Farm and Forestland Deferrals

Information about Farm and Forest tax deferrals in Clackamas County.

	EXCLUSIVE FARM USE (EFU)	UNZONED FARMLAND	100% FORESTLAND	20% SMALL TRACT FORESTLAND
Basic Requirements	Must have had a commercial farm use prior year.	Current and two prior years farm use, and must meet gross income requirements for 3 of last 5 years.	Two (2) acres or more of forestland. Held and used for the primary purpose of growing and harvesting trees of a marketable species.	Forestland 10 to 4,999 acres. Held and used for the primary purpose of growing and harvesting trees of a marketable species.
Application Period Original or first application	None required but notify assessor of your farm use.	January 1 to April 1	January 1 to April 1	January 1 to April 1. New application required by purchaser within 30 days of notification.
Owner files application with	Assessor's Office	Assessor's Office	Assessor's Office	Assessor's Office
Requirements to remain qualified:	Profit motive: Typical and accepted farming practices each and every year. May qualify for farm homesite.	Profit motive: Typical and accepted farming practices each and every year and income requirements according to size of operation.	Meets stocking standards Forest Practice Act replanting at end of harvesting. Minimum 200 trees per acre.	Meets stocking standards Forest Practice Act replanting at end of harvesting. Minimum 200 trees per acre.
Change of primary use ORS 308A.724 to another special assessment	Regular application time.	Regular application time.	Regular application time. Also change from one forestland option to another.	Regular application time. Also change from one forestland option to another.
Disqualification by Assessor or by State Forester--Owner may apply for another special assessment	Before July, file by August 1. After July, next years regular filing time.	Before July, file by August 1. After July, next years regular filing time.	Before July, file by August 1. After July, next years regular filing time.	Before July, file by August 1. After July, next years regular filing time. Seller required to notify assessor upon change of ownership.
Severance tax due at harvest of forest product			No	Yes Severance tax due at harvest

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Similar topics: exemptions farm forest landuse taxes