Farm/Forest Special Assessment Program

Special Assessment Programs Power Point

Exclusive Farm Use - EFU is land that has been zoned farm use by the planning department. The deferral is automatic, unless there are no farming activities, and then the special assessment is removed.
EFU Special Assessment Informational Flyer

Application for Special Assessment of EFU Farmland
Non-Exclusive Farm Use - Non-EFU is land that has not been zoned as exclusive farm use by the planning department. It does not prevent farm use. This designation DOES require a minimum income be produced and reported on a yearly gross income questionnaire. The special assessment is by application only and will transfer with ownership as long as acceptable farm activities continue.
Non-EFU Special Assessment Informational Flyer

Application for Special Assessment of Non-EFU Farmland 

Designated Forestland - DFL requires a minimum of 2.00 acres of timberland. This special assessment is by application and can transfer with ownership. The Assessor’s office will process your application to determine if your land qualifies.
Application for Designated Forest Land
Forestland Designation Informational Flyer
Reforestation Plan 

Designated Forestland Planting Recommendations
Small Tract Forestland - STF requires a minimum of 10 acres of forestland, but no more than 5,000 acres. An additional discount may be available on the homesite itself. The STF special assessment is by application only and does not transfer with ownership.
Application for Small Tract Forestland
Small Tract Forestland Informational Flyer
All Forest Special Assessment Programs are subject to stocking requirements and Assessor approval. If you have further questions please contact our office.
Applications are available on this website or from the Assessor’s Office and have a filing deadline as indicated on the application form.

Wildlife Habitat – WHCMP is for land that is used to promote conservation of native wildlife habitat. The owner of the land must first develop a habitat plan and have that plan approved by the ODFW. The plan must be approved prior to January 1 of the first year for which the property will be specially assessed. After ODFW approves the plan, the owner must apply for wildlife habitat special assessment with the assessor’s office. The owner must submit an annual status report to the ODFW.

Application for Wildlife Habitat

Informational Flyers

Special Assessment Frequently Asked Questions - FAQ's

On-Speculation - Request for Calculation of Additional Taxes

Request for Disqualification of Specially Assessed

Christmas Tree Requirements Flyer

Quantity of Livestock for Farm Deferral Estimate

© 2000 - 2020 Yamhill County. All rights reserved. Links to external sites do not constitute endorsements by Yamhill County.
By visiting this and other Yamhill County web pages, you expressly agree to be bound by the terms and conditions of the site.