consulting - appeal - special assessment - development
consulting - appeal - special assessment - development
consulting - appeal - special assessment - development
Forest
Farm
Compliance
Special Assessment Approval Means Tax Savings
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 citizens of this state, who benefit directly or indirectly from agricultural production and stewardship of farmlands and ranchlands. Valuation of farm properties based upon market data from sales for investment or other purposes not connected with bona fide farm use encourages the conversion of agricultural land to other uses. The identification of agricultural land for farm use, as provided by law, substantially limits alternative uses of such land and justifies the valuation of that land based on its agricultural production capability. Therefore, it is the declared intent of the Legislative Assembly that bona fide farm properties be assessed for ad-valorem property tax purposes at a value that is exclusive of values attributable to urban influences or speculative purposes.
Qualification
EFU
Exclusive farm use (EFU) zoned land qualifies for "farm use" special assessment provided the owner maintains an acceptable farm practice with the intent to make a profit as defined by ORS 308A.056. Landowners do not need to apply for land to be qualified and assessed as farm use.
No application is required to qualify and assess land for farm use special assessment in an EFU zone when the owner is using the land exclusively for "farm use" with the intent to make a profit as defined and specified in ORS 308A.056. Exclusive use does not mean only use. Incidental non-farm uses are allowed provided the non-farm uses do not interfere or preclude the land from meeting farm use requirements. If incidental uses become the predominant use of the land, the land or any portion may be subject to disqualification.
Qualification for special assessment is determined as of the January 1 assessment date. Land beginning a qualifying farm use on January 1 or later of an assessment year will be qualified in the next assessment year provided the land continues in a qualifying "farm use." Each acre of land in a tax account is reviewed for qualification. Any acres not being used for farm use defined under ORS 308A.056 will not be included in farm use special assessment. [ORS 308A.062]
Non-EFU
Non-exclusive farm use (non-EFU) land must also maintain an acceptable farm practice with the intent to make a profit as defined by ORS 308A.056. Additionally, non-EFU landowners must file an application with the county assessor in the first year the property qualifies for special assessment. Each year after the initial application, the farm operation must meet minimum gross income requirements.
Non-EFU land requires an application under ORS 308A.077 and must meet the same ORS 308A.056 "farm use" criteria as EFU farmland. In addition, non-EFU land must meet minimum income requirements of ORS 308A.071.
Farmland is not used exclusively for farm use unless in three out of the five non-flood and non-drought calendar years immediately preceding the January 1 assessment date the farmland was operated as a part of a farm unit that has produced a gross income from farm uses.
Qualification
EFU
Exclusive farm use (EFU) zoned land qualifies for "farm use" special assessment provided the owner maintains an acceptable farm practice with the intent to make a profit as defined by ORS 308A.056. Landowners do not need to apply for land to be qualified and assessed as farm use.
No application is required to qualify and assess land for farm use special assessment in an EFU zone when the owner is using the land exclusively for "farm use" with the intent to make a profit as defined and specified in ORS 308A.056. Exclusive use does not mean only use. Incidental non-farm uses are allowed provided the non-farm uses do not interfere or preclude the land from meeting farm use requirements. If incidental uses become the predominant use of the land, the land or any portion may be subject to disqualification.
Qualification for special assessment is determined as of the January 1 assessment date. Land beginning a qualifying farm use on January 1 or later of an assessment year will be qualified in the next assessment year provided the land continues in a qualifying "farm use." Each acre of land in a tax account is reviewed for qualification. Any acres not being used for farm use defined under ORS 308A.056 will not be included in farm use special assessment. [ORS 308A.062]
Non-EFU
Non-exclusive farm use (non-EFU) land must also maintain an acceptable farm practice with the intent to make a profit as defined by ORS 308A.056. Additionally, non-EFU landowners must file an application with the county assessor in the first year the property qualifies for special assessment. Each year after the initial application, the farm operation must meet minimum gross income requirements.
Non-EFU land requires an application under ORS 308A.077 and must meet the same ORS 308A.056 "farm use" criteria as EFU farmland. In addition, non-EFU land must meet minimum income requirements of ORS 308A.071.
Farmland is not used exclusively for farm use unless in three out of the five non-flood and non-drought calendar years immediately preceding the January 1 assessment date the farmland was operated as a part of a farm unit that has produced a gross income from farm uses.
