Farm and Forest

WELCOME TO THE FARM/FOREST SPECIAL ASSESSMENT PROGRAM SITE

The special assessment programs include:

Exclusive Farm Use - EFU is land that has been zoned farm use by the planning department. The exemption is automatic, unless there are no farming activities, then the special assessment is removed.

Non-Exclusive Farm Use - Non-EFU is land that has not been zoned as exclusive farm use by the planning department. It does not prevent farm use. This designation does require a minimum income be produced and reported on a yearly gross income questionnaire. The special assessment is by application only and will transfer with ownership as long as acceptable farm activities continue.

Designated Forestland - DFL requires a minimum of 2.00 acres of timberland. This special assessment is by application and can transfer with ownership.

Small Tract Forestland - STFL requires a minimum of 10.00 acres of timberland. For owners with at least 11.00 acres including their home in a zoned forest parcel, an additional discount may be available on the homesite itself. The STFL special assessment is by application only and does not transfer with ownership.

More detail follows below specifically for Farm/Forest programs:

FORESTLAND PROGRAM

Oregon’s 1999 Legislature established the forestland program as a special tax assessment. Landowners in this program have a reduced property tax assessment that’s intended to recognize the importance of forestland to Oregon's economy and respond to the growing pressures that urban growth was putting on natural resource lands. Information specific to the Western Oregon Forestland Program is located in ORS 321.257-390.

During the 1900s, counties identified lands in the state whose best, most economically-productive use was to grow timber and other forest products. The counties refer to these lands as "highest and best-use (HBU) forestlands." Landowners who own forestland that the county doesn’t consider "highest and best use" can apply to the county assessor to have the land designated as forestland (DFL forestland).

Forestland classified as "highest and best use" and "designated" qualifies for special assessment under the forestland program. The land is assessed at a special rate based on the typical price paid for land managed for the production of harvestable timber. This value is often less than the real market value used for taxing other properties.

Coos County participates in two Forest special assessment programs:

DESIGNATED FOREST LAND (DFL) for properties over 2 contiguous acres.
SMALL TRACT FOREST LAND (STFL) for properties over 10 acres.

Both programs are by application. The application forms are printable from this website. Submit your application and $250 filing fee on or before April 1st to qualify for that year and future years. You don’t need to apply every year; applications remain valid until a change occurs such as a sale, adding/removing owners, property size, etc.

DESIGNATED FOREST LAND – DFL

Designated Forest land is defined as land “which is being held or used for the predominant purpose of growing and harvesting trees of a marketable species” and has been designated as forest land. The primary purpose of the land is to grow and harvest trees, even if the land is zoned for other uses. The phrase “held or used” implies a long term purpose.
REQUIREMENTS:
Minimum of 2.00 acres of marketable timber (3.00 acres if there’s a residence or other improvements).
There must be enough trees to meet the Oregon Forest Practices Act for stocking & species standards per OAR 150-321.358(4) and OAR 629-610-0050.
BENEFITS:
Designated Forestland is taxed at 100% of forestland market value.
Additional acres beyond the minimum may be included in the farm programs – in other words - your land does not have to be exclusively locked into one special assessment program.

SMALL TRACT FORESTLAND - STFL

The Small Tract Forestland (STFL) option is for property owners with a minimum of 10 acres, (11 with a residence or other improvements) but less than 5,000 acres. The primary purpose is to grow and harvest trees over a long term. Owners are taxed at 20% of the forestland market value with a severance tax covering the remaining 80% when the timber is harvested.
REQUIREMENTS:
The account must have a minimum 10 acres of timberland, but less than 5,000 acres.
All contiguously owned properties must be in STFL – can’t be a combination of DFL and STFL, but you can have other special assessments programs, such as the farm programs on any additional acres beyond the minimum 10 acres.
Restocking after harvest must be completed within 5 years, with at least 20% replanted within the first year.
BENEFITS:
Taxes are based on 20% of forest market value.
A property owner may qualify for the home to be taxed as a specially assessed homesite.
SMALL TRACT FORESTLAND is by application only. The designation does not automatically transfer with ownership. Applications and $250 County filing fee are due on or before April 1st .

HOW TO APPLY FOR DFL OR STFL:

To apply for either forest program, click on the application heading on the Farm/Forest screen. Print off Designated Forest Land or Small Tract Forest Land application. All owners must sign the application. Mail or bring in your completed application and $250 filing fee no later than April 1st.

Social Security numbers are required by the Department of Revenue on the STFL application for tracking and billing severance tax. All applications are kept in a secure file in the assessor’s office.

E-MAIL OR CALL WITH ANY QUESTIONS!

Christian Moreno, Farm/Forest Appraiser
541-396-7911 or cmoreno@co.coos.or.us

Farm Income

NEFU Income Survey

This survey assists us to calculate average values for Coos County farm land values. It asks for the number (or acreage) of and estimated dollar value of: