These are covered under a separate category.
b) "Miniature golf' facilities.
c) Recreational vehicle park portions of sites and related improvements to the land.
B. Property under option for purchase as future park, recreation, open space land or
Capital Improvemenit Project mitigation site.
Definition: Property which has been identified as land which the state, county, any city or
town within the county, school district, other municipal corporation or other
qualified riot -for -profit land conservation organization may, at a future date, want
to purchase as park, recreation, or other open space land, or land to be purchased.
as a mitig4tion site for a Capital Improvement Project (CIP). Eligible CIP
mitigations sites would include parcels that a government agency has identified for
constructing a stream or wetland mitigation project for the unavoidable impacts of
construction of capital improvements such as roads or regional retention/detention
ponds. Eligibility for this classification shall be subject to the securing and
recording pf an option between the owner and the local jurisdiction stipulating that
the owner! will sell to the local jurisdiction for a specified price which shall be no
greater than the fair market value at the time the land is classified as open space.
Possible Sources: Recorded options between the owner and the appropriate local jurisdiction.
Eligibility: Eligible sites include only those with a recorded option between the local jurisdiction
and the landowner and an ordinance by the local jurisdiction approving the option
filed with the current use taxation application to the county and where the primary
use of tho property will be for park, recreation, open space or a CIP mitigation site.
Such an option must be recorded with the County Records and Elections Division
within four months of the granting of a tax reduction for the property.
The statement of intention to acquire a property from the local jurisdiction must
also state] that the property under option contains less than 15% non -permeable
surfaces, :with the exception of trail corridors. Penalties for withdrawing from
the program under this resource will be excused when the option is exercised or
expires. 0 a local jurisdiction fails to exercise or extend an option, the property
owner will not be subject to a penalty and may reapply to the program to
determine if the property is otherwise eligible. If an option is extended, the tax
benefit is automatically extended for the period of the option; the PBRS
coordinator and the Assessor must be notified of any option extension by the
property owner, through provision of a copy of the extended option.
Examples: a) Site of future active or passive recreation park.
b) Other open space to be purchased by public agency.
• c) Trail corridor to be purchased in fee (not a partial fee easement) by a public
agency.
Ineligible: a) Land designated for future use as school playgrounds.
b) Site that would be intensively developed, including future physical
improvements/structures over greater than 15% of the site.
C. Aquifer Protection Area.
Definition: a) Zones 1 and 2 of Wellhead Protection Areas; and
b) Areas of high infiltration potential.
Possible Sources: a) Zones 1 and 2 of Wellhead Protection Areas as mapped by a public water
system purveyor and approved by the Washington Department of Health
(DOH) and/or the Seattle -King County Health Department (SKCHD) as
part of a Wellhead Protection Program.
b) Lands meeting the criteria for areas of high infiltration potential adopted
by SKCHD; Lands located within a mapped area of high infiltration
potential prepared by SKCHD.
Eligibility: Eligible sites are those meeting the above definition. Certain uses may be
restricted due to the sensitive nature and function of the land. Native growth must
be preserved.or a plan for revegetation must be submitted and approved.
D. Shoreline: "Conservancy" environment.
Definition: Marine, lake and river shoreline and associated wetlands identified as "conservancy
environment" in an adopted Shoreline Master Plan. Conservancy shoreline areas are
intended to preserve their existing character. Credit for this resource cannot overlap
with the "Natural" shoreline environment or surface water quality buffer area priority
resource. The area must consist of native vegetation.
Possible Sources: Shoreline Master Plan.
Eligibility: Eligible sites must be identified as "conservancy shoreline environment" in an
adopted Shoreline Master Plan and must meet the following additional conditions:
The property must not be in another shoreline category of the PBRS. The area to
be considered eligible is a maximum of 200 feet upland from the ordinary high
water mark, within the 100-year flood plain or the edge of the associated wetland,
whichever is greater.
Examples: a) Natural shoreline property on Lake Sammamish near Lake Sammamish
• State Park.
b) Forested property on Vashon Island along Puget Sound.
c) Undeveloped Shoreline Property on Lake Francis near Maple Valley.
E. Scenic natural resource, viewpoint and view corridor.
Definition: a) Scenic Natural Resource: An area of 10 or more acres of natural features
which is visually significant to the aesthetic character of the county; or,
b) Viewpoint: Property that provides a view of an area which is visually
significant to the aesthetic character of the county and which provides
unlimlited public access identified by a permanent sign readily visible from a
road 'r other public right-of-way; or,
c) View; Corridor. An area of adjoining parcels which individually may be less
than 1 acre but which, when combined, total at least 1 acre and create a view
corridor critical to maintaining a view of a scenic resource area or other
visually significant area.
Visually significant scenic natural resources include, but are not limited to, Puget Sound, Lake
Washington, Lake Sammamish, the Issaquah Alps and the Cascade Mountains. Viewpoints
and view corridors mlist have views of scenic natural resources that are visually significant in
King County or othervisually significant areas, including but not limited to Mt. Rainier, the
Cascade range or the Olympic Mountains.
Possible Sources: Noi current inventory available. Eligibility is subject to County Council
determination on a case -by -case basis.
Eligibility: a) Scenic Natural Resource: Eligible sites must be significant to the identity of
the local area and be visible to significant number of the general public from
public rights -of -way. Such lands must be of sufficient size to substantially
preserve the scenic resource value and must be at least 10 acres in size.
b) Viewpoint: Eligible site must provide a view of a scenic natural resource in
King County or other visually significant areas and provide for unlimited
public access.
c) View !Corridor: Eligible sites must be at least one acre in size or, in
combination, one acre in size, and provide views of areas significant to the
local area. '
Examples: a) Viewpoint: A roadside property with a view of Puget Sound and the
Olympic mountains.
b) Viewpoint: A property located along a road or trail on Cougar Mountain that
provides a view of the Cascade range and Lake Sammamish.
c) View Corridor. A property located at the base of Mount Si that allows a
view of the Mountain from Three Forks County Park or an adjacent road.
d) View (Corridor. A property in Seattle that allows a view of Lake Washington
and the Cascade Mountains from a park or other viewpoint.
e) Scenic Natural Resource: Mature forest lands greater than 10 acres in size
within view of Interstate 90 in the Mountains to Sound Greenway.
f) Scenic Natural Resource: Undeveloped, forested land greater than 10 acres
in sizb along the valley of a major river such as the Cedar River.
U
l.J
g) Scenic Natural Resource: Undeveloped, forested bluff greater than 10 acres
• in size overlooking Puget Sound.
Ineligible: a) Viewpoints: Residential or other properties without a permanent, readily
apparent sign indicating public access.
b) View Corridor: Property where natural growth or allowable structures will
significantly impede the view from an identified viewpoint to an identified
scenic resource
F. Surface water quality buffer area.
Definition: An undisturbed zone of native growth vegetation adjacent to a lake, pond, stream,
wetland or marine waters of a sufficient width, but no less than 25 feet, that will
benefit a surface water body by protecting water quality and reducing erosion. To
be considered a surface water quality buffer area, the property owner must provide
livestock restrictions (fencing), if necessary, or be subject to a Conservation Plan
approved by the Conservation District.
NOTE: Eligibility requires property use and access restrictions beyond those specified in
the Sensitive Areas Ordinance or other surface water protection regulations. The
two major ways of meeting this definition are:
♦ Provide at least 50% additional buffer width beyond that required by
regulation, or
♦ Fence existing livestock out of the buffer required by regulation.
Possible Sources: Catalogue of Washington Streams, Shoreline Master Programs, County or
local Sensitive Areas Ordinance streams and wetlands maps.
Eligibility: Eligible lands must meet the definition above. In addition, the area must be
preserved from clearing or intrusion by domesticated animals or structures. All
such lands in or adjacent to pasture land must be fenced to prevent intrusion by
domesticated animals. The buffer width is measured upland from the ordinary high-
water mark or the outer edge of a regulated wetland. The buffer does not include
the body of water waterward of the ordinary high water mark or the wetland itself.
