Oregon Revised Statutes
The Legislative Assembly recognizes that agriculture and related land uses contribute significantly to Oregon’s character and economy. The Legislative Assembly finds that providing the means for agriculture to continue and prosper is in the interest of all residents of this state, who benefit directly or indirectly from agricultural production and stewardshi…
As used in ORS 308A.050 to 308A.128: “Exclusive farm use zone” means a zoning district established by a county or a city under the authority granted by ORS chapter 215 or 227 that is consistent with the farm use zone provisions set forth in ORS 215.203 to 215.311, 215.438, 215.448, 215.452, 215.453, 215.455 or 215.700 to 215.780. “Exclusive farm use zone f…
As used in ORS 308A.050 to 308A.128, “farm use” means the current employment of land for the primary purpose of obtaining a profit in money by: Raising, harvesting and selling crops. Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof. Dairying and selling dairy products. Stabling or training…
The Department of Revenue shall provide by rule for a more detailed definition of farm use, consistent with the general definition in ORS 308A.056, to be used by county assessors in determining qualification for special assessment under ORS 308A.068. The rules shall not be designed to exclude from the special assessment those lands that are in farm use as de…
Any land that is within an exclusive farm use zone and that is used exclusively for farm use shall qualify for farm use special assessment under ORS 308A.050 to 308A.128, unless disqualified under other provisions of law. Whether farmland qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. However,…
Upon written request of the county assessor or county governing body, the county counsel shall review the zoning ordinances of the county that purport to establish exclusive farm use zones to determine if any zone mentioned in the ordinance is not an exclusive farm use zone. If the county counsel is in doubt as to whether a zone is an exclusive farm use zone…
Any land that is not within an exclusive farm use zone but that is being used, and has been used for the preceding two years, exclusively for farm use shall qualify for farm use special assessment: If the land meets the income requirements set forth in ORS 308A.071; and Upon compliance with the application requirements set forth in ORS 308A.077. The provi…
For purposes of ORS 308A.050 to 308A.128, farmland or a farm parcel that is not within an area zoned for exclusive farm use is not used exclusively for farm use unless all of the prerequisites of subsections (2) to (5) of this section are met. Except as provided in subsection (6) of this section, in three out of the five full calendar years immediately prec…
Wasteland, dry or covered with water, neither economically tillable nor grazeable, lying in or adjacent to and in common ownership with nonexclusive farm use zone farmland described in ORS 308A.068, and that is not currently being used for any economic farm use shall qualify for farm use special assessment under ORS 308A.068 if the farmland was operated as p…
Any owner of nonexclusive farm use zone farmland entitled to special assessment under ORS 308A.068 must, to secure the assessment, make application therefor to the county assessor on or before April 1 of the first year in which the assessment is desired. The application shall be made upon forms prepared by the Department of Revenue and supplied by the count…
Acquired land shall qualify for farm use special assessment if: The acquired land: Is not in an exclusive farm use zone; Is, immediately upon acquisition, put into farm use; and Is operated as part of the total farming unit with the original land; and The original land: Is owned by the purchaser of the acquired land; Is in farm use; Is assessed under…
In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 or nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068, the county assessor shall enter on the assessment and tax roll the notation “potential additional tax liability” until the land is disqualified under ORS 308A…
Any land that has been disqualified from farm use special assessment under ORS 308A.050 to 308A.128 may requalify for special assessment under ORS 308A.050 to 308A.128 at the same time and in the same manner and under the same provisions of law as land initially qualifies for farm use special assessment under ORS 308A.050 to 308A.128. Land that requalifies …
Notwithstanding ORS 308A.724, land that was nonexclusive farm use zone farmland and that has been disqualified by the county assessor from farm use special assessment for the reason that the land is no longer in farm use as described under ORS 308A.116 (1)(c) may be requalified for farm use special assessment for the first year in which the disqualification …
The Director of the Department of Revenue shall adopt rules necessary for administration of farm use special assessment pursuant to a remediation plan under ORS 308A.056. The Director of the Oregon State University Extension Service may establish by rule a fee, payable by persons seeking to implement remediation plans, in an amount necessary to reimburse th…
This section applies to: Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068. The values for farm use of farmland shall be determined utilizing an income approach. In utilizing the income approach, the capitalization rate…
Income-approach factors being utilized by a county assessor in arriving at the values for farm use of farmland determined under ORS 308A.092 may be submitted by the county assessor to a county board of review appointed at the request of the county assessor for the purpose of advising the county assessor as to whether the factors are proper under ORS 308A.092…
Data utilized by a county assessor in arriving at the values for farm use of farmland under ORS 308A.092 shall be made available by the county assessor to the county property value appeals board in the event of any consideration of a petition involving the assessed value of farmland by the property value appeals board under ORS 309.100.
