Oregon Revised Statutes
Or. Rev. Stat. § 308A.062 (2026)
Qualification of exclusive farm use zone farmland
✓ current as of May 2026
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308A.062 Qualification of exclusive farm use zone farmland. (1) Any land that is within an exclusive farm use zone and that is used exclusively for farm use shall qualify for farm use special assessment under ORS 308A.050 to 308A.128, unless disqualified under other provisions of law.
(2) Whether farmland qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. However, if land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232, at its real market value as defined by law without regard to this section, and shall be assessed at its assessed value under ORS 308.146 or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year. [1999 c.314 §5]
Notes of Decisions
Cited in 25
cases (7 in the last 5 years), 2001–2026 · leading case: Friends of Yamhill Cnty., Inc. v. Bd. of Commissioners, 264 P.3d 1265 (Or. 2011).
Friends of Yamhill Cnty., Inc. v. Bd. of Commissioners, 264 P.3d 1265 (Or. 2011). “See ORS 308A.062(1) (providing that exclusive farm use land qualifies for special assessment).”
Wehde v. Dept. of Rev., 21 Or. Tax 506 (Or. T.C. 2014). “056, the rule in relevant part provides: “(1) This rule applies to land in both exclusive farm use zones and non-exclusive farm use zones that may qualify for special assessment under ORS 308A.062 or 308A.068. “* * * * * “(3)(a) The law seeks to give the benefits of ORS 308A.”
Earth Sci. Prods. Corp v. Clackamas Cnty. Assessor (Or. T.C. 2016). “The court further finds Plaintiff failed to prove by a preponderance of the evidence that the subject property qualified for special assessment under ORS 308A.062 for the 2013-14 tax year. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is denied.”
Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017). “Thus, the court questions Defendant’s determination that one acre of EFU land within the subject property – the remainder of which qualifies for farm use special assessment – does not qualify for either farm use or homesite special assessment.”
Heard Farm Inc. v. Douglas Cnty. Assessor (Or. T.C. 2024). “128, unless disqualified under other provisions of law.” Under ORS 308A.056(1), farm use “means the current employment of land for the primary purpose of obtaining a profit in money by: (a) Raising, harvesting and selling crops.”
Fazio v. Multnomah Cnty. Assessor (Or. T.C. 2025). “Compare ORS 308A.062 with ORS 308A.068. “Land in a [non-EFU] zone qualifies for special assessment if it is used exclusively for farm use, has been so used for the preceding two years, meets certain income requirements, and fulfills application 7 The court’s references to the…”
Brown v. Multnomah Cnty. Assessor (Or. T.C. 2025). “24 acres of the subject property qualified for EFU special assessment under ORS 308A.062,1 and 1.00 acre qualified for special assessment for a homesite used in conjunction with EFU.”
Vaninetti v. Jackson Cnty. Assessor (Or. T.C. 2012). “See ORS 308A.062 and ORS 308A.053(2). ORS 308A.”
Wehde v. Jackson Cnty. Assessor (Or. T.C. 2012). “” ORS 308A.062(1). A farm property may be disqualified from special assessment by the assessor “upon the discovery that the land is no longer being used as farmland[.”
Exit 282A Dev. Co. LLC v. Clackamas Cnty. Assessor (Or. T.C. 2013). “The County is required to disqualify land from special assessment under ORS 308A.062 “upon the discovery that the land is no longer being used as farmland[.”
Kelley v. Yamhill Cnty. Assessor (Or. T.C. 2015). ““Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.062 by * * * [r]emoval of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland[.”
Swanek v. Lane Cnty. Assessor (Or. T.C. 2021). “, ORS 308A.062. Indeed, Defendant reported that part of the subject property is in forestland special assessment.”
— Or. Rev. Stat. § 308A.062(1) — 19 cases
Friends of Yamhill Cnty., Inc. v. Bd. of Commissioners, 264 P.3d 1265 (Or. 2011). “See ORS 308A.062(1) (providing that exclusive farm use land qualifies for special assessment).”
Wehde v. Dept. of Rev., 21 Or. Tax 506 (Or. T.C. 2014). “056, the rule in relevant part provides: “(1) This rule applies to land in both exclusive farm use zones and non-exclusive farm use zones that may qualify for special assessment under ORS 308A.062 or 308A.068. “* * * * * “(3)(a) The law seeks to give the benefits of ORS 308A.”
Earth Sci. Prods. Corp v. Clackamas Cnty. Assessor (Or. T.C. 2016). “The court further finds Plaintiff failed to prove by a preponderance of the evidence that the subject property qualified for special assessment under ORS 308A.062 for the 2013-14 tax year. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is denied.”
Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017). “Thus, the court questions Defendant’s determination that one acre of EFU land within the subject property – the remainder of which qualifies for farm use special assessment – does not qualify for either farm use or homesite special assessment.”
Heard Farm Inc. v. Douglas Cnty. Assessor (Or. T.C. 2024). “128, unless disqualified under other provisions of law.” Under ORS 308A.056(1), farm use “means the current employment of land for the primary purpose of obtaining a profit in money by: (a) Raising, harvesting and selling crops.”
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