308A.071
Income requirements for nonexclusive farm use zone farmland. (1) For purposes of ORS 308A.050
to 308A.128, farmland or a farm parcel that is not within an area zoned for
exclusive farm use is not used exclusively for farm use unless all of the
prerequisites of subsections (2) to (5) of this section are met.
(2)(a) Except as
provided in subsection (6) of this section, in three out of the five full
calendar years immediately preceding the assessment date, the farmland or farm
parcel was operated as a part of a farm unit that has produced a gross income
from farm uses in the following amount for a calendar year:
(A) If the farm
unit consists of 6-1/2 acres or less, the gross income from farm use shall be
at least $650.
(B) If the farm
unit consists of more than 6-1/2 acres but less than 30 acres, the gross income
from farm use shall be at least equal to the product of $100 times the number
of acres and any fraction of an acre of land included.
(C) If the farm
unit consists of 30 acres or more, the gross income from farm use shall be at
least $3,000.
(b) For purposes
of determining the number of acres to be considered under paragraph (a) of this
subsection, the land described in ORS 308A.056 (3) and the land, not exceeding
one acre, used as a homestead shall not be included.
(c) If a farm
parcel is operated as part of a farm unit and the farmland of the farm unit is
not all under the same ownership, the gross income requirements applicable to
the farm parcel shall be as provided under paragraph (a) of this subsection. In
addition, the gross income from farm use of a farm parcel described under this
paragraph must be at least:
(A) One-half of
the gross income requirements described under paragraph (a) of this subsection
that would be required if the farm parcel were the only farmland of the farm
unit; or
(B) A cash or net
share crop rental of one-quarter of the gross income requirements described
under paragraph (a) of this subsection that would be required if the farm
parcel were the only farmland of the farm unit. For purposes of this
subparagraph, “net share crop rental” means the value of any crop received by
the owner of the farm parcel less any costs borne by the owner of the farm
parcel.
(3) Excise or
income tax returns are filed with the Department of Revenue for purposes of ORS
chapter 316, 317 or 318 by the farmland owner or the operator of the farm unit
that include a Schedule F and, if applicable, by the owner of a farm parcel
that include a schedule or schedules showing rental income received by the
owner of the farm parcel, during the years to which the income requirements of
this section apply.
(4) Upon request,
a copy of the returns or the schedules of the returns showing the gross income
received from farm use is furnished by the taxpayer to the county assessor.
(5) The burden of
proving the gross income of the farm unit for the years described in subsection
(2) of this section is upon the person claiming special assessment for the
land.
(6) The failure
of a farm unit to produce the amount of gross income required by subsection (2)
of this section shall not prevent the farm unit from meeting the qualifications
of this section if:
(a) The failure
is because:
(A) The effect of
flooding substantially precludes normal and reasonable farming during the year;
or
(B) Severe
drought conditions are declared under ORS 536.700 to 536.780; and
(b) The farm unit
produces the required amount of gross income in three out of the last five
nonflood or nondrought years.
(7) As used in
this section:
(a) “Farm parcel”
means the contiguous land under the same ownership, whether assessed as one or
more than one tax lot.
(b) “Gross income”
includes the value of any crop or livestock that is used by the owner
personally or in the farming operation of the owner, but does not include:
(A) The value of
any crop or livestock so used unless records accurately reflecting both value
and use of the crop or livestock are kept by the owner in a manner consistent
with generally accepted accounting principles; and
(B) The purchase
cost of livestock.
(c) “Owner” or “ownership”
means any person described under ORS 308A.077 (2)(b)(A), (B), (D) or (E) and
spouse or other person who is also an owner as tenant in common or other joint
ownership interest. [Formerly 308.372; 2003 c.46 §22]
Notes of Decisions
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
“ed from such special assessment upon: *449 “(a) Notification by the taxpayer to the assessor to remove the special assessment; “(b) Sale or transfer to an ownership making it exempt from ad valorem property taxation; “(c) Removal of the special assessment by the assessor upon…”
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004).
