Qualifying Equine Uses

Many farm operations include areas primarily devoted to horses. Some equine activities qualify to receive special assessment while others do not. There are specific requirements which must he met to receive this special assessment. ORS 308A.056(l)(b) provides farm use special assessment for feeding, breeding, managing or selling livestock. ORS 308A.056(l)(d) includes activities such as stabling or training equines. The personal use of land primarily for pleasure horses DOES NOT qualify for farm use special assessment. Incidental personal use for pleasure horses MAY be allowable on land that otherwise qualifies for farm use special assessment.

The breeding and selling of horses may be considered qualifying activities. Stabling and training of equines may also qualify for farm use special assessment. Stabling connotes the presence of a building, stall or structure that provides shelter or housing for horses.  Boarding (or care) involves the giving of some level of care for horses such as food or supervision. The use of land by an operator that is in the business of pasturing others' pleasure horses for profit qualities as the feeding of livestock. Documentation will be necessary to establish intent to make a profit in money and this may include contracts, receipts, leases or IRS Schedule F. If the property is zoned farm land (EFU, SA, FT, UT), a lease agreement may be sufficient to establish intent for profit; property in any other zone will require qualifying proof of income from the operation as well.

Engaging in an acceptable farming practice does not necessarily qualify an entire parcel for special assessment. Only portions of land employed in a qualifying use are eligible for specially assessed status. Basically, that means only ground that is farmed/pastured qualifies. For livestock, a general rule is that about 500 to 800 pounds of animal will qualify one acre of dry pasture and 1,100 to 1,400 pounds of animal will be needed to qualify irrigated pasture.

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