Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-40 - Taxation of forest land and timber
Section 458-40-530 - Property tax, forest land - Land grades - Operability classes
Current through Register Vol. 23-24, December 15, 2023
(1) Introduction. RCW 84.33.130 requires that the department of revenue annually adjust and certify forest land values to be used by county assessors in preparing assessment rolls. These values are based upon land grades and operability classes. The assessors use maps that provide the land grades and operability classes for forest land in Washington.
This rule explains how the land grades and operability classes provided in the maps used by the assessors were established. The forest land values are annually updated in WAC 458-40-540. For the purposes of this rule and WAC 458-40-540, the term "forest land" is synonymous with timberland and means all land in any contiguous ownership of twenty or more acres which is primarily devoted to and used for growing and harvesting timber and means land only.
(2) Land grades. The land grades are established based upon timber species and site index. "Site index (plural site indices)" is the productive quality of forest land, determined by the total height reached by the dominant and codominant trees on a particular site at a given age.
WASHINGTON STATE PRIVATE FOREST LAND GRADES
|
SPECIES |
SITE INDEX |
LAND GRADE |
|
|
WESTSIDE |
|||
|
Douglas Fir |
136 ft. and over 118-135 ft. 99-117 ft. 84-98 ft. under 84 ft. |
1 2 3 4 5 |
|
|
Western Hemlock |
136 ft. and over 116-135 ft. 98-115 ft. 83-97 ft. 68-82 ft. under 68 ft. |
1 2 3 4 5 6 |
|
|
Red Alder |
117 ft. and over under 117 ft. Marginal forest productivity Noncommercial |
6 7 7 or 8 8 |
*2 |
|
EASTSIDE |
|||
|
Douglas Fir & Ponderosa Pine |
140 ft. and over 120-139 ft. 96-119 ft. 70-95 ft. under 70 ft. Marginal forest productivity Noncommercial |
3 4 5 6 7 7 or 8 8 |
*1 *1 *1 *1 *1 *2 |
*1 These are the site indices for one hundred percent stocked stands. Stands with lower stocking levels would require higher site indices to occur in the same land grade.
*2 Marginal forest productivity is land grade 7 operability class 3, in the following townships. All marginal forest productivity in other townships is land grade 8.
WESTERN WASHINGTON
Whatcom County - all townships east of Range 6 East, inclusive.
Skagit County - all townships east of Range 7 East, inclusive.
Snohomish County - all townships east of Range 8 East, inclusive.
King County - all townships east of Range 9 East, inclusive.
Pierce County - T15N, R7E; T16N, R7E; T17N, R7E; T18N, R7E; T19N, R9E; T19N, R10E; T19N, R11E.
EASTERN WASHINGTON
Chelan County - all townships west of Range 17 East, inclusive.
Kittitas County - all townships west of Range 15 East, inclusive.
Yakima County - all townships west of Range 14 East, inclusive.
(3) Operability classes. Operability classes are established according to intrinsic characteristics of soils and geomorphic features. The criteria for each class apply statewide.
Statutory Authority: RCW 82.32.300, 82.01.060(2), and 84.33.096. 10-07-040, § 458-40-530, filed 3/10/10, effective 4/10/10. Statutory Authority: RCW 82.32.300 and 84.33.096. 00-24-068, § 458-40-530, filed 12/1/00, effective 1/1/01. Statutory Authority: Chapter 84.33 RCW. 87-02-023 (Order 86-4), § 458-40-530, filed 12/31/86.