The value for farm use, maximum assessed value and assessed value shall be determined under this section for both: Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068. The value for farm use for each property subject to s…
Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached to or in any other respect connected with property subject to assessment under ORS 308A.050 to 308A.128, including property used in operations that constitute farm use operations, shall have …
Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.062 by: Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; Removal of the land from any exclusive farm use zone; or Establishing a nonfarm dwelling on the land under ORS 215.236. Notwiths…
Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068 shall be disqualified from such special assessment upon: Notification by the taxpayer to the assessor to remove the special assessment; Sale or transfer to an ownership making it exempt from ad valorem property taxation; Removal of the special assessment by the assesso…
This section applies to: Land within an exclusive farm use zone qualified for special assessment under ORS 308A.062; and Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068. Land described in subsection (1) of this section shall be disqualified from the special assessment upon either of the following outcomes against th…
If on January 1 of any year any farmland assessed under ORS 308A.068 has become disqualified for farm use special assessment because of any gross income or other requirement of ORS 308A.071, the collection of the additional taxes under ORS 308A.700 to 308A.733 shall be deferred, but only if each year for a period of five consecutive years (or such lesser num…
If during the period specified in ORS 308A.119, the farmland again meets the gross income or other requirements of ORS 308A.071, the owner may apply to the assessor on or before April 1 of the next calendar year, in the manner provided in ORS 308A.077, for farm use special assessment. If satisfied that the requirements of ORS 308A.071 have been met, the asse…
Any land that has received special assessment as exclusive farm use zone farmland, has been used as a cemetery at any time between 1810 to 1950, contains fewer than 50 marked graves, is less than one acre in size and was issued a patent, whether recorded or unrecorded, before 1900 may be partitioned from a parcel that shall continue to qualify for special as…
Except as otherwise provided in subsection (2) of this section, the assessments and levies of the following taxing units and special districts shall not be imposed while land is qualified for special assessment as exclusive farm use zone farmland under ORS 308A.062: Sanitary districts formed under ORS 450.005 to 450.245. Domestic water supply districts for…
As used in ORS 308A.250 to 308A.259: “Exclusive farm use zone” has the meaning given that term in ORS 308A.053. “Forestland” means forestland that is a parcel of land of more than 10 acres that has been zoned in the comprehensive plan for exclusive farm use, forest use or farm and forest use and that is, as of the assessment date for which value for the fo…
Land under a dwelling that is used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable species shall qualify for special assessment under ORS 308A.256. Land under dwellings located within an exclusive farm use zone and…
The maximum assessed value and assessed value of a homesite shall be determined as provided in this section. A homesite shall have an assessed value for ad valorem property tax purposes for the tax year equal to the lesser of the homesite’s maximum assessed value or homesite value. The homesite value for purposes of ORS 308A.250 to 308A.259 shall equal the…
A homesite shall be disqualified from assessment under ORS 308A.256 and shall be assessed at the assessed value under ORS 308.146 if the dwelling: Is not being used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable s…
As used in ORS 308A.300 to 308A.330, unless a different meaning is required by the context: “Open space land” means: Any land area so designated by an official comprehensive land use plan adopted by any city or county; or Any land area, the preservation of which in its present use would: Conserve and enhance natural or scenic resources; Protect air or s…
The Legislative Assembly declares that it is in the best interest of this state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands and their vegetation to assure continued public health by counteracting pollutants and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social …
An owner of land desiring current open space use assessment under ORS 308A.300 to 308A.330 shall make application to the county assessor upon forms prepared by the Department of Revenue and supplied by the county assessor. The owner shall describe the land for which classification is requested, the current open space use or uses of the land, and shall design…
Within 10 days of filing in the office of the assessor, the assessor shall refer each application for classification to the planning commission, if any, of the governing body and to the granting authority, which shall be the county governing body, if the land is in an unincorporated area, or the city legislative body, if it is in an incorporated area. An app…
The granting authority shall immediately notify the county assessor and the applicant of its approval or disapproval which shall in no event be later than April 1 of the year following the year of receipt of said application. An application not denied by April 1 shall be deemed approved, and shall be considered to be land which qualifies under ORS 308A.300 t…
