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1. What is the Forest Fire Protection Assessment?

As provided under RCW 76.04.610, the Forest Fire Protection Assessment (FFPA) is an annual fee paid by owners of private and state “forest land." The FFPA is used, along with additional general fund monies, ensure that DNR is adequately prepared and equipped to respond to forest fires on or threatening lands protected by the agency.

2. How does DNR know what is “forest land?"

“Forest land" is as defined in RCW 76.04.005 (9): "Forest land" means any unimproved lands which have enough trees, standing or down, or flammable material, to constitute in the judgment of the department, a fire menace to life or property. Sagebrush and grass areas east of the summit of the Cascade mountains may be considered forest lands when such areas are adjacent to or intermingled with areas supporting tree growth. Forest land, for protection purposes, does not include structures.

3. What's the definition of “unimproved land?"

“Unimproved land" is as defined in RCW 76.04.005(17): "Unimproved lands" means those lands that will support grass, brush and tree growth, or other flammable material when such lands are not cleared or cultivated and, in the opinion of the department, are a fire menace to life and property.

4. My property is mostly shrubs and grasses with only a few trees. Why am I being assessed FFPA?

This is because DNR has made a judgement, based on examination of your property, that a fire originating on your property could spread to adjacent forest lands. In eastern Washington, lands like yours may be considered “forest land" and protected from wildfire by the DNR.

5. Why do I both pay a tax to a fire protection district and the FFPA to DNR?

Your property is located within a fire protection district, has a home or other “improvement," and is considered “forest land" subject to protection by the DNR. If your property were completely improved (having no forest land), you would only pay the fire protection levy and the fire protection district (FPD) would be the only service provider. If your property had no improvements (like a house or other structures), you would pay only FFPA and DNR would be responsible for fire protection. In your instance, your property is considered to have both improvements and forest land, the FPD and DNR both have protection responsibility and you therefore pay both the levy and the FFPA. Should you have questions about the levy and your improvements, you should contact your county tax assessor. If you have questions about the FFPA assessment, contact your local DNR office.

6. What are the current FFPA rates and who sets them?

FFPA rates are established in law by the legislature (RCW 76.04.610). In Western Washington, a parcel up to 50 acres pays the minimum assessment of $17.40. For parcels over 50 acres, the minimum assessment is charged plus $.31 per acre for each acre over 50. (2009 rates). In Eastern Washington, a parcel up to 50 acres pays the minimum assessment of $17.20. For parcels over 50 acres, the minimum assessment is charged plus $.29 per acre for each acre over 50. (2009 rates)

7. My property tax statement said I owed $17.90. I applied for and received a refund, but it was only for $17.40. What happened to the other $0.50?

For each tax parcel assessed FFPA, the county is entitled to retain $0.50 to pay for administrative expenses. Even when refunds are provided, the county needs this to pay for the costs associated with listing, billing and the collection of FFPA assessments.

8. Why is the FFPA acreage for my parcel smaller than the actual size of my parcel?

FFPA is assessed on the unimproved portion of the parcel.

9. Are any private and state forest lands exempt from this assessment?

Yes. Exemptions include sloughs or swamps that are wet throughout the year; cemetery lots, air strips, and gravel pits;; and some lands within city limits.

10. If I own several small parcels, must I pay the minimum assessment on each one?

Please see the Minimum Assessment Fees page.