Skip to main content
King County logo

The purpose of this form is to provide information pertaining to your property of interest and its participation in the Public Benefit Rating System (PBRS) and/or Timber land (TL) program, administered by the Department of Natural Resources and Parks.  It also provides a brief, nonexclusive check list for potential buyers of property in PBRS or TL to help with the transfer of ownership.











 

After receiving all required documentation, the Department of Assessments is allowed up to fifteen (15) days to determine whether the land should remain in its classified status or whether the land should be removed from classification as of the date of conveyance (per WAC 458-30-275(3)(a) ).  Review and approval by PBRS/TL staff is part of the necessary documentation for the Department of Assessments.  This review includes evaluation of the property’s file and through use of current aerial photography to ensure program compliance.  Depending on file review and/or aerial photo findings, a site visit to the property may be needed.

If the property or portion participating in PBRS or TL is not in compliance, compensating tax (recent 7 years savings, interest, and possibly a 20% penalty) may be due based on the portion removed from PBRS or TL.

Actions needed during sales process:

  1. Fill out this PBRS/TL Sales Form and submit electronically to PBRS staff.
  2. Three (3) required steps to complete with King County staff:
    1. Confirmation with PBRS/TL staff that buyers understand program
      1. PBRS staff discusses property qualification with buyer.Email is sent to buyer with staff report (how property qualified), copy of or link to recorded Open Space Taxation agreement, map (delineating area participating vs area excluded), and compliance status or concerns to be addressed.
      2. Buyer to read materials and notify PBRS/TL staff that they understand the requirements of the program and intend to continue the property’s enrollment.
      3. PBRS/TL staff notify Debra Clark at the Department of Assessments that the Real Estate Excise Tax Affidavit (REETA) can be signed.
    2. Notice of Intent to Continue (from Department of Assessments)
      1. Contact Debra Clark (206-263-2374) – she will send Notice of Intent to Continue to buyer.This document must be signed by buyer(s) and sent back to Debra Clark.
    3. Real Estate Excise Tax Affidavit (REETA) (from Escrow company)
      1. Buyers have Title Company send original REETA to Debra Clark.
      2. Debra Clark signs REETA and notifies Title Company the document is ready to pick up for recording.
  3. Contact Debra Clark (206-263-2374) at the Department of Assessments for information on compensating taxes if this information is desired.

For questions about PBRS and Timber land Program, please contact Megan Kim, Project/Program Manager, WLRD Current Use Taxation.