Applicants MUST provide 3 years of commercial farming income proof out of the last 5 years that supports the criteria below.
Applications are taken during the entire year and classification is applied as follows:
Example:
2024 Application Year
2025 Reduced Land Value - June Assessment Notice
2026 1st Tax Benefit Year
- 20 or more Contiguous Acres - Although there is no set price per acre for over 20 acres, the Assessor’s Office requires that your commercial farming activity must generate income relative to the production capacity of the classified acreage.
- 5 Acres but less than 20 Acres – $200 per Acre x Acres in program = Gross Income requirement for 3 out of 5 years.
- Less than 5 Acres - $1,500 Gross Income per year for 3 out of 5 years.
Return to Assessor | Description | .DOC | .PDF |
|---|
| Open Space Brochure (July 2021) | | .PDF |
þ | Farm & Ag Application + Ag Use Plan | | .PDF |
þ | $848.50 Application Fee – Check or Cash* | | |
þ | Attach income proof from previous 5 years farming activity. (Minimum of 3 years income proof required) | | |
þ | Map of Farm | | |
*Make checks payable to: Spokane County Assessor
HOMESITE ACRE:
20 or more Contiguous Acres – If the owner is not the farmer of record, the homesite acre must be valued at the 1-acre market rate.
Less than 20 Acres – any improvements will result with a 1-acre homesite value set on the property with the remaining acreage retaining the classification.
Additional information: HOMESITE ACRE / FUTURE IMPROVEMENTS