'
 
Douglas County Farm & Forest Land Special Assessments:
Information & Links

Some properties are eligible for reduced assessment through either farm use special assessment or forest special assessment. The purpose of these programs is to provide a financial incentive to property owners, in the form of reduced assessed values, for keeping their land in agricultural or forest land production. Specially assessed properties carry a Potential Additional Tax that remains on the land regardless of ownership changes. This means that the special assessment and the Potential Additional Tax liability remain on the property until the Assessor discovers, or it is otherwise determined that such special assessment no longer applies. If a property is disqualified from a special assessment program, regardless of whom the current owner is or for how long they have owned the property, a potential additional tax amount of up to 5 years or 10 years, depending on the program, could be assessed against the property.

                          Farm                                                                                                                   Forest
            Non EFU Farm Use Circular                                                         Designated & Small Tract Forestland Circular
            Non EFU Farm Use Application                                                   Designated Forestland Application
            EFU Farm Use Circular                                                                 Small Tract Forestland Application
            EFU Farm Use Request                                                                 Forest Homesite Questionnaire
            Farm Homesite Questionnaire                                                   Harvesting & Timber Taxes
                                                                                                                       Small Tract Forestland Program

  EXCLUSIVE FARM USE (EFU) UNZONED FARMLAND 100% FORESTLAND (DFL) 20% SMALL TRACT FORESTLAND (STF)
Basic Requirements "Farm Use" means the current employment of the land for the primary purpose of obtaining a profit in money by selling a product(s).
Must have had a commercial farm use prior year. Land must currently be used for farm use. Current and two prior years farm use, and must meet gross income requirements for 3 of last 5 years. Two (2) acres or more of forestland. Held and used for the primary purpose of growing and harvesting trees of a marketable species. Must meet stocking standards or file planting plan. Forestland 10 to 4,999 acres. Held and used for the primary purpose of growing and harvesting trees of a marketable species. Must meet stocking standards or file planting plan.
Application(s)
None required but notify assessor of your farm use. EFU Request form available. January 1 to April 1 January 1 to April 1 January 1 to April 1. New application required by purchaser within 30 days of notification.
Owner files application with
Assessor's Office Assessor's Office Assessor's Office Assessor's Office
Requirements to remain qualified:
Profit motive: Typical and accepted farming practices each and every year. May qualify for farm homesite. Profit motive: Typical and accepted farming practices each and every year and income requirements according to size of operation. Meets stocking standards Forest Practice Act replanting at end of harvesting. Minimum 120 or 200 trees per acre, depending on site class. Meets stocking standards Forest Practice Act replanting at end of harvesting. Minimum 120 or 200 trees per acre, depending on site class.
Change of primary use ORS 308A.724 to another special assessment
Regular application time Regular application time. Regular application time. Also change from one forestland option to another. Regular application time. Also change from one forestland option to another.
Disqualification by Assessor or by State Forester--Owner may apply for another special assessment
Oregon Revised Statutes
ORS 308 and 308A
Oregon Revised Statutes
ORS 308 and 308A
Oregon Revised Statutes
ORS 321
Oregon Revised Statutes
ORS 321
Severance tax due at harvest of forest product
    No Yes Severance tax due at harvest
Call 541-440-4383 or 541-440-6002 for additional assistance.

DISCLAIMER

The information provided here is for convenience ONLY. For All Commercial, Industrial, and Multi-Family Properties visit the Douglas County Assessor's Office. The records located at the Douglas County Assessor's office are the one and only legal instruments for Assessment purposes. Although reasonable attempts are made to maintain this information as accurate as possible, these documents are being provided as an informational convenience ONLY. Douglas County in no way will be liable for any inaccuracies, inconsistencies, errors, omissions, or other deviations in these documents from the original copies maintained and filed at the Douglas County Assessor's Office.