Resource protection incentives
Public Benefit Rating System & Timber Land Programs

The Public Benefit Rating System (PBRS) and the Timber Land programs provide incentives to encourage landowners to voluntarily conserve and protect land resources, open space and timber. In return for preserving and managing resources, the land is assessed at a value consistent with its "current use" rather than the "highest and best use." The reduction in assessed land value is greater than 50% and as much as 90% for the portion of the land participating in the program. Over 1075 landowners and 10,400 acres are presently participating in these two programs.

• Public Benefit Rating System (PBRS): for property qualifying for one or more of the defined resources in the Resource Information document. Examples of open space resources include stream buffers, ground water protection areas, threatened or endangered wildlife, farmland, forestland, public recreation, historic property and others.
• Timber Land program: for property containing between five (5) to twenty (20) acres of forestland, zoned RA, F or A and devoted to the growth and harvest of timber. The owner must have an approved and implemented forest stewardship plan.

Other resource programs

Property, the resource land only, is also eligible to participate in one of the two other current use assessment programs available in King County:

• Forestland: for property containing more than twenty (20) acres primarily devoted to the growth and harvest of timber. This program is administered by the King County Assessor's Office.
• Farm and Agricultural Lands: for property used for the production of livestock or agricultural commodities for commercial purposes. The financial requirements are dependent on the size of the land and the gross annual revenue received for the land for three out of the past five years. This program is administered by the King County Assessor's Office.

Please refer to the right of this page for the appropriate document or staff member for specific requirements of each program. The annual application deadline for all four programs is December 31 (one year in advance of the expected assessed value reduction).

Publications:

Open Space Taxation Act (external link)

PBRS Resource Information (Rich text format)
PBRS Resource Information (Acrobat pdf)

Public Benefit Rating System application (Rich text format)
Public Benefit Rating System application (Acrobat pdf)

Timber Land application (Rich text format)
Timber Land application (Acrobat pdf)

Washington State Forest Stewardship Plan Guidelines

Background resources:

Transfer of Development Rights Program

King County Assessor's Office

Tax Relief - Current Use Taxation (click, then scroll down to find current use taxation)

Property tax exemptions

King County Code
Chapter 20.36 for Open Space Taxation

Washington Administrative Code (external link)
(please refer to Chapter 458-30 WAC OPEN SPACE TAXATION ACT RULES)

Revised Code of Washington (external link)
(please refer to Chapter 84.34 for PBRS, Timber Land, Farm and Agriculture or Chapter 84.33 for Forestland)

Washington State Department of Natural Resources: Natural Heritage Program (external link)

Washington Consulting Foresters Directory (external link)

Association of Consulting Foresters of America, Inc. (ACF) (external link)

King County Forestry Program

Washington State University King County Extension: Forest Stewardship (external link)

King County Agriculture Program

King Conservation District (external link)

Basin Steward Program

Stewardship Program

For questions about the Public Benefit Rating System (PBRS) or Timber Land Program, please contact Ted Sullivan, PBRS and Timberland Coordinator, Rural and Regional Services Section, Water and Land Resources Division.