HomeMy WebLinkAbout2018/03/14 - Special Packet MASON COUNTY JOINT BOARD OF COUNTY COMMISSIONERS
AND PLANNING COMMISSION
SPECIAL MEETING AGENDA
March 14, 2018 - 6:00 p.m.
Mason County Building 1 - Commission Chambers
411 N. 5th Street, Shelton, WA 98584
1. 6:00pm - Call to Order
Roll Call
Changes to Agenda
Welcome by Board of County Commissioners
Other Business
2. 6:15pm — 15 Minute Public Comment Period
3. 6:30pm - Briefing: Staff overview and discussion of progress and next steps in
developing Mason County's Public Benefit Rating System
3. 7:40pm - Work Session: Discussion, guidance and direction
Some Key Questions:
• Does the DRAFT PBRS address all the requirements in state law (RCW 84.34)
adequately?
• Are there special considerations for Mason County that should be reflected in the
scoring system in the PBRS?
• What changes should be made to the Comprehensive Plan, if any (e.g., Open
Space in Parks and Recreation Plan; Open Space in Rural Element, etc) and is
this a goal for this year?
• Other discussion items
Americans with Disabilities Act (ADA) accommodations will be provided upon
request, with reasonable, adequate notice.
Agendas are subject to change, please contact the Planning Office for the most recent version. The
agenda was last printed on 3/8/201811:19 AM
MASON COUNTY
COMMUNITY SERVICES
Building,Planning,Environmental Health,Community Health
Open Space & Public Benefit Rating System
Briefing— ITEM#3
March 14, 2017 Joint BOCC-PAC Meeting
Staff Contact
Paula Reeves, AICP CTP
Mason County Planning Manager
Ext#286
Background
The State Open Tax Act (84.34 RCW) authorizes counties to establish a Public Benefit Rating System
(PBRS) for the purpose of encouraging preservation of specified open space resources by providing a tax
incentive for private land owners within their jurisdictions. This Act was originally established by the
State Legislature in 1986 and updated in 1993 to institute additional rules.
A section of the state law is included in this briefing to provide additional background information.
RCW 84.34.055
Open space priorities—Open space plan and public benefit rating system.
(1)(a)The county legislative authority may direct the county planning commission to set open space
priorities and adopt, after a public hearing, an open space plan and public benefit rating system for the
county.The plan shall consist of criteria for determining eligibility of lands,the process for establishing a
public benefit rating system, and an assessed valuation schedule.The assessed valuation schedule shall
be developed by the county assessor and shall be a percentage of market value based upon the public
benefit rating system. The open space plan, the public benefit rating system, and the assessed
valuations schedule shall not be effective until approved by the county legislative authority after at least
one public hearing: PROVIDED, that any county which has complied with the procedural requisites of
chapter 393, Laws of 1985, prior to July 28, 1985, need not repeat those procedures in order to adopt an
open space plan pursuant to chapter 393, Laws of 1985.
(b) County legislative authorities, in open space plans, public benefit rating systems, and assessed
valuation schedules, shall give priority consideration to lands used for buffers that are planted with or
primarily contain native vegetation.
(c) "Priority consideration" as used in this section may include, but is not limited to, establishing
classification eligibility and maintenance criteria for buffers meeting the requirements of(b)of this
subsection.
(d) County legislative authorities shall meet the requirements of(b) of this subsection no later than
July 1, 2006, unless buffers already receive priority consideration in the existing open space plans, public
benefit rating systems, and assessed valuation schedules.
(2) In adopting an open space plan, recognized sources shall be used unless the county does its own
survey of important open space priorities or features, or both. Recognized sources include but are not
limited to the natural heritage database; the state office of historic preservation; the recreation and
conservation office inventory of dry accretion beach and shoreline features; state, national, county, or
615 W. Alder♦ Shelton, WA 98584
(360) 427-9760/(360) 427-7798 fax www.mason.co.wa.us
Page 2 of 2
city registers of historic places;the shoreline master program; or studies by the parks and recreation
commission and by the departments of fish and wildlife and natural resources. Features and sites may
be verified by an outside expert in the field and approved by the appropriate state or local agency to be
sent to the county legislative authority for final approval as open space.
(3)When the county open space plan is adopted, owners of open space lands then classified under
this chapter shall be notified in the same manner as is provided in RCW 84.40.045 of their new assessed
value.These lands may be removed from classification, upon request of owner, without penalty within
thirty days of notification of value.
(4)The open space plan and public benefit rating system under this section may be adopted for
taxes payable in 1986 and thereafter.
Recommendation
Staff recommends:
1) Review, discuss and amend as needed the DRAFT Public Benefit Rating System, Mason
County Code Title 3.25.
2) Consider expanding the Mason County Parks and Recreation Plan and/or the Rural
Element of the Comprehensive Plan to include an Open Space section providing a
foundation for the Public Benefit Rating System and ensuring public benefit of tax relief
provided under RCW 84.34 consistent with state law.
3) Direct Staff to convene one meeting of a five person advisory committee for the sole
purpose of advising the Assessor in implementing assessment guidelines as established
by the department of revenue for open space, farms and agricultural lands, and
timberlands per RCW 84.34.145, as follows:
Advisory committee.
The county legislative authority shall appoint a five member committee representing
the active farming community within the county to serve in an advisory capacity to the
assessor in implementing assessment guidelines as established by the department of
revenue for the assessment of open space, farms and agricultural lands, and
timberlands classified under this chapter.
Attachments
1) Background Information Slides on Public Benefit Rating System
2) DRAFT amendment to the Mason County Code 3.25, Public Benefit Rating System
615 W. Alder♦ Shelton, WA 98584
(360) 427-9760/(360) 427-7798 fax www.mason.co.wa.us
Tax Relief without a Public Benefit Rating System
Same Amount of
Parcel 1 —Class 1 Wetland, Aquifer Tax Relief Currently Parcel 2 — Freeway frontage with
Recharge, Lake Frontage — No buildings residential unit— Built out under
current zoning
•3 r.'
Open S Protection in Mason County
How do our carrots & sticks work together?