Examples: a) Property adjacent to a section of Bear Creek that contains freshwater clams,
which are highly sensitive to water quality conditions.
b) Property adjacent to Soos Creek where owner provides a naturally vegetated
buffer and fences off livestock.
Ineligible: Property where the portion under application for current use taxation is
• equivalent to a required sensitive areas ordinance buffer and no further
restrictions are proposed by the owner.
G. Rural or low density open space close to urban or growth area.
Definition: Areas of 10 acres or more meeting one of the following:
a) Located outside but within two miles of the boundaries of incorporated
cities where the applicable zoning allows for more intensive development
than 1 unit per 10 acres.
b) Located in urban or growth areas in unincorporated King County, as
identified in the King County Comprehensive Plan or Community Plans
where: the applicable zoning allows for more intensive development than
1 unit per 10 acres.
c) Located in urban areas identified as urban separators in adopted community
plansi where the owner agrees to restrict future subdivision and building.
Possible Sources: Adopted King County Community Plans; adopted local jurisdiction
comprehensive or Growth Management plans.
Eligibility: Eligible Sites shall meet the above definition and may include former open
farmlands woodlots, scrublands or other lands.
Examples: a) A ten acre property in the Soos Creek community planning area in an area
that is zoned rural and is within two mules of a city, or is an identified •
community separator.
b) A ten acre property in the East Sammamish community planning area that
has a minimum zoning of five acres and is located within an urban area
Comprehensive Plan designation.
Ineligible: A five acre parcel in an area zoned for five acre residential tracts (If public
access is provided this parcel may qualify under the active/passive recreation or
trail linkages category). A ten acre parcel that contains a three acre parking lot
that is not used to serve public recreational needs (This parcel would exceed the
15% impermeable surface maximum).
H. Urban or growth area open space.
Definition: Areas of one acre or more located inside of the boundaries of incorporated cities
or in urban areas in King County, as identified in the County Comprehensive
Plan, where the applicable zoning allows for more intensive development, where
the owns agrees to restrict future subdivision and building, or agrees to Iimit
uses of the property, or agrees to provide a native growth protection easement, or
agrees to callow public access to the property. Areas of one-half to one acre may
be eligible, if, in addition to the criteria for urban lands one acre or greater, the
land meets at least one of the following criteria: .
a) conserves and enhances natural or scenic resources, or
b) protects streams or water supply, or
c) promotes conservation of soils, wetlands, beaches or tidal marshes, or
d) enhances the value to the public of abutting or neighboring parks, forests,
wildlife preserves, nature reservations or sanctuaries or other open space, or
e) enhances recreation opportunities, or
f) preserves visual quality along highways, roads, and street corridors or scenic
vistas.
Possible Sources: Adopted King County Community Plans; adopted local jurisdiction
Comprehensive or Growth Management Plans.
Eligibility: Eligible sites shall be those of one half (1/2) acres or more identified in an urban
area in an adopted comprehensive or growth management plan meeting the
criteria outlined above.
In special circumstances, owners of non-contiguous properties that together meet the one half
acre minimum may jointly apply under this category if all of the following conditions are met:
♦4 The non-contiguous properties are within a service area defined in an adopted local
comprehensive plan, in conformance with Growth Management Act requirements, in
which provision of open space does not meet adopted standards. If no such service area
standards have been established, then a specific finding of extraordinary open space
need must be determined by the local legislative body and accompany an application.
♦ Each non-contiguous applicant parcel is at least as large as the minimum zoned lot size.
♦ No parcel is greater than 75 feet from another applicant parcel in the non-contiguous
parcel group.
Examples: a) Remnant natural area in Seattle
b) Community Separator/Greenbelt in Seattle.
c) Heron rookery and buffer lands in City of Renton.
d) Remnant second growth forest tract in urban King County.
e) Two 1/3 acre urban properties with scenic vistas that combine in a joint
application to provide 2/3 acre of open space.
Ineligible: Proposed land area for open space designation that contains greater than 15% non -
permeable surfaces or structures. Credit for this resource cannot overlap with
the "Open space close to urban or growth areas" resource.
I. Significant wildlife, plant and salmonid habitat area.
Definition: An area consisting of one of the following:
a) An area which is utilized by naturally occurring plant or animal species
• listed as being endangered, threatened or sensitive by the State _Departments
of Wildlife or Natural Resources and where such species are found with
sufficibnt frequency for critical ecological processes such as reproduction,
nesting, rearing, wintering, feeding or resting to occur. .
b) An areia meeting the criteria for Native Plant Community under the Natural
Heritage_ Plan of the State Department of Natural Resources.
c) Sites Which meet the criteria for priority habitats and species as defined by
the Department of Wildlife and are selected by the King County Natural
Resources Division and local jurisdiction.
d) Sites Which meet criteria for critical wildlife habitat conservation areas as
defined by King County or local jurisdiction.
Possible Sources: Natural Heritage Data Base, Priority Habitats and Species (PHS) database,
local sources, King Countyxegional database (to be developed).
Eligibility: Eligible sites are those identified by the King County Natural Resources
Division or those where expert verification acceptable to the Natural Resources
Division is available confirming that the land fulfills the functions described
under the definition.
Examples: Elk wintering range, salmon spawning stream, pileated woodpecker nesting
and foraging sites, cavity nesting duck habitat, bald eagle nests, heron rookery,
undisturbed old growth forest of at least 10 acres in. the lowlands, and
endangered plant sites.
J. Significant aquatic ecosystem.
Definition: Areas described in the Natural Heritage Plan as Native Wetlands where salt or
fresh water is the dominant factor in determining the nature of the plant and
animal communities.
Possible Sources: Natural Heritage Data Base of the Washington State Department of
Natural Resources.
Eligibility: Eligible sites are those on file in the Natural Heritage Data Base. Expert
verification acceptable to the administering state agency will substitute for
inclusion in the data source.
Example: a) Moss sake in eastern King County.
Ineligible: Properties; not eligible for listing in the Natural Heritage Data Base.
K Historic landmark/Archaeological site: Designated site.
Definition: Historic amd Archeological Resources; Land which constitutes or upon which is
situated an historic landmark formally designated by King County or a local •
jurisdiction, including buildings, structures or sites of significance in the county's
historic or, prehistoric heritage, such as Native American settlements, trails,
10
MEDIUM PRIORITY RESOURCES - 3 Points Each
A. Public lands and right-of-way buffer.
Definition: Native growth lands lying adjacent to parks, forests, wildlife preserves, natural
reservations, sanctuaries, parkways, trails, county, state or interstate highways, or
greenways. Buffers may be to a maximum of 100 yards from the boundary of the
protected resource. Special exception to the native growth requirement may be
granted for properties along parkways with historic or other landscaping plans,
upon review of the County Cultural Resources Division. Eligibility for this
exception does not extend to properties where plantings are required under local
zoning codes, development mitigation requirements, or other local regulations.
Possible Sources: Eligibility would be determined based on demonstration of location adjacent
to a park, trail corridor, county, state or interstate highway, greenway,
wildlife preserve or natural preserve owned in fee or permanently secured by
a recorded easement held by a city, county, or state parks, environmental or
natural resources department, or recognized 501(c)(3) organization.
Eligibility: Eligible sites must be dedicated to native growth and must buffer lands either in
public ownership or lands in private ownership which are classified as Open
Space under the Open Space Taxation Act and shall be no less than 25 feet in
width. Buffer widths are eligible to a maximum of 100 yards.
Examples: a) 100 yard buffer adjacent to Tiger Mountain State Forest near Hobart.
b) 100 yard buffer adjacent to Tolt-McDonald Park.
c) A 100 foot wide native growth buffer adjacent to the Cedar River regional
trail in Maple Valley.
d) 100 yard buffer adjacent to the Sammamish River county trail near Bothell.
e) A 25 foot wide native growth buffer to a Seattle Park.
Ineligible: Property within 100 yards of a public park, open space or right-of-way but
separated by other land not enrolled in the Open Space Taxation Act.
