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Oregon Revised Statutes

Or. Rev. Stat. § 308A.068 (2026)

Qualification of nonexclusive farm use zone farmland

✓ current as of May 2026
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      308A.068 Qualification of nonexclusive farm use zone farmland. (1) Any land that is not within an exclusive farm use zone but that is being used, and has been used for the preceding two years, exclusively for farm use shall qualify for farm use special assessment:

      (a) If the land meets the income requirements set forth in ORS 308A.071; and

      (b) Upon compliance with the application requirements set forth in ORS 308A.077.

      (2)(a) The provisions of this section shall not apply to any land with respect to which the owner has granted, and has outstanding, any lease or option to buy the surface rights for other than farm use.

      (b) This subsection does not apply in the case of a lease or option to buy surface rights:

      (A)(i) For the exploration of geothermal resources, as defined by ORS 522.005, mineral resources or other subsurface resources; or

      (ii) For the use of land for hunting, fishing, camping or other recreational use; and

      (B) If the exploration, use or possession engaged in pursuant to the lease or option to buy does not interfere with the farm use of the farmland.

      (3) 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 §7]

Notes of Decisions
Cited in 13 cases (3 in the last 5 years), 2002–2025 · leading case: Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
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Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017). · cites it 8× “The land at issue had been exempted from some property taxes because it was specially assessed as nonexclusive farm use zone farmland under ORS 308A.068 (2013). 1 As we will explain, when that special assessment ends, the property ordinarily has an additional tax levied against…”
Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015). · cites it 3× “(7) Prior Tenant had qualified its use of the Property for special assessment as nonexclusive farm use zone farmland under ORS 308A.068. (8) Effective August 6, 2012, the Port and Prior Tenant executed a document entitled Lease Termination Agreement (the Lease Termination…”
Wehde v. Dept. of Rev., 21 Or. Tax 506 (Or. T.C. 2014). · cites it 5× “056, to be used by county assessors in determining qualification for spe- cial assessment under ORS 308A.068. The rules shall not be designed to exclude from the special assessment those 2 The court’s references to the Oregon Revised Statutes (ORS) are to 2009.”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “The depart- ment agrees that the last year of classification was the tax year 2017-18 but the department expresses no view as to whether the year of withdrawal was tax year 2017-18 or tax year 2018-19 because the RMV on the roll for both tax years was sufficiently high that the…”
Youngblood v. Dep't of Revenue, 16 Or. Tax 23 (Or. T.C. 2002). · cites it 3× “For example, ORS 308A.068 provides that non-EFU land used exclusively for farm uses qualifies for farm-use special assessment, but that benefit cannot be received if the land is being leased for nonfarm use.”
Boardman Acquisition LLC v. Morrow Cnty. Assessor (Or. T.C. 2013). · cites it 16× “) Prior Tenant had qualified the property for nonexclusive use farm use zone special assessment under the provisions of ORS 308A.068 to ORS 308A.083. (Stip Facts at 2, ¶ 7; Stip Ex 5 at 1, 4.”
Hodel v. Multnomah Cnty. Assessor (Or. T.C. 2012). · cites it 8× “724(2) states in pertinent part that: “If an owner of land disqualified under one of the special assessment laws listed in ORS 308A.”
Lee v. Multnomah Cnty. Assessor (Or. T.C. 2012). · cites it 7× “706(1)(d) seeks to qualify for farm use special assessment of nonexclusive farm use zone farmland under ORS 308A.068, the owner shall have five years, beginning with the first year in which application is made under this section, to qualify for the two-year farm use requirement…”
Fazio v. Multnomah Cnty. Assessor (Or. T.C. 2025). · cites it 3× “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 Oregon Revised…”
Port of Morrow v. Morrow Cnty. Assessor, Tc-Md 091456d (or.tax 2-28-2011) (Or. T.C. 2011). · cites it 2× “Subsection (1) of that statute provides in pertinent part: "Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068 shall be disqualified from special assessment upon: "(a) Notification by the taxpayer to the assessor to remove the special…”
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018). “Non-EFU farmland is “land that is not within an exclusive farm use zone but that qualified for farm use special assessment under ORS 308A.068.” ORS 308A.053(4).2 Non-EFU property may be disqualified from special assessment for four reasons: a) by the taxpayer’s request; b) sale…”
Holmes Fam. Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025). “056, therefore requirements under ORS 308A.068 and ORS 308A.071 are not met.”
Show all 13 citing cases →
— Or. Rev. Stat. § 308A.068(1) — 5 cases
Wehde v. Dept. of Rev., 21 Or. Tax 506 (Or. T.C. 2014). “056, to be used by county assessors in determining qualification for spe- cial assessment under ORS 308A.068. The rules shall not be designed to exclude from the special assessment those 2 The court’s references to the Oregon Revised Statutes (ORS) are to 2009.”
Fazio v. Multnomah Cnty. Assessor (Or. T.C. 2025). “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 Oregon Revised…”
Plikat v. Douglas Cnty. Assessor, Tc-Md 101240c (or.tax 2-17-2011) (Or. T.C. 2011).
Port of Morrow v. Morrow Cnty. Assessor, Tc-Md 091456d (or.tax 2-28-2011) (Or. T.C. 2011). “Subsection (1) of that statute provides in pertinent part: "Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068 shall be disqualified from special assessment upon: "(a) Notification by the taxpayer to the assessor to remove the special…”
Hodel v. Multnomah Cnty. Assessor (Or. T.C. 2012). “724(2) states in pertinent part that: “If an owner of land disqualified under one of the special assessment laws listed in ORS 308A.”
— Or. Rev. Stat. § 308A.068(2)(b) — 1 case
Youngblood v. Dep't of Revenue, 16 Or. Tax 23 (Or. T.C. 2002). “For example, ORS 308A.068 provides that non-EFU land used exclusively for farm uses qualifies for farm-use special assessment, but that benefit cannot be received if the land is being leased for nonfarm use.”
— Or. Rev. Stat. § 308A.068(3) — 4 cases
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017). “The land at issue had been exempted from some property taxes because it was specially assessed as nonexclusive farm use zone farmland under ORS 308A.068 (2013). 1 As we will explain, when that special assessment ends, the property ordinarily has an additional tax levied against…”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “The depart- ment agrees that the last year of classification was the tax year 2017-18 but the department expresses no view as to whether the year of withdrawal was tax year 2017-18 or tax year 2018-19 because the RMV on the roll for both tax years was sufficiently high that the…”
Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015). “(7) Prior Tenant had qualified its use of the Property for special assessment as nonexclusive farm use zone farmland under ORS 308A.068. (8) Effective August 6, 2012, the Port and Prior Tenant executed a document entitled Lease Termination Agreement (the Lease Termination…”
Boardman Acquisition LLC v. Morrow Cnty. Assessor (Or. T.C. 2013). “) Prior Tenant had qualified the property for nonexclusive use farm use zone special assessment under the provisions of ORS 308A.068 to ORS 308A.083. (Stip Facts at 2, ¶ 7; Stip Ex 5 at 1, 4.”
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