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--></style></head><body lang="EN-US" link="#0563C1" vlink="#954F72" style="word-wrap:break-word"><div class="WordSection1"><p class="MsoNormal">Dear Listserv:</p><p class="MsoNormal"> </p><p class="MsoNormal">PC bought 100 acres of undeveloped land in Thurston County. PC intends to subdivide, build a home on its parcel and gift at least 3-4 parcels to adult children to build homes on. PC intends to have livestock, as well.</p><p class="MsoNormal"> </p><p class="MsoNormal">Question 1: What kind of standards does the PC need to meet to obtain and keep an agricultural exemption for property tax purposes?</p><p class="MsoNormal"> </p><p class="MsoNormal">Question 2: What is a tax friendly way for PC to gift the parcels to children to build their homes on? Perhaps part of an estate planning structure?</p><p class="MsoNormal"> </p><p class="MsoNormal">Any assistance would be appreciated in answering the above questions.</p><p class="MsoNormal"> </p><p class="MsoNormal">All My Best,</p><p class="MsoNormal">Nicole</p><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Crimson Text";color:#3b434b">Nicole M. Potebnya</span></p><p class="MsoNormal"><i><span style="font-family:"Crimson Text";color:#3b434b">Attorney at Law</span></i></p><p class="MsoNormal"><span style="font-family:"Crimson Text";color:#3b434b">direct: 360-507-8924<i></i></span></p><p class="MsoNormal"><span style="mso-ligatures:none"> </span></p><p class="MsoNormal"><img width="262" height="32" style="width:2.7291in;height:.3333in" id="Picture_x0020_1" src="cid:image001.png@01D9FC21.61F61DA0"><span style="font-size:12.0pt"></span></p><p class="MsoNormal" style="margin-left:.5in"><span style="font-size:9.0pt;font-family:"Crimson Text";color:#3b434b">P.O. BOX 6550</span></p><p class="MsoNormal" style="margin-left:.5in"><span style="font-size:9.0pt;font-family:"Crimson Text";color:#3b434b">OLYMPIA, WA 98507</span></p><p class="MsoNormal" style="margin-left:.5in"><span style="font-size:9.0pt;font-family:"Crimson Text";color:#3b434b">(360) 507-8920</span><span style="font-size:9.0pt;font-family:"Crimson Text";color:#3b434b"></span></p><p class="MsoNormal" style="line-height:10.0pt"><span style="font-size:8.0pt;font-family:"Crimson Text"">IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission, rather, please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any. </span><span style="font-size:12.0pt;font-family:"Crimson Text""></span></p><p class="MsoNormal"><span style="mso-ligatures:none"> </span></p><p class="MsoNormal"> </p></div></body></html>