B. Special native plant site.
Definition: Areas with naturally occurring concentrations of those plants defined as being
monitor species by the Department of Natural Resources or remnant old growth.
Possible Sources: Report of biologist identifying species listed by Natural Heritage Program.
Eligibility: Eligible sites are those found in the Natural Heritage Data Base or which are
• verified by experts as containing the same plant species and are acceptable to the
King County Natural Resources Division.
13
Examples: a) A bog land enlarged buffer with special plant species, with restrictions in
addition to those required by regulations. .
b) Remnant old growth forest tract.
c) Site with a plant species that is rare in King County.
Ineligible: Commercial nurseries. Arboretums or other garden sites with non-native
plantings And public access may not be credited with points from this category
but are in$tead intended to be eligible under the "active or passive recreation"
high priority resource.
C. "Natural' shoreline environment.
Definition: A marine,1 lake or river shoreline and its "associated wetlands" as identified in
an adopted shoreline master plan. Credit for this resource cannot overlap with
the "Consbrvancy" shoreline environment or surface water quality buffer area
priority resource.
Possible Sources: Areas identified as "Natural Environments" in the Shoreline Master Plan.
Eligibility: Eligible lands are those identified as natural shoreline environments and their
associated wetlands in the adopted Shoreline Master Plan governing the area in
which th6 shoreline is located Eligible land must be adjacent to the water. The
Ineligible:
area to be! included is 200 feet upland from the ordinary high water mark, within the
100-year Mood plain or the edge of the associated wetland, whichever is greater.
Properties that do not meet the above definition.
D. Geological feature.
Definition: Those special features, as defined in the Natural Heritage Plan generally
including; but not limited to special geologic locations, works of geomorphology,
and works of glaciation; or those unique and undeveloped shoreline features of
Puget Sodrnd including spits, lagoons and points. In general, steep slopes, as
defined under the King County Sensitive Areas Ordinance are not intended for
inclusion; in this category, unless a, unique feature such as a butte, prominent cliff
or other unique geological feature is identified.
Possible Sources: Washington State Interagency Committee for Outdoor Recreation for dry
accretion beach shoreline features. No data base currently exists for
geological features. As with the High Priority Resource category "Scenic
Natural Resources", this "Geological features" category is subject to
Council determination based on the above definition.
Eligibility: Eligible sites include those acceptable as a Natural Heritage Preserve and which •
include at a minimum, in single or multiple ownership, 90% of the feature.
14
E. Historic landmark/Archaeological site: Eligible site.
Definition: Historic and Archaeological Resources: Land which constitutes or upon which is
situated an historic landmark formally designated by a local jurisdiction,
including buildings, structures or sites of significance in the county's historic or
prehistoric heritage, such as native American settlements, pioneer settlements,
farmsteads, roads, industrial works, bridges, burial sites, prehistoric and historic
archaeological sites, or traditional cultural properties.
Possible Sources: King County or other local inventories of historic resources and the State
Inventory of Archaeological Sites (State Office of Archaeology and
Historic Preservation).
Eligibility: Eligible properties must be determined by the King County Historic Preservation
Officer to be eligible for designation and listing on the County or other local
register of historic places or landmarks for which there is local regulatory
protection. Eligible properties include contributing properties within designated
historic districts. Properties listed on the State or National Registers of Historic
Places may qualify under this category. Improvements to the land are not eligible
for this tax reduction, but may be eligible for other federal, state or local tax credits.
Examples: a) An eligible but undesignated historic landmark in Bothell.
• b) An archaeological site on the Snoqualmie River.
c) Tollgate farm in North Bend, listed on the King County Historic Resources
Inventory.
Ineligible: Properties not eligible for designation and listing on the King County or other
local list or register of historic places or landmarks. These properties may
qualify as Low Priority Resources as "Buffers" to eligible Historic landmarks/
Archaeological sites.
F. Buffer to Designated Historic Landmark/Archaeological site.
Definition: Buffers to lands constituting or containing designated county or local historic
landmarks or archeological sites that are enrolled in the High Priority Resource
"Historic Landmarks/Archaeological sites" category.
Possible Sources: King County or local lists or registers of historic places or landmarks.
Eligibility will be determined by the King County Historic Preservation
Officer.
Eligibility: Eligible properties must be adjacent to or in the immediate vicinity of and
• provide a significant buffer for a designated landmark or archaeological site
listed on the County or local list or register of historic places or landmarks which
is enrolled in the Open Space Tax program. Significant buffers provide physical,
visual, noise or other barriers and separation from adverse effects or influences
is
on historic; resources due to adjacent land use and development.
Improvem$nts to the land on buffer lands are not eligible. •
Examples: a) Five adre tract adjacent to the Elliot farm near Renton, which provides a
visual and physical buffer from an adjoining subdivision.
b) Land surrounding a designated historic residence in an urban area.
G. Special animal site.
Definition: Sites that ihclude either 1) identified wildlife habitat networks, 2) urban natural
areas as identified by the State Department of Wildlife's (WDW) Priority
Habitats aid Species Project (PHSP) or 3) other locally significant fish and
wildlife habitat areas.
Possible Sources: Wildlife habitat networks and other locally significant fish and wildlife
areas will be identified by King County and each jurisdiction in the county
under plans developed through the Growth Management Act. Urban
natural areas are identified by the State Department of Wildlife.
Eligibility: Eligible sitte are those identified by the King County Natural Resources
Division or local jurisdiction or those where expert verification acceptable to
the Natural Resources Division or local jurisdiction is available.
Examples: a) Property within a wildlife habitat network identified in the
East Srammamish Community Plan.
b) Property identified within the WDW Priority Habitat Species project.
Ineligible: A highly dlisturbed remnant natural area that is determined to have
minimal wildlife habitat significance.
LOW PRIORITY RESOURCE -1 Point
A. Buffer to eligible Historic landmark/Archaeological site.
Definition: Buffers to lands constituting or containing eligible county or local historic
landmarks or archeological sites that are enrolled in the High Priority
Resource "Historic Landmarks/Archaeological sites" category.
Possible Sources: Historic and Archaeological Resources: King County or other local
inventories of historic resources and the State Inventory of
Archaeological Sites (State Office of Archaeology and Historic
Pretservation). Eligibility of entire or partial parcels will be determined
by: the King County Historic Preservation Officer.
16
Eligibility: Eligible properties must be adjacent to or in the immediate vicinity of and
provide a significant buffer for a designated landmark or archaeological site
listed on the County or local list or register of historic places or landmarks
which is enrolled in the Open Space Tax program. Significant buffers provide
physical, visual, noise or other barriers and separation from adverse effects or
influences on historic resources due to adjacent land use and development.
Improvements to the land on buffer lands are not eligible.
Examples: a) Five acre tract, adjacent to an inventoried prehistoric village site that
provides a visual and physical buffer from an adjoining industrial park.
b) Land surrounding an inventoried historic residence in an urban area.
BONUS CATEGORIES
A. Resource restoration - 5 Points.
Definition: Restoration of any high, medium or low open space resource defined above.
Emphasis shall be placed on restoration of anadromous fish rearing habitat,
wildlife and plant habitat areas, and upland, stream and wetland habitats.
• Possible Sources: No inventory available.
Eligibility: Eligible sites are those that qualify for any high, medium or low open space
resource classification above without this category. Sites are eligible to receive 5
bonus points for the resource being restored. The owner must have an
implemented restoration plan developed in cooperation with the Soil Conservation
Service, the State Departments of Fisheries or Wildlife, the King County Surface
Water Management Utility or other cognizant local or county agency.
NOTE: If a property owner implements an approved restoration plan after having been
accepted into the open space CUT program and did not receive credit for such program
in the initial evaluation of the property, the owner may apply to amend the application
and receive the bonus points credit without paying an additional application fee.
B. Bonus Surface Water Quality Buffer Area - 3 or 5 Points.
Definition: A stream side or wetland buffer width of at least twice that required by the
applicable local Sensitive Areas Ordinance.
Possible Sources: Catalogue of Washington Streams, Shoreline Master Programs, County
.or local Sensitive Areas Ordinance streams and wetlands maps as basis
• for determination.