The maximum assessed value and assessed value of land classified as open space land under ORS 308A.300 to 308A.330 shall be determined as provided in this section. Land classified as open space land shall have an assessed value for the tax year equal to the lesser of the land’s maximum assessed value or the land’s open space value determined under subsectio…
When land has once been classified under ORS 308A.300 to 308A.330, it shall remain under such classification and it shall not be applied to any other use than as open space unless withdrawn from classification as provided in subsection (2) of this section, except that if the use as open space land changes from one open space use to another open space use, su…
When land which has been classified and assessed under ORS 308A.300 to 308A.330 as open space land is applied to some use other than as open space land, except through compliance with ORS 308A.318 (2), or except as a result of the exercise of the power of eminent domain, the owner shall within 60 days thereof notify the county assessor of such change in use.…
The amount determined to be due under ORS 308A.318 or 308A.321 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370. The amounts under ORS 308A.318 or 308A.321 shall be added to the tax extended against the land on the next general property tax roll, to be collected and distributed in the sa…
The assessor shall at all times be authorized to demand in writing, by first class mail, and to receive reports from owners of land classified under ORS 308A.300 to 308A.330 as to the use of the land. If the owner fails to comply within 90 days after receipt of the demand, the assessor may immediately withdraw the land from classification. Upon withdrawal of…
The Department of Revenue of the State of Oregon shall make such rules and regulations consistent with ORS 308A.300 to 308A.330 as shall be necessary or desirable to permit its effective administration. RIPARIAN HABITAT EXEMPTION
As used in ORS 308A.350 to 308A.383: “Owner” means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, “owner” means the contract vendee under a recorded contract. “Department” means the State Department of Fish and Wildlife. “Designated riparian land” means the beds of streams, the adja…
The Legislative Assembly declares that it is in the best interest of this state to maintain, preserve, conserve and rehabilitate riparian lands to assure the protection of the soil, water, fish and wildlife resources of this state for the economic and social well-being of this state and its people. The Legislative Assembly declares that riparian habitat main…
An owner of land desiring designation and exemption of that land from ad valorem taxation as riparian land under ORS 308A.350 to 308A.383 shall make application to the county assessor upon forms prescribed by the Department of Revenue and supplied by the county assessor. The owner shall describe the land for which designation as riparian lands is requested a…
The State Department of Fish and Wildlife shall develop standards and criteria for the designation of land as riparian. Upon the receipt of an application referred to it by the county assessor, the department shall determine if the land described in the application is qualified for designation as riparian. The department shall review riparian management pla…
Land located within the boundaries of a city and an urban growth boundary is exempt from the ad valorem property taxes of the city and county in which the land is located if: The governing bodies of the city and the county in which the land is located have both adopted ordinances or resolutions: Permitting the designation of land as riparian land; and If …
As soon as possible, but not later than April 1 of the year following the year of receipt of the application, the State Department of Fish and Wildlife shall notify the county assessor and the applicant of the department’s approval or disapproval of an application. Subject to subsection (2) of this section, an application not denied by April 1 is deemed appr…
When land has once been designated as riparian under ORS 308A.350 to 308A.383, it shall remain under that designation and it shall not be applied to any use other than those specifically included in the management plan or consistent with the intent of ORS 308A.350 to 308A.383 unless withdrawn from designation as provided in subsection (2) of this section. D…
When land that has been designated as exempt from taxation under ORS 308A.350 to 308A.383 as riparian is applied to some use other than that compatible with riparian use, as defined in the management plan, except through compliance with ORS 308A.365 (2), or except as a result of the exercise of the power of eminent domain, the owner shall within 60 days afte…
The amount determined to be due under ORS 308A.368 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370. The amounts under ORS 308A.368 shall be added to the tax extended against the entire parcel of land of which the riparian land is a part on the next general property tax roll, to be colle…
The assessor shall at all times be authorized to demand in writing, by first class mail, and to receive reports from owners of land designated as riparian under ORS 308A.350 to 308A.383 as to the use of the land. If the owner fails to comply within 90 days after receipt of the demand, the assessor shall give written notice to the State Department of Fish and…