“Non-EFU land can be disqualified from special assessment if income requirements under ORS 308A.071 are not met or if the county assessor determines that the land is no longer in farm use.”
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
· cites it 10× “116(1)(c); Removal of the special assessment by the assessor upon the discovery that the land is no longer in farm use for failure to meet the income requirements under ORS 308A.071 or is no longer in farm use.”
Holmes Fam. Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025).
· cites it 10× “068 and ORS 308A.071 are not met.” (Id.) Defendant moved to dismiss Plaintiff’s appeal of the 1999 to 2023 tax years, arguing Plaintiff was not aggrieved for those years and the appeal was untimely.”
Hodel v. Multnomah Cnty. Assessor (Or. T.C. 2012).
· cites it 3× “706(1)(d) seeks to qualify for farm use special assessment of nonexclusive farm use zone farmland under ORS 308A.”
Plikat v. Douglas Cnty. Assessor, Tc-Md 101240c (or.tax 2-17-2011) (Or. T.C. 2011).
· cites it 2× “See generally ORS 308A.071. ORS 308A.116(1)(c) requires the assessor to remove a property from special assessment "upon the discovery that the land is no longer in farm use for failure to meet the income *Page 3 requirements under ORS 308A.”
Markham v. Columbia Cnty. Assessor (Or. T.C. 2017).
“116(1)(c), which was cited by Defendant, requires the county assessor to disqualify nonexclusive farm use zone farmland from special assessment “upon the discovery that the land is no longer in farm use for failure to meet the income requirements under ORS 308A.071[.]” OAR…”
PeaceHealth v. Lane Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017).
“119 provides for deferral of additional taxes for farmland that does not meet the gross income or other requirements of ORS 308A.071. While such land is continuing in its “limited use” as farmland, each year’s additional tax is first deferred and then abated, one year at a time.”
Howard & Pat Winters Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025).
“, ORS 308A.071 (providing income requirements for farm uses in non-exclusive farm use zones) and Oregon Administrative Rule (OAR) 150-321-0340 (providing stocking requirements for Western Oregon designated forestland).”
— Or. Rev. Stat. § 308A.071(2) — 1 case
— Or. Rev. Stat. § 308A.071(2)(a) — 2 cases
Holmes Fam. Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025).
“068 and ORS 308A.071 are not met.” (Id.) Defendant moved to dismiss Plaintiff’s appeal of the 1999 to 2023 tax years, arguing Plaintiff was not aggrieved for those years and the appeal was untimely.”
— Or. Rev. Stat. § 308A.071(2)(a)(A) — 1 case
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
“116(1)(c); Removal of the special assessment by the assessor upon the discovery that the land is no longer in farm use for failure to meet the income requirements under ORS 308A.071 or is no longer in farm use.”
— Or. Rev. Stat. § 308A.071(2)(c) — 1 case
— Or. Rev. Stat. § 308A.071(4) — 1 case
Holmes Fam. Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025).
“068 and ORS 308A.071 are not met.” (Id.) Defendant moved to dismiss Plaintiff’s appeal of the 1999 to 2023 tax years, arguing Plaintiff was not aggrieved for those years and the appeal was untimely.”
— Or. Rev. Stat. § 308A.071(7)(a) — 1 case
— Or. Rev. Stat. § 308A.071(7)(c) — 2 cases
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
“116(1)(c); Removal of the special assessment by the assessor upon the discovery that the land is no longer in farm use for failure to meet the income requirements under ORS 308A.071 or is no longer in farm use.”
— Or. Rev. Stat. § 308A.071(c) — 1 case
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
“116(1)(c); Removal of the special assessment by the assessor upon the discovery that the land is no longer in farm use for failure to meet the income requirements under ORS 308A.071 or is no longer in farm use.”
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