Eligibility: Sites qualifying under the "Surface Water Quality Buffer Area" or Shorelines
classifications would receive additional points through the provision of additional
17
buffer which is preserved from clearing and from livestock intrusion. Three (3)
additional points awarded for buffers no less than two times the buffer required by •
the Sensitive Areas Ordinance. Five (5) additional points awarded for buffers no
less than three times the buffer width required by the Sensitive Areas Ordinance.
Examples: a) A 200:foot wide buffer along a class 1 stream that is twice the width of a
required 100 foot buffer.
b) A 300foot wide buffer adjacent to a Class 1 wetland where a 100 foot buffer
is required
C. Contiguous parcels under separate ownership - 2 Points.
Definition: Contiguous parcels of land with the same open space resources, regardless of
whether under the same ownership or not, are eligible for treatment as a single
parcel if open space classification is sought under the same application.
"Contiguous parcels" are defined as parcels abutting each other without any
significant natural or manmade barrier separating them or parcels abutting a publicly
owned open space but not necessarily abutting each other without any significant
natural or! manmade barriers separating the publicly owned open space and the
parcels seeking open space classification or each other in the event that they do abut.
Possible Sources: Not applicable. .
Eligibility: Treatment as contiguous parcels shall include the requirement to pay only a single
application fee, the requirement that the total area of all parcels combined must
equal or dxceed any required minimum (rather than each parcel being required to
meet such minimums). Parcels given this contiguous parcels bonus must all be
accepted under identical terms and conditions of access, easements, and
restrictions. Individual parcels may be withdrawn from open space classification
consistent with all applicable rules and regulations without affecting the continued
eligibility of all other parcels accepted under the same application, provided that
the combined area of the parcels remaining in open space classification must
equal or exceed any minimum size requirement established in the PBRS and that
access tolthe remaining parcels is not affected. Contiguous parcels must meet the
following conditions:
a) The application must include two or more parcels under different ownership.
b) The parcels included in the application must have the same open space resources.
c) The owners of parcels included in the application must agree to identical terms
and conditions for inclusion in the program.
Examples: a) Three contiguous properties where 10,000 square feet of each property will
comt ine to form a joint application of 30,000 (greater than 1/2 acre) within a •
Seattle ravine greenbelt
b) Two :adjacent ten acre parcels in a rural area.
18
Ineligible: Properties receiving credit under the Trail Linkages high priority resource are
not eligible for this bonus category.
D. Conservation/Historic Easement in Perpetuity - 5 Points.
Definition: An easement that restricts, in perpetuity, further potential development, or
other uses of a property, and which may include a requirement for native
growth protection.
Possible Sources: The Office of Open Space will develop a model easement and suggested
language for construction of easements as a guide for the reviewing agency.
E. Public Access - 0, 3, or 5 Points.
Definition: Access to the county's open space lands by the general public should be
encouraged for all lands unless it is determined that such access would damage or
endanger the resource. Property owners who allow access to the property should
be afforded consideration in the level of tax reduction they receive, depending on
the level of access allowed and the conditions under which access is permitted.
1) Unlimited Public Access - 5 Points: Year-round access to the general public is
• allowed without special arrangements with the property owner.
2) Limited Public Access - Sensitive Area - 5 Points: Access may be reasonably limited
due to the sensitive nature of the resource; with access provided only to appropriate
user groups. The access allowed must generally be for an educational, scientific or
research purpose and available through special arrangements with the owner.
3) Limited Public Access - 3 Points: Access to the public is allowed, with or without
special arrangements with the property owner, for any period of less than the full
year (seasonal access).
4) No Public Access - 0 Points: No public access is allowed or Members Only Access
which is restricted at all times to members of the organization utilizing the land.
Note: Public Access bonus points are granted to categories that require public access.
SUPER BONUS CATEGORY
Definition: Properties with at least one high priority resource AND allow unlimited public
access or limited public access - sensitive area (due to resource sensitivity)
• AND convey a conservation, historic, or trail easement in perpetuity in a form
and with such conditions as are acceptable to the county. This property shall be
automatically eligible for the maximum tax reduction (901/6).
19
F.ctimnte of Tax Reduction
The following is provided to assist you but, please remember that your application will be
reviewed by County/City Staff and a final decision made by the granting authority. Also, when
estimating the actual effect on your property's valuation and your tax bill, please remember that
your assessment will be reduced only on the portion of your property that is enrolled as open-
space/current use land. You will still be assessed at "highest and best use" rates for your
residence and for other non open -space lands on the property.
Subtotal points from "A" - high, medium, and low priority resources (count points
from no more than six categories - 30 pts. max.)
Subtotal points from "B" - bonus categories (17 pts. max.)
Public access points from "C" (5 pts. max.)
Grand Total of points, resulting in Public Benefit Rating
VALUATION SCHEDULg
Public Benefit Rating;
Tax Reduction
Current Use Value
0 - 4 points
0 %
100 % of Market Value
5 - 10 points
50 %
50 % of Market Value
11- 15 points
60 %
40 % of Market Value
16 - 20 points
70 %
30 % of Market Value
21 - 34 points
80 %
20 % of Market Value
35 - 52 points
90 %
10 % of Market Value
PBRS-iNF.DOC
07/29/96
0
20
pioneer settlements, farmsteads, roads, industrial works, bridges, burial sites,
prehistoric and historic archaeological sites, or traditional cultural properties.
Possible Sources: Historic and Archaeological Resources; King County or other local lists
or registers of historic places or landmarks and the State inventory of
Archaeological Sites (State Office of Archaeology and Historic
Preservation).
Eligibility: Historic and Archaeological Resources; Eligible properties must. be listed on a
County or other local list or register of historic places or landmarks for which
there is local regulatory protection. Eligible properties include contributing
properties within designated historic districts. Improvements to the land are not
eligible for this tax reduction, but may be eligible for other federal or state tax
credits. The King County Historic Preservation Officer will review and make
determination on eligibility.
Examples: a) The Hjertoos Farm, Carnation.
b) The pacific Coast Company House #75, Newcastle.
Ineligible: Properties listed only on or eligible for the State or National Registers of Historic
Places but not on the King County or other local list or register. These properties
• may qualify as Medium Priority resources as "Eligible" Historic and
Archaeological Resources.
L. Trail Linkage.
Definition: Land used as a public urban or rural off -road trail linkage for pedestrian,
equestrian, bicycle or other uses which remains in private ownership. The trail
linkage shall be no less than 25 feet in width and the owner provides a trail
easement to an appropriate public or private entity, acceptable to King County as
to form. Such an easement must be recorded with the County Records and
Elections Division within four months of the granting of a tax reduction for the
property. Use of motorized vehicles is prohibited on trails receiving tax
reductions in this category, except in the case of medical or police emergencies.
Possible Sources: Copy of recorded or proposed easement for review by lead review agency.
Eligibility: Eligible site properties must be used as a public urban or rural trail linkage which
remains in private ownership. The amount of land may be of less than any
minimum size prescribed in any other category, provided the trail linkage and
buffer shall be no less than 25 feet in width, unless the reviewing agency
determines that for linkage purposes, an exception to this provision is allowable
and the owner agrees to provide a trail easement, acceptable as to form to King
County, to an eligible and appropriate public or private entity. The trail must be
primarily off -road and separated from any road by at least 25 feet, unless the
reviewing agency determines that for linkage purposes, an exception to this
11
provision is allowable. Sidewalks within a road right -of way are not intended to
qualify under this category. Fencing is not allowed within the right-of-way,
unless theifence is along a property line. Gates are only allowable subject to
review and approval of the existing gate, proposed gate or proposed replacement
gate by the appropriate local parks division.
Examples: a) A property with a trail easement granted to an equestrian club over a segment
of an Equestrian trail along the edge of a single family property.
b) A seg*ient of an appropriately identified off -road trail within a Seattle
neighborhood Greenbelt, with appropriate easement.
c) A segment of the county multi -use regional trail system in unincorporated
King County with an easement purchased under county 1989 bond program
d) A community trail in unincorporated King County identified as a community
trail in the county trail plan, with easement granted to the county.
