Open Space Tax Program
What is the Open Space Program?
Washington's State Legislature requires county governments to conserve agriculture and timber lands. With Thurston County government's Open Space Tax Program, owners of certain types of high-quality undeveloped land may apply for a property tax reduction in exchange for maintaining their land in a rural, undeveloped state.
Program Requirements
- Decide which program to apply for
- Community Planning division manages the Open Space & Timber Land applications on this page.
- The Assessor's Office manages Forest, Farm and Agriculture applications. Find forms and information on their Property Tax Relief Programs page under Current Use Classifications tab.
- Fill out and submit the correct application forms below to the county's Community Planning division.
- Pay the application fee. (For 2023, that fee is $1,728.)
- Applications go through a public review & hearing process.
- That's because the taxes reduced for properties in the program are shifted to community taxpayers. Because of this, and other potential effects upon the general public interest, applications for the open space classification properties are subject to a public process that includes public hearings.
- There may be an exception to the tax shift if a taxing district's statutory rate limits have been reached. However, the district receives less tax revenue, and may reduce public services or facilities. Besides being a tax-related decision, the approval of an application for current use classification is also a land use decision. If the County grants the special privilege of reduced taxes for a specific land use, then it needs to be sure that the land use is appropriate for its location, and will not result in conflicts with neighbors.
- There are penalties for early withdrawal.
- A nine-year minimum time in the program applies. Applicants who leave the program early may owe back taxes, interest and penalties.
Learn more
- Thurston County Open Space Tax Program policy
- Open Space Taxation Act of1970 (RCW 84.34)
- Open Space Tax Program informational brochure
Application Forms & Instructions
Open Space
Application | Checklist | Instructions | Process | Eligibility Criteria | Rating System | Contact List
Timber Lands
Application | Checklist | Instructions | Process | Eligibility Criteria | Contact List
2024 Applications Submitted to Date
None submitted to date.
2023 Approved Applicants
There were two Open Space Tax Program application submitted in 2023. Both were approved by the Board of County Commissioners after public hearings.
Clark & Joan Clements
- 2023 Clark & Joan Clements Application
- Clements Application Notice of Approval
- Clements Application Approval Letter
James Terry
2022 Approved Applicants
There was only one Open Space Tax Program application submitted in 2021, and it was approved by the Board of County Commissioners following a public hearing on August 30, 2022. Details below: