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Staff Contacts

Ted Sullivan
PBRS and Timber Land Coordinator
206-205-5170

Sally King
206-296-4350

Bill Bernstein
206-296-8351

 

 

 

Susan Monroe
King County Assessor's Office, Forestland and
Farm and Agriculture
206-296-3969

 

 

 

Open Space Taxation Act Property Tax Information

 

PBRS Resource Information

 

Public Benefit Rating System application

 

Timber Land application

 

Public Benefit Rating System & Timber Land Programs
Resource Protection Incentives

The Public Benefit Rating System (PBRS) and the Timber Land programs provide incentives to encourage landowners to voluntarily conserve and protect land resources, open space and timber. In return for preserving and managing resources, the land is assessed at a value consistent with its "current use" rather than the "highest and best use." The reduction in assessed land value is greater than 50% and as much as 90% for the portion of the land participating in the program. Over 1075 landowners and 10,400 acres are presently participating in these two programs.

  • Public Benefit Rating System (PBRS): for property qualifying for one or more of the defined resources in the Resource Information document. Examples of open space resources include stream buffers, ground water protection areas, threatened or endangered wildlife, farmland, public recreation, historic property and others.
  • Timber Land program: for property containing between five (5) to twenty (20) acres of forestland, zoned RA, F or A and devoted to the growth and harvest of timber. The owner must have an approved and implemented forest stewardship plan.

Other Resource Programs

Property, the resource land only, is also eligible to participate in one of the two other current use assessment programs available in King County:

  • Forestland: for property containing more than twenty (20) acres primarily devoted to the growth and harvest of timber. This program is administered by the King County Assessor's Office.
  • Farm and Agricultural Lands: for property used for the production of livestock or agricultural commodities for commercial purposes. The financial requirements are dependent on the size of the land and the gross annual revenue received for the land for three out of the past five years. This program is administered by the King County Assessor's Office.

Please refer to the appropriate document or staff member for specific requirements of each program. The annual application deadline for all four programs is December 31 (one year in advance of the expected assessed value reduction). For property located in the unincorporated area, the application fee for PBRS and Timber Land has been waived through 2008.

Publications:

Open Space Taxation Act
PBRS Resource Information
Public Benefit Rating System application
Timber Land application
Washington State Forest Stewardship Plan Guidelines

Background Resources:

Critical Areas Ordinances Fact Sheet- Public Benefit Rating System (Acrobat PDF file)

Transfer of Development Rights Program

King County Assessor's Office

Property tax exemptions

King County Code
Chapter 20.36 for Open Space Taxation

Washington Administrative Code
(please refer to Chapter 458-30 WAC OPEN SPACE TAXATION ACT RULES)

Revised Code of Washington
(please refer to Chapter 84.34 for PBRS, Timber Land, Farm and Agriculture or Chapter 84.33 for Forestland)

Washington State Department of Natural Resources: Natural Heritage Program

Washington Consulting Foresters Directory

Association of Consulting Foresters of America, Inc. (ACF)

King County Forestry Program

Washington State University King County Extension: Forest Stewardship

King County Agriculture Program

King Conservation District

Basin Steward Program

Stewardship Program



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