- Income requirements are based upon $100/acre annually
- Minimum of $650 annual income required
- Maximum of $3000 annual income required
- Homesite qualifies only if at least 50% of adjusted gross income comes from the farm
- Wasteland qualifies (by application) only if at least 50% of adjusted gross income comes from the farm
Special Assessment Approval Means Significant Tax Savings
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 citizens of this state, who benefit directly or indirectly from agricultural production and stewardship of farmlands and ranchlands. Valuation of farm properties based upon market data from sales for investment or other purposes not connected with bona fide farm use encourages the conversion of agricultural land to other uses. The identification of agricultural land for farm use, as provided by law, substantially limits alternative uses of such land and justifies the valuation of that land based on its agricultural production capability. Therefore, it is the declared intent of the Legislative Assembly that bona fide farm properties be assessed for ad-valorem property tax purposes at a value that is exclusive of values attributable to urban influences or speculative purposes.
Qualification
EFU
Exclusive farm use (EFU) zoned land qualifies for "farm use" special assessment provided the owner maintains an acceptable farm practice with the intent to make a profit as defined by ORS 308A.056. Landowners do not need to apply for land to be qualified and assessed as farm use.
No application is required to qualify and assess land for farm use special assessment in an EFU zone when the owner is using the land exclusively for "farm use" with the intent to make a profit as defined and specified in ORS 308A.056. Exclusive use does not mean only use. Incidental non-farm uses are allowed provided the non-farm uses do not interfere or preclude the land from meeting farm use requirements. If incidental uses become the predominant use of the land, the land or any portion may be subject to disqualification.
Qualification for special assessment is determined as of the January 1 assessment date. Land beginning a qualifying farm use on January 1 or later of an assessment year will be qualified in the next assessment year provided the land continues in a qualifying "farm use." Each acre of land in a tax account is reviewed for qualification. Any acres not being used for farm use defined under ORS 308A.056 will not be included in farm use special assessment. [ORS 308A.062]
Non-EFU
Non-exclusive farm use (non-EFU) land must also maintain an acceptable farm practice with the intent to make a profit as defined by ORS 308A.056. Additionally, non-EFU landowners must file an application with the county assessor in the first year the property qualifies for special assessment. Each year after the initial application, the farm operation must meet minimum gross income requirements.
Non-EFU land requires an application under ORS 308A.077 and must meet the same ORS 308A.056 "farm use" criteria as EFU farmland. In addition, non-EFU land must meet minimum income requirements of ORS 308A.071.
Farmland is not used exclusively for farm use unless in three out of the five non-flood and non-drought calendar years immediately preceding the January 1 assessment date the farmland was operated as a part of a farm unit that has produced a gross income from farm uses.
Qualification
EFU
Exclusive farm use (EFU) zoned land qualifies for "farm use" special assessment provided the owner maintains an acceptable farm practice with the intent to make a profit as defined by ORS 308A.056. Landowners do not need to apply for land to be qualified and assessed as farm use.
No application is required to qualify and assess land for farm use special assessment in an EFU zone when the owner is using the land exclusively for "farm use" with the intent to make a profit as defined and specified in ORS 308A.056. Exclusive use does not mean only use. Incidental non-farm uses are allowed provided the non-farm uses do not interfere or preclude the land from meeting farm use requirements. If incidental uses become the predominant use of the land, the land or any portion may be subject to disqualification.
Qualification for special assessment is determined as of the January 1 assessment date. Land beginning a qualifying farm use on January 1 or later of an assessment year will be qualified in the next assessment year provided the land continues in a qualifying "farm use." Each acre of land in a tax account is reviewed for qualification. Any acres not being used for farm use defined under ORS 308A.056 will not be included in farm use special assessment. [ORS 308A.062]
Non-EFU
Non-exclusive farm use (non-EFU) land must also maintain an acceptable farm practice with the intent to make a profit as defined by ORS 308A.056. Additionally, non-EFU landowners must file an application with the county assessor in the first year the property qualifies for special assessment. Each year after the initial application, the farm operation must meet minimum gross income requirements.
Non-EFU land requires an application under ORS 308A.077 and must meet the same ORS 308A.056 "farm use" criteria as EFU farmland. In addition, non-EFU land must meet minimum income requirements of ORS 308A.071.
Farmland is not used exclusively for farm use unless in three out of the five non-flood and non-drought calendar years immediately preceding the January 1 assessment date the farmland was operated as a part of a farm unit that has produced a gross income from farm uses.
- Income requirements are based upon $100/acre annually
- Minimum of $650 annual income required
- Maximum of $3000 annual income required
- Homesite qualifies only if at least 50% of adjusted gross income comes from the farm
- Wasteland qualifies (by application) only if at least 50% of adjusted gross income comes from the farm