Land may be designated as riparian upon application and approval of the application under ORS 308A.356 and 308A.359 if the land is being assessed under any of the following special assessment programs: ORS 308A.050 to 308A.128 (relating to farm use special assessment). ORS 321.257 to 321.390 (relating to special assessment as designated forestland in weste…
The Department of Revenue and the State Department of Fish and Wildlife shall make such rules consistent with ORS 308A.350 to 308A.383 as may be necessary or desirable to permit its effective administration. WILDLIFE HABITAT SPECIAL ASSESSMENT
The Legislative Assembly finds that the State of Oregon has a rich diversity of plants, animals and other natural resources on private lands. Conservation and careful management of these resources is evident in Oregon’s working landscape and is essential to the economic and ecological health of Oregon. The Legislative Assembly further finds that conservatio…
The Legislative Assembly declares that the protection and preservation of the wildlife resources of this state ought to be encouraged by recognizing wildlife habitat conservation and management as a legitimate land use. The Legislative Assembly further declares that ORS 308A.403 to 308A.430 are intended to allow for the conservation and management of wildli…
As used in ORS 308A.403 to 308A.430: “Cooperating agency” means the State Department of Fish and Wildlife, the United States Fish and Wildlife Service, the Natural Resources Conservation Service of the United States Department of Agriculture, the Oregon State University Extension Service or other persons with wildlife habitat conservation and management tra…
The State Fish and Wildlife Commission shall adopt rules specifying the form and content of a wildlife habitat conservation and management plan that is sufficient for land that is subject to the plan to be specially assessed under ORS 308A.403 to 308A.430. The rules adopted pursuant to subsection (1) of this section shall: Specify the conservation and mana…
An owner of land described in ORS 308A.415 that seeks special assessment under ORS 308A.403 to 308A.430 shall first submit a proposed wildlife habitat conservation and management plan to the State Department of Fish and Wildlife for review. The department shall review each submitted plan for compliance with the standards set forth in the rules adopted pursu…
At the request of the governing body of a county, the State Fish and Wildlife Commission may designate the following land in unincorporated areas within the county as eligible for wildlife habitat special assessment: Any land that is zoned for exclusive farm use, mixed farm and forest use or forest use under a land use planning goal protecting agricultural …
The governing body of the city or county that requested designation under ORS 308A.415 may request that the State Fish and Wildlife Commission remove that designation. The commission shall remove the designation if: The city or county demonstrates that the designation creates an economic burden for the city or county; and The commission finds that the eco…
A determination by the State Fish and Wildlife Commission to designate land as eligible for wildlife habitat special assessment under ORS 308A.415 or to remove that designation under ORS 308A.418 shall for property tax purposes be effective as of the tax year beginning the July 1 immediately following the determination.
When a wildlife habitat conservation and management plan is approved by the State Department of Fish and Wildlife and is being implemented, the owner of the land subject to the plan may apply to the county assessor to receive wildlife habitat special assessment. Application shall be made to the county assessor on forms prepared by the Department of Revenue …
The county assessor shall value land for wildlife habitat special assessment in accordance with this section. For property that was specially assessed during the previous assessment year under a program listed in ORS 308A.706 (1)(d), the property shall continue to have a specially assessed value, a maximum assessed value and an assessed value as determined …
Land subject to a wildlife habitat conservation and management plan may be inspected periodically by the State Department of Fish and Wildlife, or a delegatee agency designated under a rule adopted pursuant to ORS 308A.412 (4), to ensure that the land is managed in accordance with the plan. When for any reason land, or any portion of the land, that is subje…
As used in ORS 308A.450 to 308A.465: “Conservation easement” has the meaning given that term in ORS 271.715. “Holder” has the meaning given that term in ORS 271.715. “Internal Revenue Code” has the meaning given that term in ORS 305.842. “Lot” has the meaning given that term in ORS 92.010. “Parcel” has the meaning given that term in ORS 92.010, as furth…
Land subject to a conservation easement that is held by one or more holders and that is managed in compliance with the terms of the easement, shall receive conservation easement special assessment for ad valorem property tax purposes. In order for land to be subject to assessment under ORS 308A.450 to 308A.465: The terms of the conservation easement must b…
Upon satisfying the requirements of ORS 308A.453, the owner of land subject to a conservation easement may apply to the county assessor to receive conservation easement special assessment. Application shall be made to the county assessor on forms prepared by the Department of Revenue and supplied by the county assessor. Applications for conservation easeme…
