308A.119
Abatement; termination of abatement.
(1) If on January 1 of any year any farmland assessed under ORS 308A.068 has
become disqualified for farm use special assessment because of any gross income
or other requirement of ORS 308A.071, the collection of the additional taxes
under ORS 308A.700 to 308A.733 shall be deferred, but only if each year for a
period of five consecutive years (or such lesser number of years in which farm
use assessment was in effect prior to disqualification) beginning on January 1
of the first year the land became so disqualified, the land is used as farmland
(including, for the purposes of this section, the growing of forest products).
As the limited use is continued and completed each year, additional taxes are
abated on the basis of an abatement of one year’s additional tax for each year
of limited use beginning with the oldest year for which additional taxes are
due for up to five years (or the number of years for which farm use assessment
was in effect, whichever is less). Beginning on the January 1 the land became
so disqualified the land shall be assessed at its assessed value under ORS
308.146 or as otherwise provided by law without regard to any special
assessment laws.
(2) If at any
time prior to the expiration of the five-year (or lesser) period specified in
subsection (1) of this section the land is used for a higher and better use
than farmland, the abatement process shall terminate, and there shall be added
to the tax extended against the land on the next general property tax roll, (to
be collected and distributed in the same manner as the remainder of the real
property tax) the additional taxes that still remain deferred and unabated
under subsection (1) of this section.
(3) When land
described in this section is used for a higher and better use than farmland
during the five-year (or lesser) period described in subsection (1) of this
section, the owner shall notify the county assessor before the following
January 1 of the change in use.
(4) The amount
determined to be due under this section may be paid to the tax collector prior
to the completion of the next general property tax roll, pursuant to ORS
311.370. [Formerly 308.404]
Notes of Decisions
Cited in
5
cases (
2 in the last 5 years), 2004–2025 · leading case:
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“083 (requiring assessor to record on the roll “potential additional tax liability” that will apply if property is disqualified from exclu- sive or nonexclusive farm use zone special assessment); ORS 308A.119 (requir- ing assessor to abate deferred additional taxes, subject to…”
Cullison v. Dep't of Revenue, 17 Or. Tax 315 (Or. T.C. 2004).
“089; ORS 308A.119. *318 V. CONCLUSION For the foregoing reasons, the county’s motion for summary judgment is granted, and taxpayer’s Complaint is dismissed.”
Holmes Fam. Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025).
· cites it 6× “For each year limited farm use continues the oldest deferred year will be abated (eliminated) until no potential additional tax years remain as specified under ORS 308A.119.” (Id. (emphasis in original).”
PeaceHealth v. Lane Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017).
· cites it 4× “” For disqualified nonexclusive farm use zone farmland, the restriction on imposing additional taxes applies “to the extent the additional taxes are deferred or abated as provided in ORS 308A.119.” ORS 308A.706(1)(e). ORS 308A.”
Lindquist Holdings LLC v. Yamhill Cnty. Assessor (Or. T.C. 2022).
· cites it 4× “706 should not be confused with the use of that term in ORS 308A.119(1). The latter statute pertains to nonexclusive farm use zone farmland disqualified for failure to meet income requirements.”
— Or. Rev. Stat. § 308A.119(1) — 3 cases
Lindquist Holdings LLC v. Yamhill Cnty. Assessor (Or. T.C. 2022).
“706 should not be confused with the use of that term in ORS 308A.119(1). The latter statute pertains to nonexclusive farm use zone farmland disqualified for failure to meet income requirements.”
PeaceHealth v. Lane Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017).
“” For disqualified nonexclusive farm use zone farmland, the restriction on imposing additional taxes applies “to the extent the additional taxes are deferred or abated as provided in ORS 308A.119.” ORS 308A.706(1)(e). ORS 308A.”
Holmes Fam. Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025).
“For each year limited farm use continues the oldest deferred year will be abated (eliminated) until no potential additional tax years remain as specified under ORS 308A.119.” (Id. (emphasis in original).”
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