Many rural properties are eligible for what is called a special assessment or deferral if the property is "used exclusively for farm use". The purpose of this program is to provide a financial incentive to property owners, in the form of reduced property taxes, for keeping their land in agricultural production. More specifically, the Oregon Legislature has indicated the purpose of the farm use special assessment program in ORS 308A.050: 308A.050. Legislative intent.
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.
There are essentially two separate farm use programs, one for properties that are zoned exclusively for farm use (EFU) and another for properties that are zoned something other than for exclusive farm use. The Oregon Department of Revenue has information on both of these programs on their web site.
Of the roughly 415,400 acres in Columbia County 45,500 acres are under the farm use special assessment program, with 20,400 in the EFU program and 25,100 in the Non-EFU program. Use the following links to view the Department of Revenue Publications:
- Assessment of Farmland in an Exclusive Farm-Use Zone
- Assessment of Farmland Not in an Exclusive Farm-Use Zone
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