Forest Land Stewardship
By Jim Palmer Jr.

In 1970, Washington legislators enacted the Current Use Program that allows property owners, who own farms or timberland, to enroll in a program that allows reduced property taxes. The Act states “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.”

In other words if you are willing to provide adequate stewardship of your forest lands by meeting the requirements of the program, you could reduce your tax liability significantly. In one example, a land owner of 10 acres realized a yearly savings of almost $400 when he finally decided to qualify for the program on a property he had not visited for many years. When he tabulated the amount he had paid in taxes over his years of ownership, it was almost as much as the current value of the property!

Some folks shy away from the program because they think the State will micro-manage their property or disallow timber harvest, or that it applies only to large tracts of land. The truth is that the counties administer the program and do not come onto your property and tell you what to do! They do require you to file a forest management plan that outlines what you will be doing over a long period of time to provide adequate stewardship over your tree crop that is expected to be periodically thinned and eventually harvested if that is what is best for that particular forest. The land must consist of a single parcel of 5 acres or more; or multiple contiguous parcels, except that residential homes are not included in the 5 acre minimum.   The stocking of trees, (seedlings and mature trees) must exceed 150 stems per acre. If current stocking does not meet standards, then time is allowed for establishing the minimums.

Ask your real estate professional for a list of trained foresters who have knowledge of timber management practices and knowledge of program requirements. They can help you apply with the county assessor and assure that you can comply with regulations. Of course there are costs involved in that process, but the savings are substantial and definitely worth it, especially over a period of time.