Current Use Farm & Ag
This program is intended for lands that produce commercial agricultural products.
The Assessor's office is the granting authority with regard to administering current use agricultural lands under RCW 84.34. This allows the valuing of farm and agricultural land on a reduced rate.
CONTINUING UPON TRANSFER
The Ferry County Assessor's office will not sign a notice of continuance on any transfer of property that is currently in the program until the Assessor has had the opportunity to determine the property's qualifications for continuing such classification. The grantee will be required to supply all pertinent data requested by the Assessor to continue eligibility.
APPLYING FOR THE PROGRAM
Owners of land that may qualify for this classification have until December 31st of each year to apply. The application fee is $100.00 (updated fees as of January 1, 2022). If the application is approved, the applicant will then be required to provide an amount to cover the cost of recording the Notice of Approval; the land will be re-classified the following year, which would affect the property taxes the year after that. An example would be, if an application was filed in 2022 and approved in 2023, the assessment would be affected for 2023, taxes payable in 2024.
TAX LIABILITY
If for any reason the use of the land changes so that it no longer qualifies for the classification, the Assessor shall impose an additional tax equal to the difference between the tax paid on the current use value and the tax that would have been paid on that land had it not been so classified, payable for the 7 years past (if the land had been in the program that long), plus interest on the additional tax at the same rate as charged on delinquent property taxes. A penalty of 20 percent of this amount is applied to properties in the classification less than 10 years who have not filed a notice of withdrawal 2 years prior to the change in use.
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 and are:
- Devoted primarily to the production of livestock or agricultural commodities for commercial purposes,
- Enrolled in a cropland retirement program administered by the United State Department of Agriculture,
- One hundred dollars ($100) 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, 1993, or
- Applications made on or after January 1, 1993, two hundred dollars ($200)or more per acre per year for three of the five calendar years preceding the date of application for classification,
- One thousand ($1,000) or more per year for three of the five calendar years preceding the date of application made prior to January 1, 1993, or
- Application made on or after January 1, 1993, fifteen hundred dollars ($1,500) or more per year for three of the five calendar years preceding the date of application for classification.
- Incidental uses compatible with agricultural purposes provided such use does not exceed twenty percent of the classified land,
- Land on which appurtenances necessary for production, preparation, or sale of agricultural products exist in conjunction with the land producing such products;
- Any contiguous parcel one to five acres, that is an integral part of the farming operation,
- 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,
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Contact the Assessor's office if you need any additional information.
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