308A.050
Legislative intent.
The Legislative Assembly recognizes that agriculture and related land uses
contribute significantly to Oregon’s character and economy. The Legislative
Assembly finds that providing the means for agriculture to continue and prosper
is in the interest of all residents of this state, who benefit directly or
indirectly from agricultural production and stewardship of farmlands and
ranchlands. Valuation of farm properties based upon market data from sales for
investment or other purposes not connected with bona fide farm use encourages
the conversion of agricultural land to other uses. The identification of
agricultural land for farm use, as provided by law, substantially limits
alternative uses of such land and justifies the valuation of that land based on
its agricultural production capability. Therefore, it is the declared intent of
the Legislative Assembly that bona fide farm properties be assessed for ad
valorem property tax purposes at a value that is exclusive of values
attributable to urban influences or speculative purposes. [1999 c.314 §1; 2017
c.315 §10]
(Qualification for Farm
Use Special Assessment)
Notes of Decisions
Wetherell v. Douglas Cnty., 160 P.3d 614 (Or. 2007).
“In such a context, strictly defining “profit” as a current year income-after-expenses accounting calculation is appropriate, because it allows for a more precise description of the discrete class of properties that are entitled to certain tax benefits due to their current…”
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
“” ORS 308A.050. Accordingly, the legislature stated that it intended that “bona fide farm properties be assessed for ad valorem property tax purposes at a value that is exclusive of values attributable to urban influences or speculative purposes.”
Clifford Parsons, Tr. v. Dept. of Rev., 21 Or. Tax 331 (Or. T.C. 2013).
“718, which provide in relevant part: “(1) The county assessor shall send notice as provided in this section if land is disqualified under any of the follow- ing special assessment programs: “(a) Farm use special assessment under ORS 308A.050 to 308A.128. “* * * * * “(3) Within…”
Young v. Jackson Cnty. Assessor, 17 Or. Tax 78 (Or. T.C. 2002).
“The whole point of the farm use assessment statutes is the recognition that farming generates comparatively small returns relative to the value of land that the market recognizes alternative uses for.”
Heard Farm Inc. v. Douglas Cnty. Assessor (Or. T.C. 2024).
· cites it 3× “ANALYSIS The issue before the court is whether Plaintiffs’ process of collecting waste from communities for a fee, separating and moving inorganic wastes to landfill, and then converting the remaining wastes into biosolids and recycled irrigation to be used on the farm…”
Benton Habitat For Humanity v. Benton Cnty. Assessor (Or. T.C. 2018).
· cites it 2× “See ORS 308A.050. Special assessment mitigates those market dynamics by valuing farmland “at a value that is exclusive of values attributable to urban influences or speculative purposes.”
Fazio v. Multnomah Cnty. Assessor (Or. T.C. 2025).
· cites it 2× “” ORS 308A.050. The special assessment statutes set more stringent requirements for land in a non-EFU zone than land in an EFU zone.”
Brown v. Multnomah Cnty. Assessor (Or. T.C. 2025).
· cites it 2× “128, unless disqualified under other provisions of law.” ORS 308A.062(1). The parties agree that Plaintiffs only used the property to grow and sell firewood, which is not a qualifying farm activity as defined in ORS 308A.”
Howard & Pat Winters Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025).
· cites it 2× “DECISION TC-MD 240667N 1 property to farm use special assessment, as defined under ORS 308A.050 to 308A.128. (DE 1.) Plaintiffs identified the farm activity on the property as a woodlot.”
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