215.236
Nonfarm dwelling in exclusive farm use zone; qualification for special
assessment. (1) As
used in this section, “dwelling” means a single-unit residential dwelling not
provided in conjunction with farm use.
(2) The governing
body or its designee may not grant final approval of an application made under
ORS 215.213 (3) or 215.284 (1), (2), (3), (4) or (7) for the establishment of a
dwelling on a lot or parcel in an exclusive farm use zone that is, or has been,
receiving special assessment without evidence that the lot or parcel upon which
the dwelling is proposed has been disqualified for special assessment at value
for farm use under ORS 308A.050 to 308A.128 or other special assessment under
ORS 308A.315, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855 and
any additional tax imposed as the result of disqualification has been paid.
(3) The governing
body or its designee may grant tentative approval of an application made under
ORS 215.213 (3) or 215.284 (1), (2), (3), (4) or (7) for the establishment of a
dwelling on a lot or parcel in an exclusive farm use zone that is specially assessed
at value for farm use under ORS 308A.050 to 308A.128 upon making the findings
required by ORS 215.213 (3) or 215.284 (1), (2), (3), (4) or (7). An
application for the establishment of a dwelling that has been tentatively
approved shall be given final approval by the governing body or its designee
upon receipt of evidence that the lot or parcel upon which establishment of the
dwelling is proposed has been disqualified for special assessment at value for
farm use under ORS 308A.050 to 308A.128 or other special assessment under ORS
308A.315, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855 and any
additional tax imposed as the result of disqualification has been paid.
(4) The owner of
a lot or parcel upon which the establishment of a dwelling has been tentatively
approved as provided by subsection (3) of this section shall, before final
approval, simultaneously:
(a) Notify the
county assessor that the lot or parcel is no longer being used as farmland or
for other specially assessed uses described in subsection (2) or (3) of this
section;
(b) Request that
the county assessor disqualify the lot or parcel from special assessment under
ORS 308A.050 to 308A.128, 308A.315, 321.257 to 321.390, 321.700 to 321.754 or
321.805 to 321.855; and
(c) Pay any
additional tax imposed upon disqualification from special assessment.
(5) Except as
provided in subsection (6) of this section, a lot or parcel that has been
disqualified pursuant to subsection (4) of this section may not requalify for
special assessment unless, when combined with another contiguous lot or parcel,
it constitutes a qualifying parcel.
(6)(a) A lot or
parcel that has been disqualified pursuant to subsection (4) of this section
may requalify for wildlife habitat special assessment under ORS 308A.403 to
308A.430 or conservation easement special assessment under ORS 308A.450 to
308A.465 without satisfying the requirements of subsection (5) of this section.
(b) Upon
disqualification from wildlife habitat special assessment under ORS 308A.430 or
disqualification from conservation easement special assessment under ORS
308A.465, the lot or parcel shall be subject to the requirements of subsection
(5) of this section.
(7) When the
owner of a lot or parcel upon which the establishment of a dwelling has been
tentatively approved notifies the county assessor that the lot or parcel is no
longer being used as farmland and requests disqualification of the lot or
parcel for special assessment at value for farm use, the county assessor shall:
(a) Disqualify
the lot or parcel for special assessment at value for farm use under ORS
308A.050 to 308A.128 or other special assessment by removing the special
assessment;
(b) Provide the
owner of the lot or parcel with written notice of the disqualification; and
(c) Impose the
additional tax, if any, provided by statute upon disqualification.
(8) The
Department of Consumer and Business Services, a building official, as defined
in ORS 455.715 (1), or any other agency or official responsible for the
administration and enforcement of the state building code, as defined in ORS
455.010, may not issue a building permit for the construction of a dwelling on
a lot or parcel in an exclusive farm use zone without evidence that the owner
of the lot or parcel upon which the dwelling is proposed to be constructed has
paid the additional tax, if any, imposed by the county assessor under
subsection (7)(c) of this section. [1981 c.748 §46; 1983 c.462 §14; 1983 c.570 §6;
1983 c.826 §23; 1985 c.717 §6; 1985 c.811 §6; 1987 c.305 §5; 1987 c.414 §147;
1991 c.459 §346; 1993 c.792 §27; 1993 c.801 §36a; 1999 c.314 §58; 2001 c.704 §7;
2003 c.454 §85; 2003 c.539 §19; 2003 c.621 §68; 2007 c.809 §13; 2025 c.38 §31]
Notes of Decisions
Cited in
10
cases (
1 in the last 5 years), 1988–2021 · leading case:
Eby v. Dep't of Revenue, 15 Or. Tax 247 (Or. T.C. 2000).
Eby v. Dep't of Revenue, 15 Or. Tax 247 (Or. T.C. 2000).
· cites it 10× “Thereafter, the assessor disqualified taxpayer’s property from special farm-use assessment under ORS 215.236, 3 and sent taxpayer written notice indicating: “Under the provisions of ORS 215.”
Newcomer v. Clackamas Cnty., 758 P.2d 369 (Or. Ct. App. 1988).
“213 and ORS 215.236 and 215.283. In considering whether or not the respondents in this case have established that they are presently entitled to construct a ‘dwelling customarily provided in conjunction with farm use,’ we believe a restrictive approach should be taken.”
