Assessor Department - Specially Assessed Farmland

This is intended to be a quick overview of the special assessment program for farm properties. For complete details on these programs please contact the Assessor’s office.

SPECIAL NOTE:

For Owners, Buyers, Sellers of specially assessed properties or Real Estate Professionals and any other interested parties:


Specially assessed properties carry a “Potential Additional Tax” that remains on the land regardless of ownership changes. This means that the special assessment and “Potential Additional Tax” 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.

Exclusive Farm Use (EFU):

The property must be located in an Exclusive Farm Use zone and be used with the intent to make a profit in farming. There are no minimum acreage or income requirements. More information ... details
Disqualification: 10 years outside of an Urban Growth Boundary; 5 years inside an Urban Growth Boundary

Non EFU; land outside of an exclusive farm use zone:

For property located outside of exclusive farm use zoning. There is both an income and use requirement that must be met. The income requirement must be met for three out of five years before applying for the deferral and every five year interval thereafter. The income must be supported by a Schedule F or other farm income tax form.  More information ... details
Disqualification: 5 years
 
Income requirements are as follows:

0-6.5 acres: $650
6.5 – 30 acres: $100 per acre
30+ acres: $3,000

These are just of a few of the requirements for specially assessed properties, for more information on these programs please visit the Oregon Department of Revenue website or contact our office.



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