Skip to content Skip to main navigation Skip to footer

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.

Must have had a commercial farm use prior year.

Application Period Original or first applicationJan. 1 – April 1
Requirements to remain qualifiedProfit 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 assessmentRegular application time.
Exclusive Farm Use Deferral Info Circular

EFU Special Assessment Application $225 Application Fee Required

Livestock Requirements Flyer

Profit motive, typical and accepted farming practices each and every year and continue to meet gross income requirements.

Application Period Original or first ApplicationJan. 1 – April 1
Requirements to remain qualifiedProfit 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 assessmentRegular application time.
Un-zoned Farmland Deferral Info Circular

Non-Exclusive Farm Use $225 Application Fee Required

Livestock Requirements Flyer

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 applicationJan. 1 – April 1
Requirements to remain qualifiedMeets 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 assessmentRegular application time. Also change from one forestland option to another
Severance tax due at harvest of forest productNo
Forestland Deferral Info Circular

Stocking Requirements for Forestland

Application for Designation of Land as Forestland $225 Application Fee Required

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 applicationJan. 1 – April 1. New application required by purchaser within 30 days of notification.
Requirements to remain qualifiedMeets 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 assessmentRegular application time. Also change from one forestland option to another.
Severance tax due to harvest of forest productYes
Forestland Deferral Info Circular

Stocking Requirements for Forestland

Application for Small Tract Forestland $225 Application Fee Required

Disqualification by Assessor or by State Forester? Owner may apply for another special assessment. Seller required to notify assessor upon change of ownership.

DateFile by
Jan. – JuneAug. 1
July – Dec.Next years regular filing time
Request for Disqualification from Special Assessment

Back to top