Mark v. Dep't of Revenue, 14 Or. Tax 467 (Or. T.C. 1998).
· cites it 2× “Under ORS 215.236(2), approval of a dwelling in an exclusive farm use zone land that has been receiving special farm use assessment “shall not” be granted: “[W]ithout evidence that the lot or parcel upon which the dwelling is proposed has been disqualified for valuation at true…”
Douglas Cnty. v. Dep't of Revenue, 852 P.2d 181 (Or. 1993).
“378 and parcels of land described under ORS 215.236(4) (parcels “upon which the establishment of a dwelling has been tentatively approved”).”
Bailey v. Josephine Cnty. Assessor (Or. T.C. 2021).
· cites it 7× “ORDER TC-MD 200321N 1 the reason “Non-farm dwelling application per ORS 215.236.” (Compl at 5.) The non-farm dwelling was then permitted and placed on the subject property.”
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013).
· cites it 8× “113(1)(c) Establishing a nonfarm dwelling on the land under ORS 215.236.” (Ptfs’ Compl at 2.) The notice further stated that, as a result of disqualification, an “[a]dditional tax” of $2,846.”
Bennett v. Dep't of Revenue, 12 Or. Tax 1 (Or. T.C. 1991).
“Plaintiffs’ request for partitioning was tentatively approved, conditioned on complying with ORS 215.236(4)(a) and (b). 2 Accordingly, plaintiffs requested the assessor to disqualify the 5-acre parcel from designated forestland.”
Miller v. Jackson Cnty. Assessor (Or. T.C. 2012).
· cites it 2× “, removed) from special assessment pursuant to ORS 215.236 (1987). (Ptfs’ Ex 1-2.) Two years later, in 1991, Defendant approved the prior owners’ application to requalify the subject property for special assessment.”
Vaninetti v. Jackson Cnty. Assessor (Or. T.C. 2012).
“13(1) provides three circumstances under which EFU land subject to the special assessment program must be disqualified from that program: “(a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; “(b) Removal of…”
— Or. Rev. Stat. § 215.236(1) — 1 case
Bailey v. Josephine Cnty. Assessor (Or. T.C. 2021).
“ORDER TC-MD 200321N 1 the reason “Non-farm dwelling application per ORS 215.236.” (Compl at 5.) The non-farm dwelling was then permitted and placed on the subject property.”
— Or. Rev. Stat. § 215.236(2) — 2 cases
Mark v. Dep't of Revenue, 14 Or. Tax 467 (Or. T.C. 1998).
“Under ORS 215.236(2), approval of a dwelling in an exclusive farm use zone land that has been receiving special farm use assessment “shall not” be granted: “[W]ithout evidence that the lot or parcel upon which the dwelling is proposed has been disqualified for valuation at true…”
— Or. Rev. Stat. § 215.236(4) — 3 cases
Mark v. Dep't of Revenue, 14 Or. Tax 467 (Or. T.C. 1998).
“Under ORS 215.236(2), approval of a dwelling in an exclusive farm use zone land that has been receiving special farm use assessment “shall not” be granted: “[W]ithout evidence that the lot or parcel upon which the dwelling is proposed has been disqualified for valuation at true…”
Douglas Cnty. v. Dep't of Revenue, 852 P.2d 181 (Or. 1993).
“378 and parcels of land described under ORS 215.236(4) (parcels “upon which the establishment of a dwelling has been tentatively approved”).”
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013).
“113(1)(c) Establishing a nonfarm dwelling on the land under ORS 215.236.” (Ptfs’ Compl at 2.) The notice further stated that, as a result of disqualification, an “[a]dditional tax” of $2,846.”
— Or. Rev. Stat. § 215.236(4)(a) — 2 cases
Bennett v. Dep't of Revenue, 12 Or. Tax 1 (Or. T.C. 1991).
“Plaintiffs’ request for partitioning was tentatively approved, conditioned on complying with ORS 215.236(4)(a) and (b). 2 Accordingly, plaintiffs requested the assessor to disqualify the 5-acre parcel from designated forestland.”
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013).
“113(1)(c) Establishing a nonfarm dwelling on the land under ORS 215.236.” (Ptfs’ Compl at 2.) The notice further stated that, as a result of disqualification, an “[a]dditional tax” of $2,846.”
— Or. Rev. Stat. § 215.236(5) — 2 cases
Bailey v. Josephine Cnty. Assessor (Or. T.C. 2021).
“ORDER TC-MD 200321N 1 the reason “Non-farm dwelling application per ORS 215.236.” (Compl at 5.) The non-farm dwelling was then permitted and placed on the subject property.”
Miller v. Jackson Cnty. Assessor (Or. T.C. 2012).
“, removed) from special assessment pursuant to ORS 215.236 (1987). (Ptfs’ Ex 1-2.) Two years later, in 1991, Defendant approved the prior owners’ application to requalify the subject property for special assessment.”
— Or. Rev. Stat. § 215.236(6) — 1 case
Eby v. Dep't of Revenue, 15 Or. Tax 247 (Or. T.C. 2000).
“Thereafter, the assessor disqualified taxpayer’s property from special farm-use assessment under ORS 215.236, 3 and sent taxpayer written notice indicating: “Under the provisions of ORS 215.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.