Special Assessment (Farm/Forest Deferral)

Special assessment programs allow property owners to benefit from lower taxes in exchange for keeping their properties in agricultural or timber production. Potential additional tax liabilities apply if properties no longer meet program requirements.

Farm Deferral
Land in farm use can qualify for special assessment as farmland. Farm use is the current employment of land with an accepted farming practice for the primary purpose of earning a profit. Specially assessed farmland may be in an exclusive farm use zone or a non-exclusive farm use zone as determined by the city or county planning department. Each program has different requirements.

• Farm Deferral Information & FAQs (PDF)

Exclusive Farm Use (EFU)
Farmland in an exclusive farm use zone can be approved for special assessment when the assessor’s office discovers that it is in farm use. No application is required. However, our office provides a request form that owners may submit to notify us when their land is in farm use which helps ensure it receives timely approval. This special assessment can transfer with ownership if acceptable farm activities continue.

• EFU Special Assessment Informational Flyer (PDF)
• Request for Special Assessment of EFU Farmland (PDF)

Non-Exclusive Farm Use (Non-EFU)*
Farmland in a non-exclusive farm use zone may be used for farming and can qualify for special assessment. There are minimum income and reporting requirements which must be met. This special assessment can transfer with ownership if acceptable farm activities continue and requirements are met.

• Non-EFU Special Assessment Informational Flyer (PDF)
• Non-EFU Farmland Application (PDF)

Forest Deferral
Land that is used primarily to grow and harvest trees of a marketable species may be eligible for special assessment as Designated Forestland (DFL) or Small Tract Forestland (STF). These programs have different requirements and tax implications.

Please review the Special Assessment Programs for Forestland Informational Flyer from the Oregon Department of Revenue for more information.

• Forest Deferral Information & FAQs (PDF)

Designated Forestland (DFL)*
DFL requires a minimum of 2.0 contiguous acres of forestland. This special assessment is by application and can transfer with ownership.

• Application for Special Assessment as Designated Forestland (PDF)
• Designated Forestland Requirements (PDF)
• Forestland Special Assessment Informational Flyer (PDF)
• Reforestation Plan (PDF)

Small Tract Forestland (STF)*
STF requires a minimum of 10.0 acres of forestland in Oregon, but no more than 5,000 acres. This special assessment is by application only. All individuals with an ownership interest must sign the application. If the land is not already specially assessed as Designated Forestland (DFL), then an application for DFL must be included with the application for STF. This special assessment does not transfer with ownership.

• Application for Special Assessment as Small Tract Forestland (PDF)
• Forestland Special Assessment Informational Flyer (PDF)

Wildlife Habitat (WHCMP)
Land used to promote conservation of native wildlife habitat may be eligible for the Wildlife Habitat Conservation and Management Program and can qualify for special assessment. The owner of the land must first develop a habitat plan and have that plan approved by the Oregon Department of Fish and Wildlife (ODFW) prior to January 1 of the first year for which special assessment is desired. After the ODFW approves the plan, the owner must apply for special assessment with the assessor’s office. Owners must also submit an annual status report to the ODFW. This special assessment can transfer with ownership if the new owner continues to implement the approved habitat plan.

• Oregon Department of Fish and Wildlife  Wildlife Habitat Conservation and Management Program
• Application for Special Assessment of Wildlife Habitat (PDF)