Washington Beekeeping
Agricultural Exemptions
Current Use Assessment Program (RCW 84.34)
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🐝 Overview
Washington State has a Current Use Assessment program under RCW Chapter 84.34 that allows farm and agricultural lands to be valued at current use rather than market value. Beekeeping may qualify under the broad definition of "livestock or agricultural commodities for commercial purposes."
Important: Beekeeping is NOT explicitly mentioned in Washington law. County assessors have discretion in accepting beekeeping as qualifying agricultural use. Contact your county assessor to confirm.
🎉 Washington Beekeeper Tax Benefits
Washington designates eligible beekeepers as "farmers", providing multiple tax exemptions:
- Sales Tax Exemption: No sales tax on bee feed and bees for eligible apiarists
- B&O Tax Exemption: Pollination services to farmers and wholesale honey sales exempt
- Equipment Exemption: Replacement parts and repairs for farm equipment (if $10K+ annual income)
- Property Tax: May qualify for agricultural land valuation (5+ acres, 6+ colonies typical)
Eligible Apiarist Requirements: Own 1+ bee colonies (7,000+ workers + queen), produce honey bee products for wholesale sale, and register with WA Dept. of Agriculture.
📄 Required Documentation
To claim exemptions, you'll need:
- WSDA Registration: Register your apiary with Washington Dept. of Agriculture
- Farmer's Certificate: Provide vendors with completed "Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions"
- Income Records: Document $10K+ annual income (for equipment exemptions)
📊 Acreage & Income Requirements
Washington's Current Use Assessment has tiered requirements based on property size:
| Acreage | Income Requirement |
|---|---|
| 20+ acres | No minimum income — must be devoted to agricultural production |
| 5-19.9 acres | $200/acre/year gross income for 3 of past 5 years |
| Under 5 acres | $1,500/year total gross income for 3 of past 5 years |
📝 What You'll Need
- Commercial Intent: Must be producing for commercial purposes
- Income Records: Be prepared to document income from honey sales or pollination services
- Bee Registration: Register with Washington State Department of Agriculture
- Application: File with your county assessor by December 31
- County Approval: County assessor must approve your application
⚠️ Rollback Taxes
If your property is removed from Current Use Assessment, you may owe back taxes plus interest for the previous 7 years (or since classification began, whichever is less). This is calculated as the difference between what you paid and what you would have paid at full market value.
Plan for long-term agricultural use before applying.
🏛️ County Resources
Washington has 39 counties. Each county assessor administers the Current Use program independently. Here are some key counties:
- King County — Seattle metro, high property values, significant savings potential
- Pierce County — Tacoma area
- Snohomish County — North of Seattle
- Spokane County — Eastern Washington
- Clark County — Vancouver area
- Yakima County — Agricultural heartland, likely beekeeping-friendly
- Chelan County — Apple orchards, pollination opportunities
🔗 Resources
WA Dept. of Revenue — Current Use Assessment
Official state program information
WA Dept. of Revenue — Beekeepers Tax Guide
Official guide on tax benefits for beekeepers (PDF)
WA Dept. of Agriculture — Apiary Program
State bee registration and resources
Washington State Beekeepers Association
Statewide beekeeping organization
⚖️ Legal References
- RCW 84.34 — Open Space, Agricultural, Timberlands—Current Use
- RCW 84.34.020(2) — Farm and agricultural land definition
- RCW 84.34.030 — Application procedures
- Senate Bill 6057 (2015) — Apiarist farmer designation for excise taxes
Need Help With Your Washington Property?
We recommend contacting your county assessor to confirm beekeeping qualifies in your county.
Contact Us →🌱 We're always growing. This page is updated as we learn more about Washington programs.
Last updated: February 2026