The county assessor shall value land for conservation easement special assessment in accordance with this section. For property that was specially assessed during the previous assessment year under a special assessment law listed in ORS 308A.706 (1)(d), the property shall have a specially assessed value, a maximum assessed value and an assessed value determ…
Subject to the terms of the applicable conservation easement, new and existing dwellings may be allowed on a lot or parcel subject to conservation easement special assessment as follows: Lawfully existing dwellings, pursuant to ORS 215.130 (5) to (11), may remain. For a lot or parcel without an existing dwelling, dwellings may be allowed if each dwelling f…
Land that is receiving conservation easement special assessment shall be inspected by a holder periodically to ensure that: The land is managed in accordance with the terms of the conservation easement to which the land is subject; The conservation easement continues to meet the requirements of ORS 308A.453 (2)(a); and The holder complies with subsection …
As used in ORS 308A.700 to 308A.733: “Disqualification” includes the removal of forestland designation under ORS 321.359, 321.712, 321.716 or 321.842. “Urban growth boundary” means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 …
This section applies to land upon the land’s disqualification from special assessment under any of the following sections: Exclusive farm use zone farmland under ORS 308A.113 or 308A.117; Nonexclusive farm use zone farmland under ORS 308A.116 or 308A.117; Western Oregon designated forestland under ORS 321.359; Eastern Oregon designated forestland under O…
Notwithstanding that land is disqualified from special assessment, the additional taxes described under ORS 308A.703 may not be imposed and shall remain a potential tax liability if, as of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following: Disqualified exclusive farm use zone farmland or non…
Notwithstanding ORS 308A.706, additional taxes shall be imposed on land that is disqualified from small tract forestland assessment under ORS 321.712 or 321.716. If after disqualification the land remains specially assessed under a special assessment program described in ORS 308A.706 (1)(d)(A) to (D), (F) or (G), the additional taxes shall be computed under …
Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 if: As of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following: Acquired by a governmental agency as a result of the lawful exercise of the power of eminent domai…
If the disqualification of land from special assessment results in the deferral of additional taxes under ORS 308A.706: The amount of deferred additional taxes shall be determined as provided for in this section in lieu of ORS 308A.703; and The deferred additional taxes shall be added to the assessment and tax roll for the year in which the event described…
Notwithstanding that additional taxes otherwise due under ORS 308A.703 are deferred under ORS 308A.706, the additional taxes may be imposed at any time after disqualification of the property from special assessment if the property owner so requests. A request for imposition of tax under this section shall be made in writing to the county assessor. If the r…
The county assessor shall send notice as provided in this section if land is disqualified under any of the following special assessment programs: Farm use special assessment under ORS 308A.050 to 308A.128. Farm or forest homesite special assessment under ORS 308A.250 to 308A.259. Western Oregon designated forestland special assessment under ORS 321.257 to…
(Change of Special Assessment)
In order for additional taxes imposed under ORS 308A.703 to be deferred under ORS 308A.706 (1)(d) (relating to change in special assessment), the owner must file an application or claim for classification under another special assessment law. If the disqualification is effective prior to July 1 in any year, the owner shall file the required claim or applica…
Land specially assessed under any of the special assessment laws listed in ORS 308A.706 (1)(d) shall be changed to open space use special assessment under ORS 308A.300 to 308A.330 if: Application for open space use special assessment is or has been made under ORS 308A.306; The land qualifies for open space use special assessment; The application for open …
If land specially valued under ORS 308A.062, 308A.068, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855 is acquired by a governmental agency or body as a result of an exchange of the land for land of approximately equal value held by the governmental agency or body and the land acquired from the governmental agency or body is not farm use land lo…
Where any property has been granted special assessment for the purposes of property taxation under any of the special assessment laws listed in subsection (2) of this section, and the owner or other qualified person applies for a change in the classification under another special assessment law, the applicant shall have 30 days thereafter within which to wit…
The Legislative Assembly finds that it is in the interests of the people of this state that certain private lands be managed in a sustainable manner for the purpose of maintaining the long-term ecological, economic and social values that these lands provide. The Legislative Assembly declares that it is the policy of this state to encourage landowners to man…
Land that is specially assessed under ORS 308A.050 to 308A.128, 308A.300 to 308A.330, 308A.403 to 308A.430, 308A.450 to 308A.465, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855, or land that is exempt from property tax under ORS 308A.350 to 308A.383, may not be disqualified from the special assessment or exemption, and may not be subject to add…