[WSBARP] removal from open space tax status

[Timothy Steen]

Craig,

My two cents:  I believe you will find that your particular county requires payment from seller in order to record the deed.  I have found that to be the case in Skagit, Snohomish, and King Counties and suspect other counties follow.  While that might not address responsibility for the assessment (which I do not think is technically a back tax, but an equivalent amount plus interest and a potential penalty) between your buyer and seller directly, one could argue status of the law dictates what happens between your parties.  The assessment also is not levied prior to the sale and due after closing, but rather triggered by the buyer's failure to provide a signed Notice of Continuation at the time of recording.  So, your circumstances might not trigger the standard clause in the NWMLS document concerning levied assessments due after closing.

Best,
Tim



Timothy E. Steen

Attorney | Anderson Hunter Law Firm

2707 Colby Avenue #1001 | Everett, WA  98201

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________________________________
From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> on behalf of Craig Gourley <craig at glgmail.com>
Sent: Friday, December 29, 2023 12:49:29 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: [WSBARP] removal from open space tax status


Listmates, A property is in farm land  tax status and is sold.  The new owner is not going to continue the farm classification.  The agreement is silent on who pays the back taxes to change the status.  There is the language that says “ assessments” due at closing are paid by seller and arguably the back tax is an assessment. Absent the issues being addressed in the agreement, any thoughts on who is required to pay?   Thanks and Happy New Year.



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