Regulations (aka "Sticks") Incentives (aka "Carrots")
• Zoning - Permitted Land Use a Financial Assistance
• Critical Areas Ordinance Grant, loan, and lease programs
— many programs
• Wetlands • Technical Assistance
• Aquifer recharge Habitat Conservation and other
• Habitat hands on help
• Frequently flooded areas Tax Relief
• Geologically hazardous areas Public Benefit Rating S
• Shorelines (SMP)
• Marketing
• Organic Cert; Smart Wood
• State Environmental Policy Act
• Recognition
• National Environmental Policy Act Sustainable Communities
• Conservation Banking
• Pocket Gopher Mitigation Bank,
Wetland Mitigation
Washington State Law Mason County DRAFT PBRS
Open Space Requirements (RCW 84.34) DRAFT Public Benefit Rating System Points
Land in comprehensive land use plan & zoned accordingly Does not apply - No Open Space Zone 0
Other Categories of Eligible Open Space per RCW 84.34 include those that:
Medium -Scenic natural resources, viewpoints,
Conserve and enhance natural or scenic resources view corridors 3
High - Habitat conservation areas, aquifer
Protect streams or water supply protection areas, special plant sites, wetlands 5
Promote conservation of soils, wetlands, beaches or tidal
marshes High - Natural shoreline environments 5
Enhance the value to the public of abutting or neighboring
parks, forests, wildlife preserves, nature reservations or High - Public recreation areas & Designated
sanctuaries or other open space national reserves 5
High - Public recreation areas & Designated
Enhance recreation opportunities national reserves 5
Preserve historic sites High - Historic landmarks/acheological sites 5
Preserve visual quality along highway, road, and street Medium - Scenic natural resources, viewpoints,
corridors or scenic vistas view corridors 3
Land meeting the definition of farm and agricultural
conservation land under RCW 84.34.020 High - Resource and rural agricultural lands 5
Required Data Sources to determine Open Space
Mason County must use these data sources:
• Natural Heritage Database
• State Office of Historic Preservation
• Recreation and Conservation Office - Inventory of Dry Accretion
Beach and Shoreline Features
• State, National, County, or City Registers of Historic Places
• Shoreline Master Program
• Studies by the Parks and Recreation Commission
• Studies by Department of Fish and Wildlife
• Studies by Department of Natural Resources
DRAFT
Chapter 3.25–Mason County Public Benefit Rating System
Sections:
3.25.010- Purpose and intent.
3.25.020- Definitions.
3.25.030-Operation of the county public benefit rating system.
3.25.035- Eligibility of high, medium and low priority and bonus public benefit resources.
3.25.040- Ineligible lands.
3.25.050-Assessed valuation schedule—Public benefit rating system.
3.25.060–Outreach to Eligible Landowners
3.25.070-Basis of assessment.
3.25.080-Application to the county under the public benefit rating system.
3.25.090-Application fees.
3.25.100-Time to file.
3.25.110-Application review.
3.25.120- Board decision.
3.25.130- Unincorporated lands.
3.25.140- Incorporated lands.
3.25.150-Monitoring for compliance.
3.25.160- Removal of land classification by county assessor.
3.25.170-When removal of land is not subject to additional tax, interest, and penalties.
3.25.180-Transfer of lands between certain current use taxation classifications.
3.25.190-Owner may request withdrawal from classification.
3.25.200-Action on withdrawal from classification.
3.25.210-Owner to notify assessor of change in use in classification.
3.25.220-Sale of open space classified land.
3.40.230- Review of previously approved open space applications.
3.25.240–Duties of the Planning Commission.
3.25.250-Severability.
What is a Public Benefit Rating System?
This is a new Chapter of the Mason County Code that would establish a Public Benefit Rating
System to determine the appropriate level of tax relief for open space parcels throughout the
County.
The current process for evaluating Open Space in Mason County consists only of
determining whether a parcel of land meets the minimum qualifications of the program and
if so, provides the same amount of tax relief to all qualifying parcels, regardless of the
quality or quantity of benefits being provided to the public. A PBRS provides a way of
extending tax relief that is representative of the corresponding benefits the land provides.
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3.25.010-Purpose and intent.
A. Purpose. It is in the best interest of the county to maintain, preserve, conserve, and otherwise
continue in existence adequate open space lands for the production of food, fiber, and forest
crops, and to assure the use and enjoyment of natural, historic and cultural resources and
scenic beauty for the economic and social well-being of the county and its citizens.
Additionally, it is in the county's interest to provide incentives that encourage the retention of
open space in compliance with Growth Management Act principles.
B. Intent. It is the intent of this chapter to implement Revised Code of Washington (RCW) RCW,
as amended, by establishing procedures, rules, and fees for the consideration of applications
made by land owners for public benefit rating system assessed valuation on "open space land"
as defined in RCW 84.34.020(1) and (8). The provisions of Chapter 84.34 RCW, and the
regulations adopted thereunder shall govern the matters not expressly covered in this chapter.
3.25.020-Definitions.
For the purposes of this chapter, unless otherwise required by the context, words and phrases shall have
the following meaning:
(1) "Assessor"means the Mason County assessor or his or her designated representative.
(2) "Board" means the board of county commissioners of Mason County.
(3) "County"means Mason County, state of Washington.
(4) "Open space land" means any land area so designated by the Mason County comprehensive
land use plan adopted by the County and zoned accordingly, or any land area, the preservation
of which in its present use would
(i) conserve and enhance natural or scenic resources, or
(ii) protect streams or water supply, or
(iii) promote conservation of soils, wetlands, beaches or tidal marshes, or
(iv) enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves,
nature reservations or sanctuaries or other open space, or
(v) enhance recreation opportunities, or
(vi) preserve historic sites, or
(vii) preserve visual quality along highway, road, and street corridors or scenic vistas, or
(viii) retain in its natural state tracts of land not less than one acre situated in an urban area and
open to public use on such conditions as may be reasonably required by the legislative body
granting the open space classification, or any land meeting the definition of farm and agricultural
conservation land in RCW 8.34.
(5) "Planning Commission" means the Mason County Planning Advisory Commission.
(6) "Public Benefit" means any activity or activities that accomplish a public purpose and/or provide
for a community's social, economic, and cultural well-being, public health, and safety.
