Forestland Special Assessment (Deferral) Program

Many rural properties are eligible for what is called a special assessment or deferral if the property is “used for the predominant purpose of growing and harvesting trees of a marketable species”. 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 timber production. More specifically, the Oregon Legislature has indicated the purpose of the forest use special assessment program in ORS 321.259:

ORS 321.259 Legislative Findings
The Legislative Assembly finds that:

1. Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital.
2. The interests of the state, its citizens and future citizens are best served by sustained yield practices and taxing policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize employment levels, prevent large population shifts and encourage mileage of timber products within Oregon.
3. Timber on private lands managed on a sustained yield basis should be treated as a crop and not taxed as real property.
4. A tax at time of harvest recognizes the hazards and uncertainties involved in growing a long-term timber crop on a sustained yield basis.
5. Forestland should be taxed based on the value of the forestland in timber production, and the majority of the tax should be imposed at the time of harvest.

There are two distinct forest land special assessment programs for Western Oregon. The first is called Western Oregon Forest Land and Privilege Tax (WOFLAPT).

The 1999 and 2001 Legislatures have made substantial changes in the specially assessed forestland programs. More information regarding the Small Tract Forestland (STF) program can be found at Additional Timber Information From The Department of Revenue.

Obviously Columbia County has a lot of forest land. In fact of the roughly 415,400 acres, nearly 300,000 acres is under forest land special assessment. Use the following links to view the Department of Revenue Publication.