Current Use Assessment

Kitsap County has Open Space, Farm & Agricultural Land, and Designated Forest Land exemptions.  

The Open Space Taxation Act, enacted in 1970, allows property owners to have their open space, farm and agricultural, and forest land valued at their current use rather than their highest and best use (market value). The Act states that it is in the best interest of the State to maintain, preserve, conserve, and otherwise continue in existence adequate open space lands for the production of food, fiber, and forest crops and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the State and its citizens.

Applications received by the end of the year will be processed the next year for the following year's taxes.  For example, if we receive an application in 2022 and it's approved, the first tax break would be in 2024. 



Click HERE for answers to frequently asked questions about Current Use

 Current Use Laws

Chapter 84.33 RCW - Forestland

Chapter 84.34 RCW - Open Space and Farm & Agricultural