(7) "Rural Lands" means those areas outside of the designated Resource Lands and Urban Growth
Areas.
(8) "Timberland" means any parcel of land that is five or more acres or multiple parcels of land that
are contiguous and total five or more acres which is or are devoted primarily to the growth and
harvest of timber for commercial purposes. Timberland means the land only and does not
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include a residential homesite. The term includes land used for incidental uses that are
compatible with the growing and harvesting of timber but no more than ten percent of the land
may be used for such incidental uses. It also includes the land on which appurtenances
necessary for the production, preparation, or sale of the timber products exist in conjunction
with land producing these products.
(9) "Urban Areas" are those designated in Urban Growth areas around the incorporated area of
Shelton and the two unincorporated areas of Allyn and Belfair as well as those areas defined as
Limited Areas of More Intense Rural Developments (LAMRIDs) consistent with RCW 36.70A.
3.25.030-Operation of the county public benefit rating system.
To be eligible for open space classification under the county's public benefit rating system, property must
contain one (1) or more open space resource listed below as defined in MCC Section 3.25.035 of this
Chapter. These resources are defined in this chapter and ranked as high, medium or low priority open
space resources. High priority open space resources receive five (5) points each, medium priority open
space resources receive three (3) points each, and low priority open space resources receive one (1)
point each. Properties can receive a maximum of thirty (30) points from no more than six (6) open space
priority resources. In addition, bonus points and super bonus points may be awarded pursuant to this
chapter and a property can achieve a maximum of fifty-seven (57) points through the rating system and
the bonus system. Portions of property may also qualify for open space designation.
A. High priority open space resources. Five(5) points each:
1. Public recreation area.
2. Resource and rural agricultural lands;
3. Trail linkages and recreational corridors;
4. Rural forest lands/woodlots;
5. Natural shoreline environments;
6. Significant fish and wildlife habitat conservation areas, aquifer protection areas, special
plant sites, and eate^e^•"'"eF 4r-wetlands as defined in MCC 8.52.110;
7. Historic landmarks/archeological sites;
8. Private lands within designated national reserves;
B. Medium priority open space resources. Three (3) points each:
1. Conservancy shoreline environments;
2. Flood hazard buffer areas;
3. Geologic hazard buffer areas;
4. Scenic natural resources, viewpoints, and view corridors;
5. Urban growth area open space;
6. GategeFy 21112 OF"IV"wetlands.
C. Low priority open space resources. One (1) point each:
(1) Exempt and artificial wetlands.
D. Bonus system. Properties qualifying On the speGifiG high, mediurn, or low priGFity open spaGe
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3. VVateF quality buffeF One (1), thFee (3), OF five (6) points.
E. Bonus publiG ar.Gess points.
2. Limited publiG aeeess Sensitive aFea Five (6) points.
3. PFivately owned tidelands aGeess Five (6) points.
i-0. Properties with at least one (1) high priority open space resource and which allow unlimited
public access, or limited public access if due to resource sensitivity, and which convey a
conservation, historic, or trail easement in perpetuity, in a form approved by the county, shall be
automatically eligible for current use value at ten (10) percent of market value.
E. Special exceptions to this priority framework that do not violate state (RCW 84.34) law and that
have the support of either the State or County Conservation Agency will be considered on a
case by case basis.
How does this criteria get applied?
The property owner applies to Mason County to receive tax relief for their property under the
Open Space Tax Act. Mason County uses this criteria to review and score each application.
The information from this type of a review process can also be quantified to share with the public
about the benefits they are receiving. More detail about each category of open space eligible for
tax relieve is included in Section 3.25.035...
3.25.035—Eligibility of high, medium and low priority and bonus public benefit resources.
A. Public recreation area means property which is currently devoted to providing active or
passive non-motorized recreation use or which complements or substitutes for government
facilities. The facility must be open to the public and, if charging a use fee, that fee shall be no
higher than the fee charged by a like public facility and the facility must provide recreation or
other services to youth, senior citizens, the handicapped, or similar groups. An eligible site is
that identified by an appropriate parks department as meeting the definition of an active or
passive recreation area.
Eligible examples include:
1. Sports fields on private property that are open to the public;
2. Golf courses open to the public with fees comparable to local public golf courses and
which adhere to best management PRACTICES (as determined by Mason County
Planning and Community Development). Annual monitoring reports are required;
3. A community garden; and
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4. Other recreational uses determined to be consistent with the definition of active or
passive recreation areas as determined by the Mason County Parks Department.
Ineligible examples include:
5. Properties with public or private trails: These are covered under the privately owned
trails resource;
6. Recreational vehicle park portions of sites and related improvements to the land,
including parking;
7. Golf courses which do not adhere to best management practices or charge a fee not
comparable to public golf courses; and
8. Indoor recreation centers, gambling establishments, arcades,fun centers, etc.
B. Resource and rural agricultural lands means Land primarily devoted to the current non-
commercial production of horticultural, viticultural, floricultural, dairy, apiary, vegetable, or
animal products or of berries, grain, hay, straw, turf, seed, Christmas trees not subject to the
excise tax imposed by RCW 84.33.100 through 84.33.140, or livestock, and which has
significance for agricultural production. Or, land that has been traditionally in or is still capable
of production for the above and which could be returned to productive commercial agriculture.
Eligible sites are those that are currently not enrolled in existing current use assessment
programs and meet any of the following criteria:
1. Lands of at least five (5) acres which are on prime or unique soils as identified in the
data source; or
2. Lands of at least five (5) acres which meet the definition of resource and rural
agricultural lands above; or
3. Lands that have been traditionally in or is still capable of production of the above as
demonstrated by sales receipts, income tax statements, or other materials which the
county accepts as proof that farming once occurred on the property and that the
property could be returned to productive commercial agriculture.
C. Trail linkages and recreational corridors means privately owned trails and corridors that are
publicly accessible and used for hiking, biking, walking, horseback riding, and jogging. The
trails may vary in scale and surfacing and may also be used as a means of non-motorized
transportation connecting one (1) destination point to another. Streets, roads, and highways
with widened shoulders or bike lanes are not included in this category. Eligible lands must be
used as a public trail or corridor that remains in private ownership. Public access on the trail
from a public road or public trail is required.
