WA SB5479

Reduces the lookback period for calculating additional taxes owed when land is removed from open space, farm/agricultural, or timberland classification from seven years to four years

Adds new definitions for "agritourism activity," "appurtenance," "incidental use," and "primary use" to clarify allowable uses on classified agricultural land

Explicitly permits agritourism activities on classified farm and agricultural land, including farm tours, petting zoos, corn mazes, hayrides, barn parties, horseback riding, fishing, camping, and celebratory events like weddings and birthday parties

Protects land from losing its classification due to celebratory gatherings/events or construction of small supporting structures, gravel parking lots, or minor alterations to existing appurtenances that support agritourism or other incidental uses

Allows assessors to waive or county treasurers to refund any additional tax, interest, and penalty owed or previously paid under the classification removal provisions