Farm & Forest
Farm and Forestland Special Assessment
Farm and forestland special assessments 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 Agriculture 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 taxes 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 special assessment, you will need to submit an application with Benton County Assessment Department to determine if your land qualifies. Applications can be requested by email or picked up from the Assessor’s office between January 1st and April 1st of each tax year.
Exclusive Farm Use (EFU)
Must have had a commercial farm use prior year.
| 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. May qualify for farm homesite. |
| Change of primary use ORS 308A.724 to another special assessment | Regular application time. |
• EFU Special Assessment Application $225 Application Fee Required (PDF)
• Livestock Requirements Flyer (PDF)
Non-Exclusive Farm Use (Non-EFU)
Profit motive, typical and accepted farming practices each and every year and continue to meet gross income requirements.
| 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. |
• Non-Exclusive Farm Use $225 Application Fee Required (PDF)
• Livestock Requirements Flyer (PDF)
Designated Forestland
Two (2) acres or more of forestland. Held and used for 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 |
• Stocking Requirements for Forestland (PDF)
• Application for Designation of Land as Forestland $225 Application Fee Required (PDF)
Small Tract Forestland
10 to 4,999 forestland acres. 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. 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 to harvest of forest product | Yes |
• Stocking Requirements for Forestland (PDF)
• Application for Small Tract Forestland $225 Application Fee Required (PDF)
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 |
| Jan. – June | Aug. 1 |
| July – Dec. | Next years regular filing time |