D. Rural forest lands/woodlots means rural forest lands/woodlots shall mean any parcel of land
that is greater than two (2) acres but less than five (5) acres which is devoted primarily to the
growth and harvest of forest crops for commercial purposes. A timber management plan shall
be filed with the county legislative authority at the time application is made for classification as
timber land pursuant to this chapter. Eligible sites are those that are currently not enrolled in
existing current use assessment programs and meet the definition for forestla nds/wood lots,
above.
E. "Natural" shoreline environment means a marine, lake, or river shoreline and its "associated
wetlands" designated "natural' in the Shoreline Management Master Program for the county.
Eligible lands are those identified as natural shoreline environments and their associated
wetlands in the adopted shoreline master plan governing the area in which the shoreline is
located. Eligible land must be adjacent to the water. To qualify there must be no structures or
buildings within 200 feet upland from the ordinary high water mark (OHWM); this area is within
the shoreline jurisdiction, and is based on the Shoreline Master Program; and there must be no
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structures within 200 feet from the edge of an associated wetland boundary. If there is a bluff,
any buildings must be at least 200 feet back from the edge of the bluff in a "natural" shoreline
environment. Eligibility for this resource category cannot overlap with the "conservancy
shoreline environment'category or other wetland categories of the public benefit rating system.
F. Significant fish and wildlife habitat conservation areas, aquifer recharge areas, species
and habitats of local importance, category 1 andll-wetlands and special plant sites.
1. Significant fish and wildlife habitat conservation areas means areas identified as being of
critical importance to the maintenance of fish and wildlife species including areas with
which endangered, threatened, and sensitive species have a primary association; habitats
and species of local importance; streams; commercial and recreational shellfish areas; kelp
and eelgrass beds; herring and smelt spawning areas; state natural area preserves, and
state natural resource conservation; or
2. Aquifer recharge areas means the undisturbed area beyond that required by an applicable
regulation that has a plant community in which native plants are dominant adjacent to a
groundwater-bearing geologic formation or formations that contain enough saturated
permeable material to yield significant quantities of water to wells or springs consistent with
WAC 173-100 and MCC 8.52. Eligible sites are those where the buffer is a least fifty
percent wider than the buffer required by any applicable regulation and longer than twenty
(20) feet. The quality of the buffer area must be preserved from clearing and intrusion by
domestic animals and protected from grazing or the use by livestock;
3. Species and habitats of local importance means areas containing vascular plant species as
identified and listed in the Natural Heritage Program as being either endangered,
threatened, or sensitive and areas identified in the Natural Heritage Program as high
quality ecosystems and consistent with MCC 8.52. Eligible sites include:
a. The species or habitat is native to the county;
b. Locally declining populations that are in danger of extirpation;
c. Sensitivity to habitat manipulation; and
d. Commercial, game, other special value.
e. A habitat management plan shall be submitted which identifies the area to be
protected and appropriate mitigation, management and/or protection strategies that
will be employed.
f. Streams, provided that the stream buffer is at least twice the size of that required
under MCC 8.52. Buffer averaging shall not be used;
g. Commercial and recreational shellfish areas, provided that the fish and wildlife habitat
conservation area buffer is at least twice the size of that required under MCC 8.52.
Buffer averaging shall not be used;
4. Kelp and eelgrass beds; herring and smelt spawning areas, provided that the fish and
wildlife habitat conservation area buffer is at least twice the size of that required under
MCC 8.52. Buffer averaging shall not be used;
5. State natural area preserves and natural resource conservation areas;
6. Sites listed in the Natural Heritage Database as containing endangered, threatened, or
sensitive vascular plant species or high quality ecosystems, or which are verified by an
expert in the field as containing the same plants or communities and which are acceptable
by the state agency for addition to the database. A habitat management plan shall be
submitted which identifies the area to be protected and appropriate mitigation,
management and/or protection strategies that will be employed.
7. GategeFy 1 and etlands means wetlands that a -a;<.ssinedego;Tl�;-1Fas
defined by MCC 8.52.110.
Page 6
8. Special plant sites means sites where preservation, restoration or enhancement of native
plant communities is maintained subject to an approved management plan. Eligible sites
have a primary association with federally- or state-listed endangered, threatened, or
sensitive species of fish or wildlife, and which, if altered, may reduce the likelihood that the
species will maintain and reproduce over the long term. A habitat management plan shall
be submitted which identifies the area to be protected and appropriate mitigation,
management and/or protection strategies that will be employed.
Items 1. through 8. listed above require protection through easements, or voluntary buffers in
those cases where buffers are not established through MCC 8.52 and, in certain cases, shall
require preparation and submittal of a biological site assessment or habitat management plan.
The BSA or HMP shall provide a description of the fish and wildlife habitat conservation area,
the location of the protected features, the location of buffers and a description of efforts to
protect the fish and wildlife habitat conservation area, or a description of restoration efforts in
those instances where the critical area has been damaged.
G. Historic landmarks/archaeological sites means lands which constitute or upon which is
situated an historic landmark formally designated by the county or a local jurisdiction, including
buildings, structures or sites of significance in the county's historic or prehistoric heritage, such
as Native American settlements, trails, pioneer settlements, farmsteads, roads, industrial works,
bridges, burial sites, prehistoric and historic archaeological sites and landscapes, or traditional
cultural properties and landscapes. Eligible properties must be listed on the county or other
local list or register of historic places or landmarks for which there is local regulatory protection.
Eligible properties include contributing properties within designated historic districts.
Improvements to the land are not eligible for other federal or state tax credits. Additionally, land
that has been verified through an archaeological report prepared by a qualified archaeologist
that contains archaeological resources. The county will review and make determinations on
eligibility.
H. Private lands within designated National Reserves or long term commercial forests
means officially designated areas under private ownership located within National Reserves or
long term commercial forests that remain undeveloped and are maintained to protect the
landscape of the reserve. Eligible lands are privately owned parcels five (5) acres or greater in
size, that remain undeveloped and are maintained to protect the landscape of the reserve.
