Forest & Timber

Forest Land Property Tax Program

Washington State Forest Land Tax Program used for the commercial growth and harvest of trees receive a value based on a rate determined annually by the Washington State Department of Revenue. Please be aware that land is subject to a back-tax liability if the use of the land changes after being declared designated forest land.

Program Information

  • Designated forest land, RCW 84.33, is for land consisting of 5 or more contiguous acres devoted to the commercial growth and harvest of trees. Designated forest land application fee is $300.
Call the Washington State Department of Natural Resources, South Puget Sound Office at (360) 825-1631, for information on cutting permits. Timber grown on these lands is not subject to property tax, but is subject to harvest or yield tax. Call the Washington State Department of Revenue at 1-800-548-8829 for more information.

How to Apply

Applications may be obtained online or by contacting the Assessor-Treasurer's Office at (253) 798-7137. The application must be accompanied by a forest management plan and a description of the area that does not qualify, such as, a residential site, pasture, business, etc. and application fee.

Obtain the required Forest Management Plan from a private professional forester or for information on attending a class to do your own plan. Contact the Washington State Department of Natural Resources, Stewardship Forester, at (360) 902-1494.

Available Forms

Designated forest land applications should be submitted to the:
Assessor-Treasurer's Office
Current Use Department
2401 S. 35th St.
Room 142
Tacoma WA 98409

Additional Information

Applications submitted in any given year from January 1 through December 31 are approved or denied for the following assessment year, with tax reduction applied the year after approval.