Oregon Law
Law as of Jan 1, 2026
Chapter contents
308A.050Legislative intent 308A.053Definitions for ORS 308A.050 to 308A.128 308A.056Definition of “farm use.” 308A.059Farm use definition; rules 308A.062Qualification of exclusive farm use zone farmland 308A.065County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification 308A.068Qualification of nonexclusive farm use zone farmland 308A.071Income requirements for nonexclusive farm use zone farmland 308A.074Wasteland qualifications; annual application 308A.077Application to qualify nonexclusive farm use zone farmland 308A.080Acquired land qualifications 308A.083Potential additional tax liability 308A.086Requalification generally 308A.089Requalification of disqualified nonexclusive farm use zone farmland; fee 308A.091Rules for farm use special assessment pursuant to remediation plan; fee; limitation 308A.092Determining value for farm use; procedure 308A.095Elective appointment of county board of review for advice on income-approach factors 308A.098County property value appeals board use of assessor’s data 308A.101[Formerly 308.360; repealed by 2011 c.193 §3] 308A.104[Formerly 308.365; repealed by 2011 c.193 §3] 308A.107Value for farm use; maximum assessed value and assessed value of farmland 308A.110Real property improvements and machinery not subject to farm use special assessment 308A.113Disqualification of exclusive farm use zone farmland; reversal for remediation plan 308A.116Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan; additional taxes 308A.117Disqualification for illegal growing of marijuana on land; exceptions; additional taxes 308A.119Abatement; termination of abatement 308A.122Effect of requalification on potential additional taxes 308A.125Historic cemeteries within exclusive farm use zones; partition; effect of disqualification 308A.128Certain district assessments inapplicable to exclusive farm use zone farmland 308A.250Definitions for ORS 308A.250 to 308A.259 308A.253Qualification of homesites 308A.256Maximum assessed value and assessed value of homesites 308A.259Disqualification of homesite 308A.300Definitions for ORS 308A.300 to 308A.330 308A.303Legislative intent 308A.306Application for open space use assessment; contents of application; filing; reapplication 308A.309Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal 308A.312Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial 308A.315Determination of maximum assessed value and assessed value of open space lands; rules 308A.318Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception 308A.321Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception 308A.324Prepayment of additional taxes; extending taxes on tax roll; collection; distribution 308A.327Reports on land use from owners; effect of failure to make report upon demand 308A.330Rules 308A.350Definitions for ORS 308A.350 to 308A.383 308A.353Legislative intent 308A.356Application for exemption as riparian land; contents; notice after sale or transfer 308A.359Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal 308A.360City and county authorization required for exemption of riparian land within city and urban growth boundary 308A.362Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes 308A.365Duration of exemption; change in use; withdrawal at request of owner 308A.368Additional taxes upon withdrawal from riparian land designation; computation 308A.371Additional taxes; payment; collection 308A.374Reports on riparian land use from owners; effect of failure to make report upon demand; request by assessor for determination of continued qualification 308A.377Abatement of additional taxes when farm, forest or open space land designated riparian 308A.380[Formerly 308.802; repealed by 2015 c.480 §4] 308A.383Rules 308A.400Findings 308A.403Legislative intent 308A.406Definitions for ORS 308A.403 to 308A.430 308A.409Wildlife habitat conservation and management plans; rules 308A.412Plan submission and review; limitation on approval; rules; priorities for plan approval 308A.415Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment 308A.418Removal of designation upon request of city or county; requirements 308A.421Effect of designation or removal for property tax purposes 308A.424Application for special assessment; approval 308A.427Valuation; potential additional tax liability 308A.430Disqualification from special assessment; additional taxes 308A.450Definitions for ORS 308A.450 to 308A.465 308A.453Requirements 308A.456Application for conservation easement special assessment; contents; application fee 308A.459Valuation; potential additional tax liability 308A.462Dwellings 308A.465Inspection by holder; disqualification; notice; requalification; additional tax 308A.700Definitions for ORS 308A.700 to 308A.733 308A.703Additional taxes upon disqualification 308A.706Circumstances when additional taxes are deferred; exceptions; potential additional tax liability 308A.707Additional taxes when land disqualified from small tract forestland assessment 308A.709Circumstances when additional taxes are not imposed 308A.712Determining amount of deferred additional taxes and period for which additional taxes are due 308A.715Imposition of deferred additional taxes upon request of owner 308A.718Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification 308A.721[1999 c.314 §40; repealed by 2003 c.454 §81 and 2003 c.621 §49] 308A.724Application for change of special assessment following disqualification; time for meeting farm use income requirements; application due dates; limitation on special assessments for disqualified wildlife habitat and conservation easement land 308A.727Change to open space use; additional taxes upon withdrawal; notification upon application 308A.730Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification 308A.733Withdrawal of change of special assessment application 308A.740Legislative policy 308A.743Disqualification limited when land subject to certain plans, easements, deed restrictions or leases; procedural requirements

Chapter 308A — Land Special Assessments

ORS 308A.092 Determining value for farm use; procedure

(1)

This section applies to:

(a)

Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and

(b)

Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068.

(2)

The values for farm use of farmland shall be determined utilizing an income approach. In utilizing the income approach, the capitalization rate shall be the effective rate of interest charged in Oregon by the Federal Farm Credit Bank system at the time of closing on loans for farm properties estimated as an average over the past five reported calendar years, plus a component for the local tax rate. The Department of Revenue annually shall determine and specify the rate according to the best information available, and shall certify the rate to the county assessors.

(3)

The county assessors shall develop tables for each assessment year that reflect, for each class and area, the values determined under this section and that express the values as values per acre.

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Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.