House committee adopts amendment and advances HB 4004 A to the floor to defer special assessments on small forest tracts

House Committee on Revenue · February 18, 2026

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Summary

After a brief hearing and technical review, the committee adopted an A‑17 amendment and moved HB 4004 A (restocking and special‑assessment deferral for small forest tracts affected by Douglas‑fir mortality) to the floor with a due‑pass recommendation; the measure includes a two‑year pilot deferral tied to development outcomes.

Representative Pam Marsh (District 5) presented sections 1–4 of HB 4004 A, describing a narrowly targeted change to forest land special assessments for small tract owners affected by Douglas‑fir mortality. Marsh said the bill would allow deferral (not forgiveness) of back special assessments when mortality prevents reforestation, with taxes due later only if the land converts to incompatible development or subdivision. The change is limited to small tract forest land and is structured as a two‑year pilot that would sunset to provide time for evaluation.

Legislative Revenue Office staff described the change as largely technical with no immediate revenue impact for the dash A‑17 amendment. Vice Chair Walters moved to adopt the A‑17 amendment (dated Feb. 17, 2026); the committee passed the amendment. Walters then moved HB 4004 A as amended to the floor with a due‑pass recommendation; that motion also passed, and Representative Marsh was named the carrier.

The committee's action advances the bill to the House floor; no roll‑call vote or recorded tally was provided in the work session minutes for these motions.