Ineligible: Trails whore no appropriate easement has been granted. Sidewalks and roadside
trails similar to sidewalks are not intended to be eligible, except under specific
determinardon and approval of county or local parks department as necessary for
linkage purposes.
M. Farm and agriculturial conservation land
Definition: Land previously classified as farm and agricultural land that no longer meets the •
criteria of. farm and agricultural land and is reclassified as "open space land" or
traditional farmland that is not classified under chapter 84.33 or 84.34 RCW, has
not been irrevocably devoted to a use inconsistent with agricultural uses and has
a high potential for returning to commercial agriculture.
Possible Sources: Properties in areas identified by the county's Comprehensive Plan or
other sources as prime agricultural areas.
Eligibility: Eligible sites must be used for farm and agricultural activities or have a high
probability of retuning to commercial agricultural and the property owner
commits to return the property to farm or agricultural activities. Property must
contain aq least 5 acres and be located in the RA or A zones.
Ineligible: Propertie$ in areas designated as Urban in the 1994 Comprehensive Plan,
properties under 5 acres in size or those where the property owner is not
participating in agricultural activities or has not committed- to resuming farm
or agricultural activities.
0
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AGENDA ITEM
CITY OF 1L9SLUJ
0
CITY OF KENT
PLANNING DEPARTMENT
MEMORANDUM
April 15,1997
Jim White, Mayor
TO: LEONA ORR, CHAIR, AND PLANNING COMMITTEE MEMBERS
FROM: CAROLYN SUNDVALL, HUMAN SERVICE PLANNER
SUBJECT: 1998 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUNDING
LEVELS
Background
Recently the City received from King County its estimate of Community Development Block Grant
pass -through funds for 1998. The estimate of $515,970 is approximately $60,293 less than the City
received for its 1997 program. The estimate at this time is based on the U.S. Department of Housing
and Urban Development's (HUD) proposed 1998 budget. The estimated amount may increase or
• decrease due to changes in the entitlement, program income and recaptured funds.
Local CDBG Program Strategies for 1996 - 1999, that form the basis for decisions pertaining to the
allocation of CDBG funds in the City of Kent, were adopted by Council in 1995. There are no
amendments to the strategies at this time.
The City Council needs to take three actions:
Receipt of Funds
The City of Kent needs to inform the County whether it elects to receive and administer the
pass -through funds again this year or to compete for funds. The Planning Department
recommends that the City accept the pass through funds to: 1) Maximize local discretion in
allocating the funds 2) Guarantee a minimum funding level, 3) Eliminate competition with
other King County and small cities projects. If the City does not elect to take the pass
through funds, Kent is not guaranteed any CDBG funds, and would have to compete for all
funds.
Public (Human) Services Funding
•1998 CDBG Funding Levels
April 15, 1997
Page 2
support for human services, the Planning Department recommends that the City of Kent
notify the County that it wishes to reserve the maximum dollars for human services. The
estimated 1998 Community Development Block Grant funding amount for human services
is $71,342.
As with human services, the City has a maximum of its CDBG funds that can be spent for
Planning and Administration. In 1997 the City reserved the maximum amount available.
The Planning Department recommends allocating the maximum amount available in 1998
to.fund a portion of salaries and other activities associated with the administration of the
program. The maximum amount of 1998 CDBG funds estimated to be available for
Planning and Administration is $67,170.
The remaining funds, approximated at $377,458, would be used for capital projects. The City
traditionally funds the Kent Housing Repair Services Program out of this category and also any
• additional capital project requests that Council approves.
Recommended Action
1. A royal to accept the 1998 pass -through funds.
2. Allocate the City's maximum available of 1998 CDBG funds for Public (Human) Services
($71,342).
3. Allocate the City's maximum available of 1998 CDBG funds for Planning and
Administration ($67,170).
4. Forward this recommendation to the full City Council for consideration at its May 6, 1997
meeting, authorizing the Mayor to sign the County form indicating the City's desire for
distribution of 1998 fun s.
CS/4- :\hiYrrfaYiser\carolyn\98cd g G
cc: James P. Harris, Planning Director
Lin Houston, Human Services Manager
0
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AGENDA ITEM
POLYGON CO. NORTHWEST COMPANY
April 7, 1997
Fred Satterstrom
City of Kent
220 4th Avenue South
Kent, WA 98032
Re: Regulatory Review
Dear Fred:
I am submitting this new Regulatory Review package which should take the place of the
previous submittal. The attached outlines all the changes we are requesting and I have
enclosed a draft of the new Ordinance 3007. Additionally, I've submitted a sample map
• representing PUD Plan with pods of maximum density.
Please advise me of anything else I should prepare and the time and place of the review
committee meeting.
Sincerely.
L�
Eric H.G. Wells
Vice President, Development
EW:lp
encl.
•
7
4030 Lake Washington Boulevard NE, Suite 201, Kirkland, Washington 98033
(206) 822-7700 Fax (206) 827-4098
0
CITY OF KENT
REGULATORY REVIEW
"rhe Kent City Council has determined that ongoing review of the City's regulatory process is in the
public's best interest. The Council wants the public to be able to participate in this review. The outline
on this page is intended to give the public an opportunity to write down those things that they do not like
about an ordinance or regulation. The Council will then review the public's comments and, when
appropriate, make changes to ordinances and regulations.
What ordinance or regulation do you want the Council to review?
Ordinance No. 3007 10-15-91
Section 15.02.332 Planned Unit Development of City of Kent Zoning Code.
• What is it that bothers you about this ordinance/regulation?
The current Planned Unit Development (PUD) ordinance does not provide provisions for larger
developments i.e. parcels of land greater than 100 acres. The ordinance does not allow for PUD in
single family residential zones. The ordinance does not allow attached homes in single family
residential zones if development is processed as a PUD.
• What changes do you suggest to this ordinance/regulation?
• 1. Allow PUD's in single family residential zones (R-zones) when the proposed development is
greater than 100 acres
2. Provide provisions to the PUD ordinance allowing design flexibility on development greater than
100 acres as follows:
A. Pod or Parcel design providing areas of maximum density rather than requiring final site
plan and building designs at time of PUD approval. Example: The Lakes Community was
designed with pods of maximum density, open space and only infrastructure, spine roads,
utilities, storm detention was detailed.
Phasing allowing PUD on greater than 100 acres 3 years to apply for development permits,
rather than the current 1 year time limit.
C. The PUD ordinance should allow the flexibility of mixed densities and types of units on
development greater than 100 acres. This allows for development to meet the needs of the
public providing a range of products in a single community. The ordinance should allow
single family or detached condominium, side by side townhome and carriage or flat style
condominiums in a PUD with underlying single family zoning if the development is greater
than 100 acres. Example: The Lakes Community provided home ownership in a carriage
flat condominium for under $100,000, a side by side townhome starting from the $120,000's
to the $160,000's, and single family detached condominiums starting at $140,000 to
$190,000. This type of product diversity and creativity is essential for a successful
community and well received by the public.
nn3n.r1aecrtvw2.o0c
• What significance to the Community will occur with your proposed change?
The proposed changes would be of little significance to a community with the changes all being
restricted to developments greater than 100 acres. Within the City's current boundary there are very
few parcels where large developments are possible. The concept of using a PUD process allows staff
greater design control when working on a larger project. Developers have flexibility and more
resources to deal with open space and adjacent community concerns, buffering and recreation needs.
• What effect, if any, will your proposed change have on related ordinance, regulations, plans and
policies?
The proposed change should not effect any other City ordinances or policies. With the proposed
changes only effecting development over 100 acres the usage is limited.
There does not appear to be any negative effects of the suggested changes. However, positive effects
of the proposed changes are many. The changes allow for more comprehensive planning of large
developments. Mixed densities provide a variety of home ownership opportunities to the public in a
single community. A large PUD will provide better use of open space and recreational space than if
small individual projects were constructed and staff have a better ability to deal with neighboring
concerns like buffering, open space, traffic and recreation.
