Board upholds removal of farm-current‑use classification for Deer Park Road parcels; owner cites access problems and minimal income

Clallam County Board of Equalization hearing examiners on Feb. 21 sustained the assessor’s decision to remove farm current‑use classification for six parcels on Deer Park Road owned by Michelle Lynn and Tony Henderson, after hearing testimony from the appellant and assessor staff Pamela McCarter and appraiser Lee Hancock.

The Hendersons applied for review of removal notices for parcels with petition numbers 2024‑125 through 2024‑130 (property IDs 51519–51529). The assessor’s office told the board the county had sent an initial farm audit request in February 2024, a follow‑up on June 14 and a certified notice of intent to remove on Aug. 15; the removal was finalized after no timely response was received. The assessor’s representative recommended sustaining the removal.

Michelle Lynn Henderson, participating online, described the property as a "tiny, tiny little farm" with chickens, some pigs and hay production. She said limited access and surrounding wetlands had impeded operations: "We couldn't access it in order to establish. We finally got the approval for the access ... so we're not hitting wetlands." She told the board the operation produced roughly $1,500 last year after costs and that the appellants had made a few small egg sales but had given many eggs away to a food bank because they had no consistent buyers.

Assessor staff Pamela McCarter said the assessor mailed audit requests and a certified notice of intent to remove when the office received no responses. "I sent the appellants the original farm audit in February of 2024, requested that they respond by May 1. ... August 15, I sent them a certified mailing, a notice of intent to remove. And when I didn't receive a response to that, I sent them the removal," she said. The assessor also explained the state's standard for current‑use farm classification: the land must be used "on a continuous and regular basis ... [with] the owner or lessee engaged in and intends to obtain through lawful means a monetary profit from cash by producing an agricultural product." In response to board questions, assessor staff noted that most commercial farmers file Schedule F with IRS returns and that keeping production records is typical evidence of commercial farming.

Board members asked about on‑site activity. Henderson acknowledged an RV had been used for access at times and that a family member visited frequently, but she said long‑term legal access and wetland constraints limited production. The assessor noted that when buyers assume an existing classification they also assume responsibility to maintain the classification and to submit required farm plans and updates.

At the close of the hearing the board announced it would sustain the assessor’s removal of the current‑use classification on petitions 2024‑125 through 2024‑130; the hearing record does not show a named motion mover, seconder or roll‑call vote. The hearing examiner said a written decision with appeal instructions would be issued in about two weeks; either the appellants or the assessor may appeal to the state Court of Tax Appeals in Olympia.

The transcript records the appellants' difficulty establishing commercial farm activity because of access and wetland issues, the assessor’s documentation of notification attempts and the assessor’s explanation of the commercial‑farm requirements used to evaluate current‑use eligibility.