Providing tax relief for certain incidental uses on open space land.

SB 5479 clarifies that certain incidental uses - like wetlands preservation - on agricultural land do not disqualify the land from tax relief, as long as these uses don’t exceed 20% of the classified land. It affects Washington farmers and landowners who qualify as "farm and agricultural land" under existing tax classification rules. The bill amends definitions to explicitly include compatible incidental activities (e.g., habitat protection) alongside farming operations, ensuring these uses don’t trigger higher property taxes. This change prevents unintended tax increases for landowners maintaining conservation practices integral to farming. The bill is currently pending in the Senate Ways & Means Committee.