Minimum Assessment Fees

There are 2 processes provided by law (RCW 76.04.610) to assist owners of multiple small forest parcels.

Option 1 "Refund"

The 1st option is to apply for a refund. Only parcels under 50 acres in size are eligible for the refund process, and the parcels must be within the same county. To use this option, fill out a Refund form and submit it to the County Treasurer for verification. After verification, the request will sent to DNR's Olympia headquarters for processing. The refund amount due will be calculated and processed by DNR, Resource Protection Division.

This process must be repeated every year. For purposes of the multiple parcel refund, to qualify, the name on each parcels tax statement must be identical. Examples of tax statements that would not qualify:
  • One tax statement listing John and Mary Smith as owner, and the second tax statement listing John Smith as owner.
  • One tax statement listing John Smith, and the second tax statement listing John Smith et al.
  • One tax statement listing John Smith, and a second tax statement listing Smith Company (a sole proprietorship owned by John Smith).

Option 2 “Combination"

The 2nd option is to apply with DNR's Olympia headquarters to combine the FFPA for all your properties onto one tax parcel and remove it from the others. This option is only available to landowners owning six (6) or more parcels, each of which must be smaller than 50 acres. To apply for the combination, fill out the Combination form. If you chose this process, you are required to notify DNR of any changes in ownership affecting any of the applicable tax parcels.

Landowners may request the Department of Natural Resources to conduct a review of their property. If it is determined that is should not be assessed Forest Fire Protection Assessment, a notice will be sent to the Assessor's Office to remove the assessment from the following year's tax rolls. A refund of up to 3 years assessments may be refunded to the landowner by DNR.

Contact Us

For more information on the Forest Fire Protection Assessment or refund process, you may contact your local DNR Region office or the Resource Protection Division in Olympia.

Southeast Region - Ellensburg, 509-925-8510
(Asotin, Chelan, Columbia, Douglas, Garfield, Kittitas, Klickitat, Lincoln-SW portion, Walla Walla, Yakima)
Resource Protection Division – Olympia, 360-902-1302