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Oregon Revised Statutes

Or. Rev. Stat. § 308A.259 (2026)

Disqualification of homesite

✓ current as of May 2026
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      308A.259 Disqualification of homesite. (1) A homesite shall be disqualified from assessment under ORS 308A.256 and shall be assessed at the assessed value under ORS 308.146 if the dwelling:

      (a) Is not being used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable species; or

      (b)(A) Is not being used in conjunction with farm use; and

      (B) Is used for a nonfarm purpose; however, vacancy does not constitute a change in use.

      (2) If a homesite becomes disqualified from special assessment under the provisions of subsection (1) of this section, except for establishing a nonfarm dwelling pursuant to ORS 215.236, no additional tax shall be imposed following disqualification. The remaining qualifying portion of the parcel shall be valued as specially assessed.

      (3) If the owner establishes a nonfarm dwelling in an exclusive farm use zone under ORS 215.236, additional taxes shall be imposed as provided in ORS 308A.700 to 308A.733. [Formerly 308.378]

 

OPEN SPACE LANDS

Notes of Decisions
Cited in 2 cases, 2012–2017 · leading case: Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017).
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Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017). · cites it 10× “Defendant disqualified the one-acre homesite from special assessment for the 2016-17 tax year, giving the following reasons in its notice: (1) “The home site is no longer used in conjunction with special assessment, ORS 308A.259[;]” and (2) “The dwelling is no longer habitable.”
Phillips v. Lane Cnty. Assessor (Or. T.C. 2012). “250 through ORS 308A.259. The specific one acre reference is found in ORS 308A.”
— Or. Rev. Stat. § 308A.259(1) — 1 case
Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017). “Defendant disqualified the one-acre homesite from special assessment for the 2016-17 tax year, giving the following reasons in its notice: (1) “The home site is no longer used in conjunction with special assessment, ORS 308A.259[;]” and (2) “The dwelling is no longer habitable.”
— Or. Rev. Stat. § 308A.259(1)(b) — 1 case
Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017). “Defendant disqualified the one-acre homesite from special assessment for the 2016-17 tax year, giving the following reasons in its notice: (1) “The home site is no longer used in conjunction with special assessment, ORS 308A.259[;]” and (2) “The dwelling is no longer habitable.”
— Or. Rev. Stat. § 308A.259(1)(b)(B) — 1 case
Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017). “Defendant disqualified the one-acre homesite from special assessment for the 2016-17 tax year, giving the following reasons in its notice: (1) “The home site is no longer used in conjunction with special assessment, ORS 308A.259[;]” and (2) “The dwelling is no longer habitable.”
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