I. "Conservancy" shoreline environment means marine and lake shoreline and associated
wetlands designated as "conservancy environment" in an adopted shoreline management
master plan. Conservancy shoreline areas are intended to preserve their existing character.
The area must consist of native vegetation. Eligible sites must be identified as "conservancy
shoreline environment" in an adopted shoreline master plan. The property must not be in
another shoreline category of the PBRS. The area to be considered eligible is a maximum of
200 feet upland from the ordinary high water mark, within the 100-year floodplain, or the edge
of the associated wetland, whichever is greater. To qualify there must be no structures or
buildings within 150 feet upland from the ordinary high water mark (OHWM); this area is within
the shoreline jurisdiction, and is based on the shoreline master plan; and there must be no
structures within 150 feet from the edge of an associated wetland. If there is a bluff, any
buildings must be at least 150 feet back from the edge of the bluff in a "conservancy" shoreline
environment. Eligibility under this resource category cannot overlap with the "natural shoreline
environment"category or other wetland categories of the PBRS.
J. Flood Hazard Areas Buffers means land buffering a floodplain within the county subject to a
one (1) percent or greater chance of flooding in any given year consistent with MCC 14.22.
These areas include, but are not limited to, streams, lakes, coastal areas, and wetlands.
Eligible sites are those buffer areas located adjacent to or in the immediate vicinity of and which
provide at least two (2) times the additional buffer width beyond that required by regulation for
areas located within a 100-year floodplain as identified on the FEMA flood insurance program
maps.
Page 7
K. Geologic hazard area buffers means land buffering areas not suited to the siting of
commercial, residential, or industrial development consistent with public health or safety
concerns due to their susceptibility to sliding or other slope failures, erosion, earthquake, or
other geologic events. Eligible sites are those areas of undisturbed vegetation located adjacent
to or in the immediate vicinity of geologically hazardous areas and which provide at least two
(2) times the additional buffer/setback width beyond that required by regulation for areas
indicated in the Washington Department of Ecology's Coastal Zone Atlas; USDA Mason County
Soil Survey; or areas with slopes forty (40) percent or greater and with a vertical relief of ten
(10)feet or more, except areas of consolidated rock.
L. Scenic natural resources, viewpoints, and view corridors means areas of ten (10) or more
acres of natural features which is visually significant to the aesthetic character of the county or
contains features which otherwise qualifies as a historic landmark or archaeological site. No
lands that have been subject to commercial logging or mineral extraction within twenty-five (25)
years of the date of the open space classification application are eligible under the public
benefit rating system. Eligible sites must be significant to the identity of the local area and be
visible to a significant number of the general public from public rights-of-way. Such lands must
be of sufficient size to substantially preserve the scenic resource value and must be at least ten
(10)acres in size.
1. Viewpoint means property that provides a view of an area which is visually significant to
the aesthetic character of the county and which provides unlimited public access identified
by a permanent sign readily visible from a road or other public right-of-way Eligible sites
must provide a view of a scenic natural resource in the county or other visually significant
areas and must provide for unlimited public access.
2. View corridor means an area of adjoining parcels which individually may be less than one
(1) acre but which, when combined, total at least one (1) acre and create a view corridor
critical to maintaining a view of a scenic resource area or other visually significant area.
M. Urban growth area open space means five (5) or more acres of land, open to the public, and
located within the boundaries of an urban growth area designated by the county. For purposes
of this definition, land shall be considered open to the public if it qualifies for receiving any
points for public access under the public access section of this open space taxation program.
N.Catego;y "l41" and "W" wetlands means wetlands elass*fiedaseatego,Tlll" OF iv.
Gensostent w;th MGG 8.52.
Q. Benus system. AdditieRal point values may be applied feF the fellewiRg eligible lands�
seume6 and supply;
G. NatuFal 6heFeline systems, lagoons, saitwateF tidal flats, marshes and
2. Voluntary resourGe or GritiGal area restoration Means FeStWatien of any high, medium
anadFOMOUS fish Fearing habitat, wildlife and plant habitat aFeas, and upland, StFeam, and
wetland hathese that qualify fOF (A) thFe gh (N) FeBOUFGe
�ba�;tarots. Eligible sites es—arm
FesteFatien plan developed in GeepeFatien with, OF appFOved by appFOPFbate fedeFal, state,
3. WatOF quality buffeF aFea6 meaRs aR LiRdi6tWbed zone ef native gFevAh vegetation
adjaeent to a lake, pond, GtFeam,wetiand, OF maFine wateFS ef a suffiGient buffer width,
Page 8
no less than fifty (50) feet that W611 Gentribute to the pFoteGtion of water quality On a suFfaGe
one and a half /1t/\ that ed
strearriside or wetland of no less than fifty (50) feet, agF'G61lt6lFal Iands other-wise
exempted fFE)m buffe . !RtS. The buffer width measured wpland fre.m. the
ordinary Wgh water mark or the outer edge of a regulated wetland. The buffer does
the bedy ef water. �.vate-R.Avard of the ordinary high wateF mark A-1,the vvetland
Sites qualifying under the "water quality buffeF area" er shorelines GlassifiGatiOnG woUld
additional points through the pFOVmSk)R of additional buffeF whiGh is pFesepved frOR4
n
'zr'.`i.cam.—urryd
a—
b. Two (7) tomes aet.t't'n al buffer-f1 6Rc�#v&t-fequired b F2gulatio.- ThroeTT'�-�- /3\
nnOn}S �T
E;. Thicee (3) tames addotiE)Ral buffep width beyond that Fequired by Fegulation Five (5)
4t le
- . ast seventy five (75) feet ef buffeF width iR agFiGUItural lands etheFw'se exempted
fFOrn buffering reqUiFements Five (6) points-
the same open SP@Ge FeseLIFGes aFe eligible f0F tFeatFnent as a single paFGel if Open spaGe
n they two M\ oF meFe PFE)pnrties Treatment a
fee
tetai area ef all paFGelS GOmbiRed must equal or eXGeed any Fequired Minimum (ratheF
than P-aGh paFGel be'Rg Fequired to meet SLIGh MiRmMums). This GORfigUous paFGel bonus
easemcein-ts, and str'nt'nIndividual parGels .be._withdrawn
must equal or eXGeed any M;RiIT16lm size req6iiFemeRt established OR the RBRS and that
aGGess to the Par e,sis_Tnot-affected Contiguous elc must meet the
efined by the pubhG benefit rafing system;
c. The owner(s) of paFGels iFlGluded in the app"Gation must agree to SLIGh terms and
ea^a4lans fer *RGIUSlOR in the Pregram—tnat are—serns stent with the
resouFoe of then ert..
