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Farm and forestland deferrals allow residents to defer a portion of their property taxes to a later date if they meet certain criteria, like acreage size and land use.
In 1961, Oregon passed legislation to adopt Special Assessment Laws for Agricultural and Forestry practices. The Legislature recognized that Agriculture and Forestry significantly contribute to Oregon’s Character and economy. As an incentive to promote agriculture and Forestry practices, Oregon offers several Special Assessment Programs. These programs reduce the property tax the landowner pays annually- if the owners agree to manage the property primarily for farming or for growing and harvesting timber.
To apply for either deferral, you will need to apply to the Clackamas County Assessor to determine if your land qualifies.
CMap is where you can find your zoning and jurisdiction information.
- Un-zoned Farmland Deferral Info (PDF from the Oregon Department of Revenue)
- Exclusive Farm Use Deferral Info (PDF from the Oregon Department of Revenue)
- Forestland Deferral Info (PDF from the Oregon Department of Revenue)
- Stocking Requirements for Forestland
Applications can be requested by email or picked up from the Assessor’s office between January 1 and April 1 of each tax year.
Exclusive Farm Use (EFU)
Must have had a commercial farm use prior year.
Application Period Original or first application
None required, but notify Assessor of your farm use.
Requirements to remain qualified
Profit motive
Typical and accepted farming practices each and every year. May qualify for farm homesite.
Change of primary use ORS 308A.724 to another special assessment
Regular application time.
Unzoned Farmland
Profit motive, typical and accepted farming practices each and every year and continue to meet gross income requirements. See below.
Application Period Original or first application
Jan. 1 – April 1
Requirements to remain qualified
Profit motive
Typical and accepted farming practices each and every year and income requirements according to size of operation.
Change of primary use ORS 308A.724 to another special assessment
Regular application time.
Un-zoned Farmland Deferral Info Circular (PDF from the Oregon Department of Revenue)
100% Forestland
Two (2) acres or more of forestland. Held and used for the primary purpose of growing and harvesting trees of a marketable species.
Application Period Original or first application
Jan. 1 – April 1
Requirements to remain qualified
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. Also change from one forestland option to another.
Severance tax due at harvest of forest product
No
- Forestland Deferral Info Circular (PDF from the Oregon Department of Revenue)
- Stocking Requirements for Forestland
20% Small Tract Forestland
Application Period Original or first application
Jan. 1 – April 1. New application required by purchaser within 30 days of notification.
Requirements to remain qualified
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. Also change from one forestland option to another.
Severance tax due at harvest of forest product
Yes
- Forestland Deferral Info Circular (PDF from the Oregon Department of Revenue)
- Stocking Requirements for Forestland
Disqualification by Assessor or by State Forester?
Owner may apply for another special assessment. Seller required to notify assessor upon change of ownership.
| Date | File by |
|---|---|
| January– June | Aug. 1 |
| July – December | Next year's regular filing time |