• Have you reviewed your concern with a City staff member?
City staff have agreed and support our suggestions as they have been discussed conceptually. Our
goal would be to provide changes that would be supported by all City Staff to achieve full support of
• all staff.
• Do you have any general comments you wish to make (can be about the ordinance/regulation you
want changed or about anything else to do with ordinance/regulations or the permit process)?
The example of the Lakes at Kent was referenced above and should be focused on as a successful
and unique community within the City of Kent. The proposed changes will provide the ability to
plan and develop other communities similar to the Lakes
The public response to communities that provide diversity and range in home ownership has been
incredibly positive. PUD's in the 100 acres or greater also allow for greater density to be achieved
if desired by the public and private sectors, with the final PUD decision being made by the Hearing
Examiner. This greater density, when used correctly, can help defer the rising cost of development
allowing the entire community to attract the median income range buyer.
We hope that staff and the committee view these changes as a positive addition to the code
benefiting the public and the City of Kent.
Additionally, with the cost of land, developers have become restricted in their abilities to provide
open or recreation space. Through the PUD process, 35% of the project remains open space which
provides excellent buffers for adjacent neighbors I have attached a sample of the changes proposed
to Ordinance 3007 and conceptual map of the pod type PUD submittal.
NAME Polygon Northwest Company, Eric Wells
ADDRESS 4030 Lake Washington Blvd. NE #201, Kirkland, WA 98033
PHONE NO. 206-822-7700
A/ 13A.P/REGRV W±.DGC
m
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FROFt : C l T'i "ENT MR, ORS QFC 206 E13 2067 04-0' -i 15: 13 #81'7
i
DRAFT APRIL 3, 1997
! I i
. I
I
YaORDINANCE NO.
AN ORDINANCE of the City of Kent,
Washington, relating to land use and
zoning, amending the Planned Unit De-
velopment regulations of the Kent Zoning
Code, Kent City Code Sections 15.02.332
and 15.04.080.
I�
WHEREAS, in June of 1990, the City Council received a
'petition from a group of interested citizens (Responsible Urban
• I Growth Group (RUGG)), requesting that the City Council take action
tin order to stop high density housing from overburdening the City's
I
'infrastructure and ability to provide adequate services; and
'• WHEREAS, in consideration of RUGG's proposal, the City
Council formally directed the Planning Commission on July 16, 1991
to evaluate the Planned Unit Development (PUD) regulations and
investigate possible Code revisions, including amendment of those
portions of the Kent Zoning Code applicable to townhouses in single
ifamily zoning districts; and
WHEREAS, in response to this direction, the Kent Planning
staff investigated and prepared a report on the Planned Unit
Development regulations, which included these Zoning Code amendment
alternatives; and
2
WHEREAS, an August 26, 1991 the Kent Planning Commission
• held a public hearing to consider the alternatives for revising the
1 PUD regulations and recommended that the Zoning Code be amended to
leliminate Planned Unit Developments in the RA, Residential
!Agricultural and the Rl, Single Family Residential zoning
districts; NOW, THEREFORE, r !
FROM :CIT'i 1-.EIJT 19R.-OF.S OFr- 206 813 20P-7 1997,04-04 15:1a 0837 F.03,17
a
•
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON DOES
HEREBY ORDAIN AS FOLLOWS:
I Section 1. The Kent Zoning Code (Ordinance 1827, 2404)
Section 15.02.332 of the Kent City Code (K.C.C.) is amended as
follows:
i 15.02.332 PL]1MD UNIT DEpyLOPXNNT. Planned Unit
Development is a (( )) development built under those
provisions of this code which permit departures from the j
11conventional siting, setback and density requirements of other
;isections of this code in the interest of achieving superior site `
jdevelopment, creating open space and encouraging imaginative design
by permitting design flexibility.
section 2. K.C.C. Section 15.04.080 is amended as
follows:
15.04.080 pLADMD WIT DSVELOPXXNP IUD i
;!General purpose. The intent of the PUD is to create a process to
promote diversity and creativity in site design, and protect and
i'enhance natural and community features. The process is provided to
.encourage unique developments which may combine a mixture of
residential, commercial, and industrial uses. By using flexibility
In the application of development standards, this process will i
promote developments that will benefit citizens that live and work
within the City of Kent.
A. ZONING DISTRICTS RHEAS VIRMITTBD. PUD's are
permitted in all zoning districts with the exception of the A-1,
Agricultural RA Residential Agricultural and R1
Residential zone& -when site is less than one hundred (100) acres.
i
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F�tON.sCITY RENT HA'rORS OFC 2206 813 2067
1997, 04-04 15s 1-1 #81^ F.04,17
11
1.
B. PERMITTED O8E8.
' i. principally permitted uses. The principally
+permitted uses in PUD'S shall be the same as those permitted in the
IY
underl ing zoning classifications.
Z. conditional Uses. The conditional uses in PUD's
i shall be the same as those permitted in the underlying zoning
!classification. The conditional use permit review process may be
consolidated with that of the PUD pursuant to procedures specified
.,in section F below.
3. Accessory Uses. Accessory uses and buildings
which are customarily incidental and subordinate to a principally
permitted use are also permitted.
4. Exceptions.
I
n
stee B-r i
bv)) In residential PUD'a of ten (10) acres or
more, commercial uses may be permitted. Commercial.uses shall be
limited to those uses permitted in the Neighborhood Convenience
District.
c. DEVELOPBEmT STANDARDS. The following development
standards are minimum requirements for a Planned Unit Development:
1. Minimum Lot size. The minimum lot size '
requirements of the districts outlined in the zoning code shall not
apply to PUD's.
2. Minimum sits Acreage. Minimum site acreage for
,:a PUD is established according to the zoning in which the PUD is
.'located, as follows:
4a) In single family residental zoning districts (RA and R1) of one
hundred (100) acres or more,attached multi family units may
i'
be permitted.
3
FFcli. :CITY- V,EW Hh ORB OFC
206 ell 2067
1937.04-04 IE:1t R817 F. E-117
•
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soots
RA-R1 (7.2 - 20)
multifamily
(MRD, mm, MRM, MRH)
Commercial, office and
Manufacturing Zones
I
I
1
riinimum sits Acreage i
-S--�aeiws) i
100 acres
None
None
3. IIiniaum parimater Building setback. The minimum
'I perimeter building setback of the underlying zone shall apply.
Multifamily Transition Area requirements shall apply to any
�Imultifamily developments (K.C.c. Section 15.06.215), except where
1Igpecifically exempted by Administrative Design Review (K.C.C.
11section 15.09.045). The Hearing Examiner may reduce building i
Ijseparation requirements to the minimum required by Building and
.Fire Departments according to criteria set forth in m3lbsectLon F(1)
of this ((eha a?r)) section. If an adjacent property is
undevelopable under the Kent City Zoning Code, the Hearin Examiner I
v also reduce the perimeter building setback requirement ((Owt4 e
)) to the minimum standards in the
I waived byKent Building and Fire Codes.
4. Ka:imum Beigbt of structures. The maximum
(height of structures of the underlying sons shall apply.
Multifamily Transition Area requirements shall apply to any
'imultifamily developments (K.C.C. Section 15.08.215)1 except where
I! specifically exempted by Administrative Design Review (K.C.C.
Section 15.09.045). The Hearing Examiner may authorize additional
height in cc, GC, Dc, CM, M1, M2, and M3 zones where proposed i
development in the PUD is compatible with the scale and character !
of adjacent existing developments.
5. Open space. The standard not forth herein shall
apply to PUD residential developments only. Each PUD shall provide i
4
CJ
FROI-1, :CITY kENT MgiFj 'E 0FC 2CG 812 2067 1997.04-04 15:1S NB1'? P. OE,,'17
a minimum of 35 percent of the total site area for common open
space. In mixed -use PUD's containing residential uses, thirty-five
(35) percent of the area used for residential use shall be reserved
as open space.