5. GonseFvafion!h*StOFiG easement in perpetuity means an easemeRt that FeStFmGtS OR
perpetuity, furtheF potent al developmeRt, OF other uses ef a pFeperty, and WNGh may
Page 9
6. Public aGGess means aGGess to the GOunty's open SpaGe lands by the general publiG
OF eRdangeF the reseuinGe. Property owneFS who allow aGGess to the PFE)peFty, beyond that
allowed and the condftmons under whiGh aGGess is permifted 0--ties shal' be awarded
additional pooRts to the exteRt that SUGh publiG aG III-; Mis ..-..-ble to the open spaGe site,
Signage. Fain PFGper4'es allowing ubliG as6ess and reGeMRg GIGGess points undeF
opens a taxation p and states then nrd'4'oRS of a
points under [subseGtions) a. thFough G. above, no points will be allowed if the property is
safe veh'eu!aF OF pedestrian aGGess. The property owneF may, at theiF own eXpeRSe and
without any dedUGtion in the number GGess points awarded, I'mit aGGess to the property
baFFieFS. SLAGh physical barrieFS must be approved by the appropriate ageney in advance,
LimFtatmons on aGGess and use. Reasonable lmm*tat'iens on aGGess and use of pFopeFt'es
For example, prohibiting hefnre able time OR theME)FRiRg n.d after a
reasonable time in the evening, prohibiting the use of any motor4ed or wheeled vehides
redLAGtmon of points reGewved by the property iR the publiG 66eS� ie-e „ n17 ll urh
The appliGant shall speGify the type of aGGess that will be available OR the app"GatiOn.
a. Unlimited public aGGess means year round aGGess to the geneFal pubk is allowed
b. Limited publiG a6eessisensitive aFea means aecess may be Feasonably limited due to
the sensotove nature of the resouFGe, with aGGess provided only to appropriate user
6f the upland nrppeFtyreGessary to provide a�Ls to the water "Re Clinihilt., for
pub!'G aGGess p6nts requires that the property is able to pFavide publiG aGGess to the
tirdelanrls from a i ihlio right of.. I-ntFy p pts and ises r he pested se that it
does not detraet from the FeSE)UFGe.
affangemepts with the PFE)perty a for any o.d of less than the full yeaF, or
ilable to aRy and all of the geneFal pub!'G during any period of the year
Page 10
upon special aRangements with the owneF OF upon the payment of a use fee that may
3.25.040- Ineligible lands.
The following properties shall not be eligible for open space classification:
A. Properties less than five (5)acres in size unless otherwise specified herein.
B. Properties that do not contain an open space resource identified as either high, medium, or low
priority.
C. Open space areas required by zoning or other land use regulation, unless the owner provides
additional public benefit, such as additional public access, resource restoration, or a native
growth protection easement. Ineligible lands include open space areas dedicated under zoning
or subdivision conditions or which are used to achieve maximum development potential under
zoning.
D. Buffer areas required as part of a development, subdivision, zoning, or other regulatory
requirement are not eligible as a surface water quality buffer area priority open space resource,
unless other conditions beyond those required by regulation are imposed.
E. Properties with outstanding code violations as tracked and reported by the county.
What does this section do?
This section lays out several circumstances where property would be ineligible to receive tax
relief for open space – less than 5 acres, no eligible benefits, required buffers, properties
with code violations.
3.25.050-Assessed valuation schedule—Public benefit rating system.
The public benefit rating system for open space land bases the level of assessed fair market value
reduction on the total number of awarded points. The market value reduction establishes the current use
value. This current use value will be expressed as a percentage of market value based on the public
benefit rating of the properly and the valuation schedule below:
Public Benefit Rating Points T Current Use Value
(0-94 points) 100%of assessed value
A-f.assessed value
(10-14 points) -- A80%of assessed value
(15-19 points) 670%of assessed value
(20-24 points) 560%of assessed value
(25-29 points) 450%of assessed value
(30-34 points) 340%of assessed value
(35-39 points) -230%of assessed value
(40-52 points) 10%of assessed value
What does this section do?
This table shows how much tax relief a property owner will get based on the score their property
received from applying the criteria in Section 3.25.030. For example,a score of 30 points gets 40%
of assessed value. 11
3.25.060—Outreach to Eligible Landowners
The Planning Department in cooperation with other open space technical assistance providers, shall
undertake an outreach effort to actively encourage participation by eligible landowners in obtaining open
space classification under the Mason County Public Benefit Rating System, with emphasis on public
recreation access, farm and agricultural conservation lands, rural stewardship, aquifer protection areas,
trails and recreational corridors, natural shoreline environments, and historic and cultural preservation.
This outreach must include, among other elements, communication with community groups, civic
organizations, volunteer associations, and similar organizations to:
A. highlight the benefits of the program;
B. seek participation by qualifying landowners;
C. seek communications with local media outlets; and
D. Seek participation in workshops by stakeholders.
What does this section do?
This section required Mason County Planning to educate people about the tax relief opportunity
and the Public Benefit Rating System.
3.25.070- Basis of assessment.
In determining the market value reduction of a tax lot comprised of property qualifying for a current use
assessment as an open space priority resource with non-open space land areas, the open space current
use value is applicable to only that portion of the lot containing one (1) or more of the priority open space
resources defined in this chapter, except in the case of public access and parcels with an approved rural
stewardship plan. For each priority resource, the county will determine the appropriate land area that
receives credit for a particular priority resource and accompanying tax reduction.
What does this section do?
