Farm / Forest

Some properties are eligible for reduced assessment through either farm use special assessment or forest special assessment. The purpose of these programs is to provide a financial incentive to property owners, in the form of reduced assessed values, for keeping their land in agricultural or forest land production. Specially assessed properties carry a Potential Additional Tax that remains on the land regardless of ownership changes. This means that the special assessment and the Potential Additional Tax liability remain on the property until the Assessor discovers, or it is otherwise determined that such special assessment no longer applies. If a property is disqualified from a special assessment program, regardless of whom the current owner is or for how long they have owned the property, a potential additional tax amount of up to 5 years or 10 years, depending on the program, could be assessed against the property.

RequirementExclusive Farm Use (EFU)
Unzoned Farmland

100% Forestland (DFL)
20% Small Tract Forestland (STF)
Basic Requirements "Farm Use" means the current employment of the land for the primary purpose of obtaining a profit in money by selling a product(s).
Must have had a commercial farm use prior year. Land must currently be used for farm use.Current and two prior years farm use, and must meet gross income requirements for 3 of the last 5 years.Two acres or more of forestland. Held and used for the primary purpose of growing and harvesting trees of a marketable species. Must meet stocking standards or file planting plan.Forestland 10 to 4,999 acres. Held and used for the primary purpose of growing and harvesting trees of a marketable species. Must meet stocking standards or file planting plan.
Application(s)
None required but notify the assessor of your farm use. EFU Request form available.January 1st to April 1stJanuary 1st to April 1stJanuary 1st to April 1st. New application required by the purchaser within 30 days of notification.
Owner files application with
Assessor's OfficeAssessor's OfficeAssessor's OfficeAssessor's Office
Requirements to remain qualified:
Profit motive: Typical and accepted farming practices each and every year. May qualify for farm home site.Profit motive: Typical and accepted farming practices each and every year and income requirements according to the size of the operation.Meets stocking standards Forest Practice Act replanting at end of harvesting. Minimum 120 or 200 trees per acre, depending on-site class.Meets stocking standards Forest Practice Act replanting at end of harvesting. Minimum 120 or 200 trees per acre, depending on-site class.
Change of primary use ORS 308A.724 to another special assessment
Regular application timeRegular application time.Regular application time. Also change from one forestland option to another.Regular application time. Also change from one forestland option to another.
Disqualification by Assessor or by State Forester--Owner may apply for another special assessment
Oregon Revised Statutes
ORS 308 and 308A		Oregon Revised Statutes
ORS 308 and 308A		Oregon Revised Statutes
ORS 321		Oregon Revised Statutes
ORS 321
Severance tax due at harvest of forest product
 N/AN/A NoYes Severance tax due at harvest

Farm Documents

  1. Exclusive Farm Use Circular (PDF)
  2. Non Exclusive Farm Use Circular (PDF)

Forest Documents

  1. Designated and Small Tract Forestland Circular (PDF)
  2. Harvesting and Timber Taxes (PDF)
  1. What are Farm and Forestland assessments?
  2. What is the difference between the RMV and the AV?
  3. What is the Potential Additional Tax flag that appears on some properties?
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