Farm and Forestland Deferrals

  • Farm and Forestland Soil Type Value Table

    Clackamas County Assessor 2018-19
    2018 Tami Little M5SAV and MSAV tables

    COMMON DESCRIPTIVE CLASS LAND
    CLASS
    DESIGNATION
    (SOIL ID)
    2018-19 M5SAV 2018-19 MSAV 2018-19 SAVL
       
    Intensive Capability - Special Soils 1SR 10,377 2,481  2,481
    Sandy Loams - Special Soils 2SR 10,381 2,481  2,481
    Sandy Loams - No Irrigation 2SD 2,967 883  883
    Class I Valley Irrigated 1VR 5,279 1,613  1,613
    Class I Valley Dryland 1VD 2,915 1,177  1,177
    Class I Hill Irrigated 1HR 4,494 2,241  2,241
    Class I Hill Dryland 1HD 3,540 1,495  1,495
    Class II Valley Irrigated 2VR 4,530 1,330  1,330
    Class II Valley Dryland 2VD 2,776 883  883
    Class II Hill Irrigated 2HR 3,860 829  829
    Class II Hill Dryland 2HD 2,351 733  733
    Class III Valley Irrigated 3VR 3,978 1,031  1,031
    Class III Valley Dryland 3VD 2,169 733  733
    Class III Hill Dryland 3HD 2,343 379  379
    Class V Pasture Dryland 5PD 1,215 136  136
    Class VI Pasture Dryland 6PD 937 103  103
    Class VII Pasture Dryland 7PD 260 44  44
    Farm Pond - No Irrigation 7PN 2,500 1,667  1,667
    Farm Woodlot 7WD 190 152  152
    Farm Home Site Improvement FHSI 4,000 6,492  4,000
       
    Site 1 Small Tract Forestland Option SFA 211 139  139
    Site II  SFB 167 110  110
    Site III SFC 140 92  92
    Site IV SFD 120 79  79
    Site V SFE 79 51  51
    Site VI SFF 57 38  38
    Site VII SFG 24 14  14
    Site VIII SFX 2 1  1
       
    Site 1Forestland (over 5000 acres) OFA 1,055 701  701
    Site II (over 5000 acres) OFB 836 556  556
    Site III (over 5000 acres) OFC 701 466  466
    Site IV (over 5000 acres) OFD 598 396  396
    Site V (over 5000 acres) OFE 396 263  263
    Site VI (over 5000 acres) OFF 287 190  190
    Site VII (over 5000 acres) OFG 122 79  79
    Site VIII (over 5000 acres) OFX 12 9  9
  • Un-zoned Farmland Deferral Info Circular Link
  • Exclusive Farm Use Deferral Info Circular Link
  • Forestland Deferral Info Circular Link
  • Stocking Requirements for Forestland
  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. Jan. 1 to April 1 Jan. 1 to April 1 Jan. 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 Aug. 1. After July, next years regular filing time. Before July, file by Aug. 1. After July, next years regular filing time. Before July, file by Aug. 1. After July, next years regular filing time. Before July, file by Aug. 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