This section applies when a property owner has a house or other improvement on the property,
for example. It gives Mason County the authority to determine how much open space is eligible to
receive tax relief. To make this determination,we will use GIS data and parcel mapping coupled
with detail provided by the property owner.
3.25.080-Application to the county under the public benefit rating system.
An owner of open space land desiring assessed valuation under the public benefit rating system shall
make application to the Board of County Commissioners by filing an application with the County Planning
Department. The application shall be upon forms supplied by the county and shall include such
information deemed reasonably necessary to properly classify an area of land under Chapter 84.34 RCW.
How does the application process work?
This section and several sections following it outline application process,fees,application period,
etc...for property owners in Mason County to get tax relief for open space. If a property owner is
currently participating in the program,they will not be removed. However,the amount of tax
relief received may be change based on the score.
Page 12
A. Each application for current use open space taxation as defined in RCW 84.34.020, must
include an application fee as established in the most current Mason County Permit Fee
Schedule. Upon adoption, application fees shall be set at five hundred (500)dollars.
B. If an application is filed to add farm and agricultural conservation land, forest stewardship land,
resource restoration or rural stewardship land to a parcel that is already enrolled in the Public
Benefit Rating System, no fee shall be charged for the application.
C. In the case of all farm and agricultural land applications, whether the application is based on
land within or outside of an incorporated area, the entire fee shall be collected and retained by
the county. In the case of open space or timber land applications based on land in an
incorporated area, where the city legislative authority has set no filing fee, the county fee shall
govern and the entire fee shall be collected and retained by the county. Where the city
legislative authority has established a filing fee, the fee established consistent with Section A of
this section shall be collected by the county from the applicant and the county shall pay the city
one-half of the fee collected.
3.25.100-Time to file.
Applications shall be made to Mason County by December 31 of the calendar year preceding the year in
which such classification is to begin. Actual tax reduction will not be recognized until one (1) year after the
classification of the property has been made.
3.25.110-Application review.
A. Applications under the public benefit rating system shall be reviewed by the county and
approved directly by the Board of Mason County Commissioners. By Chapter 84.34 RCW such
applications are exempt from the comprehensive plan annual review amendment cycle and are
SEPA exempt.
B. In determining whether an application made for open space current use taxation status should
be approved or disapproved, pursuant to RCW 84.34.020 and this chapter, the county shall
consider whether or not preservation of the current use of the land, when balanced against the
resulting revenue loss or tax shift from granting the application under the provisions of this
chapter will:
1. Conserve or enhance natural, cultural or scenic resources;
2. Protect streams, stream corridors, wetlands, natural shorelines, and aquifers;
3. Protect soil resources and unique or critical wildlife and native plant habitat;
4. Promote conservation principles by example or by offering educational opportunities;
5. Enhance the value of abutting or neighboring parks, forests, wildlife preserves, nature
reservations, or sanctuaries or other open spaces;
6. Enhance recreation opportunities;
7. Preserve historic and archeological sites; or
8. Affect any other factors relevant in weighing benefits to the general welfare or preserving
the current use of the property as delineated in this chapter.
Page 13
3.25.120- Board decision.
The Board of County Commissioners shall consider an application to the public benefit rating system as
defined by RCW 84.34.037. They shall approve the application, with or without terms and/or conditions,
and set the public benefit rating for assessment abatement, or deny the application. In so doing the
following provisions will apply:
A. They shall rate the land applying for classification according to the public benefit rating system;
B. They may approve the application with respect to only part of the land that is the subject of the
application;
C. If any part of the application is denied or conditions attached the applicant may withdraw the
entire application.
3.25.130-Unincorporated lands.
In all unincorporated areas, the Board of County Commissioners shall act as the granting authority for
applications for classification as open space land.
3.25.140- Incorporated lands.
Applications for open space classification of land in an incorporated area shall be acted upon by a
determining authority composed of the three (3) members of the Board of County Commissioners and
three (3) members of the city legislative body in which the land is located (RCW 84.34.037). Where the
county legislative body concurs with a recommendation of the city council to accept or reject an
application for open space classification, such council's recommendation will be adopted as the decision
of the determining authority.
Who makes the final decision?
This section outlines how the decision to grant tax relief for open space that gives the public a
benefit will be made. In Mason County,the Board of County Commissioners will approve the tax
relief for property owners. In the Shelton Urban Growth Area,the Board of County Commissioners
and the City Council members will decide.
3.25.150- Monitoring for compliance.
A. Monitoring of lands for continuing eligibility for current use assessment as open space lands
shall include an affidavit, to be submitted annually by the landowner, of continuing compliance
with the terms and conditions under which open space classification was granted and the current
uses of the property. The requisite form and contents of the affidavit required for monitoring shall
be described more fully in the county guidelines implementing this chapter. The failure of the
owner to submit the affidavit of compliance shall be grounds for the county to reevaluate the
property under the PBRS.
B. The Planning Department shall monitor the property to determine the continuing compliance with
all of the conditions under which open space classification was granted and the current uses of
the property. Where the Planning Department determines that the land is no longer being used
for the purpose for which the classification was granted or there has been a change in use, it will
report its findings within thirty(30) days to the county assessor.
Page 14
3.25.160- Removal of land classification by county assessor.
A. Classified land may be removed from the public benefit rating system classification if it is no
longer used for the purpose for which classification was granted or for any other classified use
within the current use program. The assessor may determine, after giving the owner written
notice and an opportunity to respond, that the land classified as open space is no longer
primarily devoted to and used for the purposes for which it was granted classification.
B. When land is removed from classification an additional tax, applicable interest, and penalties
are due unless the removal meets one (1) of the exceptions listed in this chapter. The owner
may appeal the removal of classification to the Hearings Examiner consistent with MCC
15.11.020.
3.25.170-When removal of land is not subject to additional tax, interest, and penalties.
