Open Range tax Re-classification

[Phoenix18]

In 2006, purchased 45 acres in Grant County Washington as an open range tax classification. The land was also being leased to a local rancher for grazing. In 2010, Grant County proposed to opt out of the open range tax classification, in which it passed in 2017/2018. I was given the option to pay around $10,000, as a buy out I assume, to place me in their current classification due to the counties voted change. I did not pay that buy out because I felt this was the county attempting to get people to voluntarily pay something through a scare tactic that would hold no legal bindings, and now I get a letter indicating that I have a lean on my property from the county for unpaid back taxed. Now, I am being penalized and am being forced me to pay back taxes from 7 years prior under the new tax classification.

This seems very odd to me, because I have been paying my taxes under the open range tax classification, but now they can penalize me up to 7 years ago under the new tax classification, even though the new tax classification was established 2 to 3 years ago. I am wondering if I have a case against the county or what my next steps should be?

 

[adjusterjack]

I am wondering if I have a case against the county

It's more like the county may have a case against you.

or what my next steps should be?

Your next step should be to hire a tax attorney familiar with the open range taxation process and history.

 

[quincy]

I don’t understand what you mean by Grant County “opting out” of the open space tax classification. Applications are still available for property owners to have their land classified as open space land (or farm and agricultural land or timber land).

When you purchased the land in 2006, did you file the necessary Notice of Continuation, to retain the open space tax classification of the previous owner?

Has your property been meeting the required income, or does it produce a sufficient income, to still be considered open space land? Have you changed the use of your land (do cattle still graze)?

Did you appeal the new tax assessment at the proper time?

I agree with adjusterjack’s bottom line. You will want an attorney to review your tax documents and the County’s tax lien.

Following is a link to Grant County’s Open Space and Farm Agriculture Program and Application. See in particular Page 10 (which is the third page of the Application), Statement of Additional Tax, Interest and Penalty Due Upon Removal of Classification.

https://www.grantcountywa.gov/Assessor/MISC/PDF/2019/2019-Current-Use-Application-2019-07-01.pdf