* Open Space Farm & Agriculture Land (OSFA) - This classification requires that land be devoted to the production of livestock or agricultural commodities for commercial purposes. "Commercial agricultural purposes" is defined in WAC 458-30-200 and includes such activities as raising and selling lawful crops, livestock, dairying, animal husbandry, Christmas trees, and certain equestrian-related activities. The land must be used on a continuous and regular basis that demonstrates the owner intends to obtain a monetary profit through those activities. Raising crops or animals for a family’s own use, enjoyment, or consumption does not qualify. All land classified as OSFA must meet income requirements based on the amount of acreage so classified.

Applications and fees are submitted to the Cowlitz County Assessor’s Office for approval or denial. Applications must be accompanied by proof of commercial farm income for three of the previous five years. In addition, if land is approved for classification, owners are subject to periodic audits to prove that an income is being generated.

Application for Open Space Farm and Agriculture   

* Open Space Timber Land (OSTL) - This classification is reserved for any parcel of land that is five (5) or more acres (or multiple parcels that are contiguous and total five or more acres) which is or are devoted primarily to the growth and harvest of timber for commercial purposes. Land must be actively managed for timber production according to a timber management plan prepared by a professional forester. 

Applications and fees are submitted to the Cowlitz County Assessor’s Office and will be approved or denied in a public hearing by the Board of County Commissioners.

Application for Open Space Timber Land

Guidelines for Timber Management Plans

* Open Space Open Space (OSOS) - This classification is reserved for land that is designated by an official comprehensive land use plan to be retained in its natural state in order to enhance, protect or preserve natural areas, such as wetlands conservation, wildlife and nature sanctuaries, historic sites, and protection of streams and water supplies (RCW 84.30.020). The taxable value is determined according to a Public Benefit Rating System, with a minimum of three (3) points required, where three points would equal a 30% reduction to market value, four points would be a 40% reduction, and so forth.

Applications and fees are submitted to the Cowlitz County Department of Building & Planning.

Application for Open Space Open Space

Once land is classified, the Assessor's Office maintains the files for all property in the Current Use Open Space program, including maintaining a dual tax roll to track the Current Use value (taxable) and the true and fair value (market). The Assessor is also responsible for conducting periodic reviews to make sure the land is still being used for the purpose for which it was granted classification. This includes audits of financial records and on-site inspections of agricultural or timbered land. These reviews are very important because the reduction in taxes for parcels in Open Space represents a tax shift to the other taxpayers in the county. If land is no longer being maintained according to the approved Open Space agreement, it will be removed from classification and an Additional Tax will be assessed, including interest and a 20% penalty. 

Click here for RCW 84.34, the laws governing Current Use Open Space.

Click here for WAC 458-30-200, the rules for Current Use Open Space.

Click here for additional Current Use FORMS and PUBLICATIONS.

TRANSFERRING OWNERSHIP OF CLASSIFIED LAND             

REMOVING CLASSIFIED LAND