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Current Use Assessment

When applying for assessment on the basis of current use you will need to follow these steps:

  1. Read the Open Space Taxation Act Information Brochure (includes Timber Land)
  2. Fill out the application. (download here)
  3. Submit the completed application to the Lincoln County Board of Commissioner.
  4. If the land is to be classified as Timber Land, you will also need to submit a copy of your forest management plan with your application. It is best to consult a professional forester for assistance in writing a forest management plan. However if you wish to try it on your own:
    1. click here for Lincoln County forestry supplement to WA DOR “Guidelines for Forest Land Management Plan“.
    2. More links and info can be found here.
  5. This plan will be forwarded to the Land Services department for review and then returned with recommendations to the Board of County Commissioners for action.
  6. After the Board makes its determination, the Assessor will take any necessary actions regarding assessment.