Snohomish County staff recommend approving 272.34 acres in 2025 open-space tax program; 20 applications move to public hearing

Snohomish County planning staff recommended on May 20 that the Council set a public hearing to consider 20 open-space taxation applications filed between late 2023 and mid‑2024 that request classification or reclassification of roughly 280.34 acres; staff recommended approving 272.336 acres into the county’s Open Space Taxation Program.

The recommendation came from Hillary McGowan of Planning and Development Services, who told the Planning and Community Development Committee, “I’m here to present you with the 2025 batch of open space applications.” McGowan said PDS and the assessor evaluate applications against state and county rules and that final acceptance requires council action at a public hearing.

The nut graf: the applications ask the county to grant current‑use tax valuation under the Washington State Open Space Taxation Act (chapter 84.34 RCW). Granting those requests reduces property tax revenue for affected parcels in exchange for preserving land in open‑space, agricultural or timber classifications; PDS recommended most acres but excluded portions of some parcels because of home sites or program eligibility.

PDS told the committee the batch includes new classifications and transfers. Examples in staff materials: the Tarpley property requested 30.6 acres and PDS recommended 28.6 acres because two home sites triggered exclusions; a property identified as Drift‑Stewing in Sultan requested 6.66 acres and was recommended in full because it met critical‑area criteria; and the Oxborough transfer asked for 5.96 acres and PDS recommended 4.96 acres because one acre did not qualify under the requested classification. McGowan said the assessor and PDS use SCC criteria and maps of critical areas in their recommendations.

Andy Whitewing, identified as the open‑space appraiser in the Snohomish County Assessor’s Office, explained the difference between classifications for landowners and why parcels sometimes move from “farm and agricultural land” to other classifications. Whitewing said the farm classification requires meeting a minimum commercial agricultural income test that is audited “for 3 of the 5 years preceding the audit and also for 3 of the 5 years preceding the application” and that declining commercial activity or parcel subdivision can trigger reclassification or removal from the program. Whitewing said removal can require payment of compensating tax, interest and sometimes penalties.

Committee members also asked about a recent state law change. Whitewing said the Department of Revenue is drafting new guidance because the effective date is Sept. 1, 2025, and that one immediate change is that compensating tax when farm and agricultural land is removed will be computed over four years instead of seven. He said the assessor’s office and the Department of Revenue are preparing forms and manuals to implement the change.

Council staff asked whether PDS had recommended approval; McGowan said PDS recommends approval of the 20 applications with acreage adjustments where necessary and that final action will occur at a council public hearing.

The committee had no objections and moved the item to the Governmental Law and Services (GLS) docket for a public hearing on May 28.

Less critical but relevant details: the staff report and packet list the 20 applications and maps; PDS stated not all acreage requested is approved because home sites or program eligibility can exclude portions of parcels. Final classification decisions will be made by council after the public hearing.