Removal of land is not subject to additional tax, interest, and penalties in the following instances:
A. Land is transferred to a government entity in exchange for other land located in the State of
Washington;
B. Land is taken by power of eminent domain or transferred in anticipation of the exercise of such
power;
C. Land is sold or transferred within two (2) years of the death of the owner of at least fifty-percent
interest in the land;
D. A natural disaster such as a flood, windstorm, earthquake, or other such calamity rather than by
virtue of an act of the landowner which changes the use of such property;
E. Official action by the state, county or city disallows the present use of such land;
F. The land is transferred to a church, such that the land would qualify for a property tax
exemption;
G. Acquisition of property interests by state agencies or agencies or organizations qualified under
RCW 84.34.210 and 64.04.130 for the purpose of protecting, preserving, maintaining,
improving, restoring, limiting the future use of, or otherwise conserving, selected open space
land as defined in Chapter 84.34 RCW for public use and enjoyment.
What if things change and the property is no longer open space?
These sections establish a process for Mason County to monitor open space properties receiving
the tax relief by getting updated information from property owners annually and removing
properties that change status. Owners are also required to notify the County if the use of the
property changes.
3.25.180-Transfer of lands between certain current use taxation classifications.
Land reclassified between the following current use assessment resource categories pursuant to RCW
84.34.070 are not considered withdrawals and are not subject to the additional tax interest and penalties:
A. Reclassification between farm and agricultural lands and timber lands;
B. Reclassification of farm and agricultural lands or timber lands to open space lands;
C. Reclassification of farm and agricultural lands or timber lands to forest land classified under
Chapter 84.33 RCW; and
Page 15
D. Reclassification from open space designated farm and agricultural conservation land under
RCW 84.34.020(1)(c) to farm and agricultural land under RCW 84.34.020(2) if the land was
previously classified as farm and agricultural land.
An application fee must be paid at the time the application is submitted consistent with Section 3.25.090
of this chapter. If the type of transfer is not listed in this section, it is considered to be a new application
for which the applicable fees will be applied.
3.25.190-Owner may request withdrawal from classification.
A. After eight (8) years of the initial ten-year period has passed, the landowner may request that
all or part of his/her land be withdrawn from the classification. The landowner must submit the
request to withdraw classification to the assessor at least two (2) years prior to the date upon
which it is to be removed from the current use assessment classification. The request to
withdraw classification may be revoked at any time until the land is withdrawn from
classification.
B. If a portion of a parcel is removed from classification the remaining portion must meet the same
requirements, as did the entire parcel when the land was originally granted classification.
Following withdrawal from classification, future valuation of such land as open space resource
property under the public benefit rating system is contingent upon reapplication and approval
under this chapter.
3.25.200-Action on withdrawal from classification.
Upon receipt of a request for withdrawal, the assessor shall notify the legislative authority that originally
approved the application, and after one (1) year from the date of the withdrawal request, the assessor
shall withdraw the land from classification. The land which is removed shall be subject to a tax equal to
the difference between the amount of tax paid under the open space classification and the tax at true and
fair value for seven (7) years last past, plus the statutory interest rate charged on delinquent property
taxes.
What do these sections do?
These sections establish a process for the property owner to withdraw from the open space
classification of his/her property. It is designed to encourage those property owners interested in
preserving the open space value of their property. So, it requires a two(2)year notice and it is
available to property owners who have had the open space classification for at least eight (8)
years.
3.25.210-Owner to notify assessor of change in use in classification.
If an owner changes the use of the classified land, the owner must notify the county assessor of the
change within sixty (60) days. The assessor shall then impose an additional tax equal to the difference
between the tax paid on current use value and the tax that would have been paid on that land had it not
been so classified, payable for the seven (7) years last past, plus interest on this additional tax at the
same rate as charged on delinquent property taxes, plus a penalty of twenty (20) percent of the total
amount.
Page 16
3.25.220-Sale of open space classified land.
When classified open space land is sold, the seller or transferor becomes liable at the time of sale for the
additional tax, interest, and penalty of all or a portion of classified lands, unless the new owner signs the
notice of continuance which is attached to or shown on the excise tax affidavit.
What if open space property is sold?
Again,the property owner receiving the tax relief is responsible for notifying Mason County if the
status of the property changes. If open space property is sold,the seller must pay any additional
taxes, interest or penalties associated with the property and change in classification. However, if
the buyer formally agrees to continue to keep the property classified as open space,this does not
apply.
3.40.230- Review of previously approved open space applications.
A. Upon adoption of a public benefit rating system, the Planning Department shall review and re-
rate the existing open space land current use assessment program parcels according to the
public benefit rating system in determining whether to recommend that an application be
approved or denied.
B. Owners of property classified under the existing open space land current use assessment
program shall be notified of their new assessed value in the same manner as provided in RCW
84.40.045. These lands may be removed from classification under the existing open space land
assessment program, without payment of penalties, back taxes, and interest, upon request of
the owner, within thirty (30) days of notification of their newly determined value under the public
benefit rating system.
C. Property which does not qualify under the public benefit rating system and whose owner
chooses not to remove the property from the open space land current use assessment program
shall be rated according to the public benefit rating system (RCW 84.34.037[3]).
What does this section do?
This section outlines a process for property owners currently receiving tax relief for open space to
have their property assessed under the new Public Benefit Rating System. Existing open space
properties cannot be removed, but their tax relief amount may change. This section also gives
property owners an opportunity to withdraw their property without paying any penalties.
3.25.240—Duties of the Planning Commission.
The Planning Commission shall review participation in the public benefit rating system when the first
additional 4-,0499100 acres have been approved for open space classification under the county's current
use assessment program or, after the first two (2) years after adoption of this chapter, whichever occurs
sooner, and thereafter once every two (2) years. The planning commission shall make written
recommendation to the Board of County Commissioners on the following matters:
Page 17
A. The fundamental elements of the public benefit rating system, including such as the assessed
valuation schedule and the other PBRS procedures defined in this chapter, open space
resource definitions, etc.; and
B. The overall administrative process, including such issues as staffing, outreach to prospective
applicants, application form and application processing, monitoring, etc.; and
C. The public benefit of the open space designated properties, the magnitude of the tax shift
resulting from the designated properties and recommendations for expanding or restricting the
program.
What does this section do?
This section establishes the role of the Planning Commission as reviewing the Public Benefit Rating
System every two years and reporting to the Board of County Commission along with any
recommendations for improvements.
3.25.250-Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the
remainder of this chapter or its application to other persons or circumstances is not affected.
Page 18