For the purpose of this section, open space shall be
defined as land which is not used for buildings, dedicated public
right-of-ways, traffic circulation and roads, parking areas, or any
kind of storage. Open space includes but is not limited to:
privately owned woodlands, open fields, streams, wetlands, severe
development areas, sidewalks, walkways, landscaped areas, gardens,
court yards, or lawns. Common open space may provide for either
active or passive recreation.
Open space within a PUD shall be available for
common use by the residents, tenants and/or the general public,
depending on the type of project.
6. streets. If streets within the development are
required to be dedicated to the City for public use, such streets
shall be designed in accordance with the standards outlined in the
Kent Subdivision Code and other appropriate City standards. If
streets within the development are to remain in private ownership
and remain as private streets, the following standards shall apply:
a. Kininum private street Pavessat Widths for
Parallel Parking in Residential Planned Unit Developments.
No Parking Parking
Parking One Side Both Sides
(rest) (rest) (rest)
One -Way
Streets 20 29 38
Two -Way
Streets 22 31 40
5 7
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FfZOM :CITY VIEW mAyoR5 GF 206 813 2067. 15 E17, C4-C4 15:15 #817 F.07,-1'?
9
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i
i
!I The above minimum widths may be modified upon
review and approval by the Kent Fire Chief and the Kent Traffic '
!Engineer providing they are sufficient to maintain emergency access
and traffic safety. A maintenance agreement for private streets
! within a PUD shall be required by the Hearing Examiner as a
condition of PUD approval.
b. Vehicle parking Areas. Adequate vehicular
;jparking areas shall be provided. The required number of parking
J.
spaces may vary from the requirements of-K.C.C. Chapter 15.05 and
shall be approved by the Hearing Examiner based upon a parking need
assessment study submitted by the applicant and approved by the
Planning Director. Vehicular parking areas may be provided by
on -street parking and/or off-street parking lots. The design of I
such parking areas shall be in accordance with the standards
outlined in K.C.C. Chapter 15.05.
C. one-way streets. One -Way loop streets
shall be no more than 1,500 feet long.
d. on -street Parking. on -street parking shall
be permitted. Privately owned and maintained "no parking"' and/or
"fire lane" signs may be required as determined by the Kent Traffic
Engineer and Kent Fire Department Chief. i
7. Pedestrian Walkways. Pedestrian walkways shall
be constructed of material deemed to be an "all weather surface" by
the Public Works Director and Planning Director.
S. Landscaping.
a. Minimum perimeter landscaping of the
underlying zone shall apply. Additional landscaping shall be
required as provided in Chapter 15.07 and 15.08.215 of the Kent
City Code.
b. All PUD developments shall ensure that
parking areas are integrated with the landscaping system and
6 ,
FPOM $C-ITY VENT. NAYORS.OFC
i 0
206 813 2067 1937.04-04 15t19 #817 P.14i17
e. Building design shall be based on a unified
design concept, particularly when construction will be in phases.
2. Non -Residential planned Unit Development
i
criteria.
a. The proposed project shall have a
beneficial effect which would not normally be achieved by
traditional lot -by -lot development and not be detrimental to
present or potential surrounding land uses as defined by the
Comprehensive plan.
b. Unusual environmental features of the site
shall be preserved, maintained and incorporated into the design to
benefit the development and the community.
c. The proposed project shall provide areas of
openness by the clustering of buildings, and by the• use of
well -designed landscaping and open spaces. Landscaping shall
promote a coordinated appearance and break up continuous expanses
of building and pavement.
d. The proposed project shall promote variety
and innovation in site and building design. It shall encourage the
incorporation of special design features such as visitor entrances,
plazas, outdoor employee lunch. and/or recreation areas,
architectural focal points and accent lighting.
s. Building design shall be based on a unified
design concept, particularly when construction will be in phases.
G. TIMa LIMITS.
1. Application for Development Permit. The
applicant shall apply for a development permit no later than one
(1) year following final approval of the PUD,4\ The application for
development permit shall contain all conditions of the PUD
approval.
13 _T
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FROM +C1'fY ✓.EHT 11RIORS OFC 206 813 2OE7
1597.04-04 15:1E "817 P.013/17
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9
provide screening of vehicles from view from public ■treats.
'lParking areas shall be conveniently located to buildings and
!istrests while providing for landscaping adjacent to buildings and i
1pedestrian access.
C. Solid waste collection areas and waste
reduction/recycling collection areas shall be conveniently and
safely located for on -site use and collection, and attractively
Isite screened. j
9. Signs. The sign regulations or x.c.c. cnapter
1 15.06 shall apply.
10. platting. If portions of the PUD are to be
I subdivided for sale or lease, the procedures of the Kent
Subdivision Code as amended shall apply. Specific development
standards (lot size, street design, etc.) shall be provided as
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`;outlined in K.C.C. Section 15.04.080(E).
11. arson River Corridor. Any- development located
.within the Green River Corridor Special Interest District shall
adhere to the Green River Corridor Special Interest District
;Regulations.
12. view Regulation. View regulations as specified
in K.C.C. Section 15.08.060 shall apply to all PUD's.
13. shoreline xaster arogras. Any development
located within 200 feet of the Green River shall adhere to Kent
Shoreline ((Management)) Master PLQuram regulations.
D. DENSITY BONUS STANDARDA. The density of residential
development for PUD's shall be based on the gross density of the
underlying zoning district.
The Hearing Examiner may recommend a dwelling unit
density not more than twenty (20) percent greater than permitted by
the underlying zone upon findings and conclusions that the
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amenities or design features which promote the purposes of this
Ajdasection, as listed below, are provided:
1. open space. A -four (4) percent density bonus
may be authorized if at least ten (10) percent of the open space is
in concentrated areas for passive use. open space shall include
f significant natural features of the site, including but not limited
into fields, woodlands, watercourses, permanent and seasonally
wetlands. Excluded from the open space definition are the -areas
within the building footprints, land used for parking, vehicular
circulation, right-of-ways and areas used for any kind of storage.
;I Z. active Recreation Areas. A tour (4) pe
rcent
�I,density bonus may be authorized if at least ten (10) percent of the i
isite is utilized for active recreational purposes, including but
not limited to jogginq/walking trails, pools, children's play
areas, etc.
only that percentage of space contained within I
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accessory structures that is directly used for active recreation !
�ipurposes can be included in the ten (10) percent active recreation "
Irequirement.
3. storm eater Drainage. A two (2) percent I
density bonus may be authorized if storm water drainage control is
accomplished using natural on -site drainage features. Natural
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!drainage feature many include streams, creeks, ponds, etc. '
4. Native vegetation. A four (4) percent density
bonus may be authorized if at least fifteen (15) percent of the
native vegetation on the site is left undisturbed in large open i
i! areas.
I'. S. parking Lot give. A two (2) percent density
lbonus may be authorized if off-street parking is grouped in areas
Hof sixteen (16) stalls or less. parking areas must be separated
!! from other parking areas or buildings by significant landscaping in
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excess of Type V standards as provided in K.C.C. Section 15-05.070.
.At least fifty (50) percent of these parking areas must be designed !
J as outlined above to receive the density bonus.
6. mixed Housing Types. ,A two (2) percent density
ilbonus may be authorized if a development features a mix of ,
(residential housing types. Single family residences, attached
'Joingle units, condominiums, apartments, and townhomes are examples
iof housing types. The mix need not include some of every type.
! 7. Project planning management. A two (2) percent
density bonus may be granted if a design/development team is used. !
Such a team would include a mixture of architects, engineers,
!'landscape architects, and designers. A design/development team is
j likely to produce a professional development concept that would be
consistent with the purpose of the regulations.
These standards are thresholds, and partial credit
.is not given for partial attainment. The site plan must at least
meet the threshold level of each bonus standard in order for
density bonuses to be given for that standard.
E. APPLICATION PROCESS. The application process
includes the following steps: informal review process, State
Environmental Policy Act, community information meeting,
development plan review, and public hearing before the Hearing
Examiner.
