Wash. Rev. Code » Title 84 · Chapter 84.33
Revised Code of Washington

Wash. Rev. Code § 84.33.010 (2026)

Legislative findings

✓ current as of May 2026
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As a result of the study and analysis of systems of taxation of standing timber and forestlands by the forest tax committee pursuant to Senate Concurrent Resolution No. 30 of the 41st session of the legislature, and the recommendations of the committee based thereon, the legislature hereby finds that:
(1) The public welfare requires that this state's system for taxation of timber and forestlands be modernized to assure the citizens of this state and its future generations the advantages to be derived from the continuous production of timber and forest products from the significant area of privately owned forests in this state. It is this state's policy to encourage forestry and restocking and reforesting of such forests so that present and future generations will enjoy the benefits which forest areas provide in enhancing water supply, in minimizing soil erosion, storm and flood damage to persons or property, in providing a habitat for wild game, in providing scenic and recreational spaces, in maintaining land areas whose forests contribute to the natural ecological equilibrium, and in providing employment and profits to its citizens and raw materials for products needed by everyone.
(2) The combination of variations in quantities, qualities and locations of timber and forestlands, the fact that market areas for timber products are nationwide and worldwide and the unique long term nature of investment costs and risks associated with growing timber, all make exceedingly difficult the function of valuing and assessing timber and forestlands.
(3) The existing ad valorem property tax system is unsatisfactory for taxation of standing timber and forestland and will significantly frustrate, to an ever increasing degree with the passage of time, the perpetual enjoyment of the benefits enumerated above.
(4) For these reasons it is desirable, in exercise of the powers to promote the general welfare and to impose taxes; that
(a) the ad valorem system for taxing timber be modified and discontinued in stages over a three year period during which such system will be replaced by one under which timber will be taxed on the basis of stumpage value at the time of harvest, and
(b) forestland remain under the ad valorem taxation system but be taxed only as provided in this chapter and RCW 28A.150.250.
[ 1990 c 33 s 598; 1984 c 204 s 16; 1971 ex.s. c 294 s 1.]

Notes:

Purpose—Statutory references—Severability—1990 c 33: See RCW 28A.900.100 through 28A.900.102.
Savings—Effective date—1984 c 204: See notes following RCW 84.33.035.
Notes of Decisions
Cited in 5 cases, 1974–1992 · leading case: Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987).
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Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). · cites it 3× “RCW 84.33.010. The statutory procedures for notice to the owner at the time of classification, and the compensating tax discouraging later removal from classification, can reasonably apply only to private owners.”
Wright v. Woodard, 518 P.2d 718 (Wash. 1974). “” The purpose of the act is set forth in RCW 84.33.010(1), which reads: (1) The public welfare requires that this state’s system for taxation of timber and forest lands be modernized to assure the citizens of this state and its future generations the advantages to be derived…”
Klassen v. Skamania Cnty., 831 P.2d 763 (Wash. Ct. App. 1992). · cites it 2× “In order to qualify for this special taxation system, the property had to meet the definition of forest land set forth in RCW 84.”
Trans West Co. v. Klickitat Cnty., 591 P.2d 469 (Wash. Ct. App. 1979). · cites it 2× “have occurred in the immediate vicinity; (b) suitability for other uses of the soil and topography; (c) availability for other uses by reason of public services such as roads, sewers and domestic water supply; (d) the history of the use to which the owner has applied the land…”
Ancich v. Turner, 667 P.2d 1112 (Wash. Ct. App. 1983). “33 is set forth in RCW 84.33.010: (1) The public welfare requires that this state's system *489 for taxation of timber and forest lands be modernized to assure the citizens of this state and its future generations the advantages to be derived from the continuous production of…”
— Wash. Rev. Code § 84.33.010(1) — 3 cases
Wright v. Woodard, 518 P.2d 718 (Wash. 1974). “” The purpose of the act is set forth in RCW 84.33.010(1), which reads: (1) The public welfare requires that this state’s system for taxation of timber and forest lands be modernized to assure the citizens of this state and its future generations the advantages to be derived…”
Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). “RCW 84.33.010. The statutory procedures for notice to the owner at the time of classification, and the compensating tax discouraging later removal from classification, can reasonably apply only to private owners.”
Trans West Co. v. Klickitat Cnty., 591 P.2d 469 (Wash. Ct. App. 1979). “have occurred in the immediate vicinity; (b) suitability for other uses of the soil and topography; (c) availability for other uses by reason of public services such as roads, sewers and domestic water supply; (d) the history of the use to which the owner has applied the land…”
— Wash. Rev. Code § 84.33.010(4)(b) — 1 case
Klassen v. Skamania Cnty., 831 P.2d 763 (Wash. Ct. App. 1992). “In order to qualify for this special taxation system, the property had to meet the definition of forest land set forth in RCW 84.”
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