Frequently Asked Questions

For DFL, STF, and Non-EFU applications, you must apply to our office between January 1 and April 1. EFU applications are accepted until August 15.

See our Quantity of Livestock flyer.

Yes, but they cannot be personal horses. You must make an income from them.

See our Christmas Tree Requirements flyer.

No, it does not.

No, Wild Himalayan Blackberries are considered a noxious weed.

Farm use is defined as the current employment of the land used for the primary purpose of obtaining a profit in money. To earn this benefit, you need to raise a product on the land to sell. Examples include row crops, vineyards, orchards, hay, large quantities of vegetables, lavender, Christmas trees, livestock, fur-bearing animals, etc. This also includes breeding, stabling, and dairying livestock.

Yes, if they are farming with the intent of making a profit in money and you are receiving an income from them. We may request a lease agreement as proof of income.

If your land is 6.5 acres or less, you must meet the minimum income requirement of $650. If your land is more than 6.5 acres and less than 30 acres, your gross income from the farm use must be $100 multiplied by the number of acres. If the land is 30 acres or more, your gross income from the farm must be at least $3,000. You land must be currently used, and have been used, for the previous two years exclusively for farm use, AND your land must meet the income requirements in three of the five years prior to submission of application.

The tax break the property receives is not based on a lower tax rate, or percentage of value. It will be determined by your soil class and number of acres placed into special assessment. This varies from property to property. You will have to wait until you receive your upcoming tax statement to determine your deferred tax benefit. Revised 01/2023

If farming ceases, the property will be disqualified and removed from special assessment. It will then begin to be assessed and taxed at its real market value. In addition, the last 5–10 years (maximum) of deferred taxes will be calculated and that amount will be applied to the property as a Potential Additional Tax Liability.

ORS 308A.706 (1)

No, it does not accumulate interest charges and will remain the same amount indefinitely.

It is not forgiven or forgotten but is set aside and simply ceases to be reflected on the legal description as a potential lien. The notation only exists for acreage that has been disqualified. If only a portion of the property is put back into special assessment, we will do a calculation for the remaining disqualified amount. New liability continues to accrue for every year a property is specially assessed.

The liability goes with the land and not the owner. Oregon law does not require it to be paid off unless the use of the land changes to something incompatible with returning to farm use (such as development). If the interested parties do not want the land to be encumbered, the buyer and seller may negotiate a payoff between themselves if they wish.

Submit an ‘On-Speculation’ form with a $50 fee, and we will calculate that for you.

Typically, 1.0 acre is disqualified from special assessment. In an EFU zone, that acre is then taxed at a reduced value as a homesite along with onsite developments. The home must be owned and occupied by a person who is involved in the farm/forest operation. In a Non-EFU zone, the additional tax is calculated for 1.0 acre and extended to the next tax roll. That acre is then assessed and taxed at market value.

The special assessment status will remain with the land unless otherwise requested by the owner or buyer.

The act of recording a subdivision may trigger a disqualification from special assessment, and the deferred taxes from the past 5–10 years will become due before the plat can be recorded at the Clerk’s office.