1. Informal Review Process. An applicant shall
!;meet informally with the Planning Department at the earliest
" possible date to discuss the proposed PUD. The purpose of this
! meeting is to develop a project that will meet the needs of the j
applicant and the objectives of the city as defined in this
ordinance. 1
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!j 2. SZPA- The State Environmental Policy Act,
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(regulations, and City SEPA requirements shall be completed prior to
development plan review.
3. Development Plan neviex. After informal review
and completion of the SEPA process, a proposal shall next be
reviewed by City staff through the development plan review process.
' Comments received by the project developer under the development
review process shall be used to formalize the proposed development
prior to being presented at a public hearing before the Hearing
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Examiner.
4. Community information Meeting.
a. A community information meeting shall be
required for any proposed PUD located in a residential zone or ,
:(within 200 feet of a residential zone. At this meeting the
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Ilapplicant shall present the development proposed to interested
residents. Issues raised at the meeting may be used to refine the '.
PUD plan.
Notice shall be given in at least one (1)
publication in the local newspaper at least ten (10) days prior to
i�ths public hearing. Written notice shall be mailed first class to
all property owners within a radius of not less than two hundred
(200) feet of the exterior boundaries of the property being subject
to the application. Any alleged failure of any property owner to
actually receive said notice of hearing shall not invalidate the
proceedings. i
b. Non-residential PUD's not located within i
�200 feet of a residential zone shall not require a community
information meeting.
S. Public Notice and Rearing sumiaer Public
Bearing. The Hearing Examiner shall hold at least one (1) public
hearing on the proposed PUD and shall give notice thereof in at
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least one (1) publication in the local newspaper at least ten (10)
days prior to the public hearing. Written notice shall be mailed
'first class to all property owners within a radius of not less than
,;two hundred (200) feet of the exterior boundaries of the property
1i being subject to the application. Any alleged failure of any
Iproperty owner to actually receive said notice of hearing shall not
I invalidate the proceedings.
6. Consolidation of Land Use pes7Ait Imoesses.
I! The PUD approval process may be used to consolidate other land use
j� permit processes which are required by other sections of this code.
The public hearing required for the PUD may serve as the public
I' hearing for conditional use permit, subdivision, shoreline
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substantial development, and/or rezoning if such land use permits
'. are a part of the overall PUD application. When another land use
permit is involved which requires City council approval, the PUD j
shall not be deemed to be approved until the City Council has
approved the related land use permit. In the event that a public
hearing is required for any of the above categories of actions, the
Hearing Examiner shall employ the public hearing notice
.requirements for all actions considered which ensures the maximum
notice to the public.
7. Searing Hsaminer Decision. The Hearing
Examiner shall issue a written decision within (( ))
ten (10) workina days from the date of the hearing. Parties of
record will be notified in writing of the decision. The decision
is final unless notice of appeal is filed with the City Clerk
within fourteen (14) days of receipt by the developer of the
decision.
S. affective Date. In approving a PUD, the
Hearing Examiner shall specify that the approved PUD shall not take
effect unless or until the developer files a completed development
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!permit application within the time periods required by the Rent
!City Code as set forth in Section ((6)) 2 below. No official map
for zoning text designations shall be amended to reflect the
;approved PUD designation until such time. as the PUD becomes
:!effective.
F. REVIEW CRITERIA FOR PLANNED UNIT DEVELOPMENT. Upon
,receipt of a complete application ((, as de%ev Insd by the Planning,
Director,,)) for a residential PUD, the Planning Department shall
�I review the application and make its recommendation to the Hearing
!Examiner. The Hearing Examiner shall determine whether to grant,
deny or condition an application based upon the following review
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criteria:
1. Residential planned Halt Development Criteria.
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a. The proposed PUD project shall have a
;• beneficial effect upon the community and users of the development
which would not normally be achieved by traditional lot -by -lot ;
i.development and shall not be detrimental to existing or potential
surrounding land uses as defined by the Comprehensive Plan.
b. Unusual environmental features of the site
shall be preserved, maintained and incorporated into the design to
benefit the development and the community.
c. The proposed PUD project shall provide ;
areas of openness by using techniques such as clustering,
separation of building groups, and use of well -designed open space
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d. The proposed PUD project shall promote !'
;!variety and innovation in site and building design. Buildings in E
groups shall be related by common materials and roof styles, but
contrast shall be provided throughout the site by the use of varied
materials, architectural detailing, building scale and orientation.
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s. Building design shall be based on a unified
design concept, particularly when construction. will be in phases.
2. Non -Residential planned Unit Development
criteria.
a. The proposed project shall have a
beneficial effect which would not normally be achieved by
traditional lot -by -lot development and not be detrimental to
present or potential surrounding land uses as defined by the
Comprehensive plan.
b. Unusual environmental features of the site
shall be preserved, maintained and incorporated into the design to
benefit the development and the community.
c. The proposed project shall provide areas of
openness by the clustering of buildings, and by the- use of
well -designed landscaping and open spaces. Landscaping shall
promote a coordinated appearance and break up continuous expanses
of building and pavement.
d. The proposed project shall promote variety
and innovation in site and building design. It shall encourage the
incorporation of special design features such as visitor entrances,
plazas, outdoor employee lunch and/or recreation areas,
architectural focal points and accent lighting.
a. Building design shall be based on a unified
design concept, particularly when construction will be in phases.
G. TINN LIXITS.
1. Application for Development permit. The
applicant shall apply for a development permit no later than an*
• (1) year following final approval of the PUD* The application for
development permit shall contain all conditions of the PUD
approval.
* unless the pLID is greater than 100 acres and is approved
with phasing over a 3 year period.13 T
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2. Extensions. An extension of time for
development permit application may be requested in writing by the
applicant. Such an extension may be granted by the Planning
Director for a period not to exceed one (1) year. If a development
j permit is not issued within ( (one) ) tliQ yearg * (ffev--eighteen �
i )), the PUD approval shall become null
and void and the PUD shall not take effect.
H. Modifications of the Plan. Requests for
modifications of final approved plans shall be made in writing and
::shall be submitted to the Planning Department in the manner and
form prescribed by the Planning Director. The criteria for approval '
.
L of a request for a major modification shall be those criteria
covering original approval of the permit which is the subject of
the proposed modification. i
1. Minor Modifications. Modifications are deemed
minor if the following criteria are satisfied:
(a) No new land use is proposed: and
(b) No increase in density, number of
dwelling units or lots is proposed; and
(c) No changes in the general location or
number of access points is proposedl and
(d) No reduction in the amount of open space
is proposed; and
(a) No reduction in the amount of parking is '
jiproposed; and
( f ) No increase in the total square footage of ;
;structures to be developed is proposed; and
(g) No increase in general height of r
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Examples of minor modifications include but are '
not limited to lot line adjustments, minor relocations of buildings
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i or landscaped areas, minor changes in phasing and timing,
and minor
changes is elevations of buildings.
2. Major Modifications. Major adjustments are !
those which, as determined by the Planning Director, substantially
change the basic design, density, open space or other similar
requirements or provisions. Major adjustments to the development
plans shall be reviewed by the Hearing Examiner. The Hearing
Examiner may review such adjustments at a regular public hearing.
1:If a public hearing is held, the process outlined in X.C.C. section
�I15.04.oso(r) shall apply. The Hearing Examiner shall issue a
Ijwritten decision to approve, deny, or modify the request. Such a
.decision shall be final. The decision may be appealed to the City
Council by the filing of written notice of appeal with the City
j!clerk within fourteen (la) days of the date of the Developer's
11receipt of the Hearing Examiners decision.
1 section 3. saverability. The provisions of this
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!;ordinance are declared to be separate and severable. The
minvalidity of any clause, sentence, paragraph, section or i
subsection of this ordinance, or the validity of the application
i:thereof to any person or circumstance shall not affect the validity
i
of the remainder of this ordinance, or the validity of its '.
:,application to other persons or circumstances.
Section 4. Effective Date. This ordinance shall
take effect and be in force thirty (30) days from the time of its
final approval and passage as provided by law.
p�A T i ELLEHER, MAYOR
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