WA SB5983

Exempts landowners from additional "rollback" taxes when selling or transferring current use classified land (open space, farm/agricultural, or timberland) to a governmental entity, provided the transfer enables the landowner to develop other classified property for an eligible use under the same chapter

Limits the exemption to situations where the combined acreage removed from classification (both from development and from the government transfer) does not exceed 20 percent of the total classified land held immediately before the removals

Amends RCW 84.34.108 to add this new exemption to the existing list of circumstances where additional taxes, interest, and penalties are waived upon removal from current use classification

Excludes this tax preference from the standard tax preference performance statement requirements under RCW 82.32.805 and 82.32.808