| |
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 |
