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Hugo Neighborhood Association & Historical Society

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Water Rights & Lynch Ranch
Land Irrevocably Committed To Non-resource Uses
Profit In Farm Use & Irrevocably Committed
Assessment of Farm Land
Lynch Ranch From Exclusive Farm to Rural Residential?

 

ASSESSMENT OF FARM LAND

Written by the Land Use Committee on 09/08/05

"Farm Use"

"Farm Use" — Oregon Revised Statute - ORS 215.203(2)(a) defines "farm use," in part, as follows.

"farm use" means the current employment of land for the primary purpose of obtaining a profit in money by raising, harvesting and selling crops or the feeding, breeding, management and sale of, or the produce of, livestock, poultry, fur-bearing animals or honeybees or for dairying and the sale of dairy products or any other agricultural or horticultural use or animal husbandry or any combination thereof.

ORS 308A.056 "Definition of "farm use." (1) As used in ORS 308A.050 to 308A.128, "farm use" means the current employment of land for the primary purpose of obtaining a profit in money . . ."

ORS 308A.053 Definitions for ORS 308A.050 to 308A.128. as used in ORS 308A.050 to 308A.128, provide in part, as follows.

(1) "Exclusive farm use zone" means a zoning district established by a county or a city under the authority granted by ORS chapter 215 or 227 that is consistent with the farm use zone provisions set forth in ORS 215.203 to 215.311, 215.438, 215.448, 215.452, 215.455, 215.700 to 215.780 or 215.800 to 215.808.

(2) "Exclusive farm use zone farmland" means land that qualifies for special assessment under ORS 308A.062.

(3) "Nonexclusive farm use zone farmland" means land that is not within an exclusive farm use zone but that qualifies for farm use special assessment under ORS 308A.068.

Assessment of Farmland In An Exclusive Farm-Use Zone

If land is in an exclusive farm-use (EFU) zone and is used primarily to make a profit in farming, it qualifies for special farm-use assessment.1 There are two ways to determine the farm-use specially assessed value of farmland. Both ways look at the expected annual rate of return.

• Comparable Sales Method
• Income Method

Land receiving farm use special assessment will be assessed using one of four values.

1. Lesser of the Real Market Value (RMV) - ORS 308.205,
2. Maximum Assessed Value (MAV) - ORS 308.146,
3. Specially Assessed Value (SAV) - ORS 308.370(4), or
4. Maximum Specially Assessed Value (MSAV) - ORS 308.370(5).

Assessment of Farmland Not In An Exclusive Farm-Use Zone

If land is not in an exclusive farm-use zone, but is used as farmland, it may receive the same special assessment given to all qualifying EFU farmland.2 To qualify the landowner must satisfy four standards.

1. File an application with county assessor.

2. Land must be currently used, and have been used for the two previous years exclusively for farm use.

3. Land must meet the income requirement in three of the five previous years.

4. Owners and lessees of farmland must file a Schedule F showing farm income and, if applicable, a schedule showing rental income with their excise or income tax return to qualify for farm-use special assessment.

Income Requirement If the land is six acres or less the gross income from the farm must be at least $650.00. If the land is more than six, but less than 30 acres, the gross income from the farm must be $100.00 multiplied by the number of acres.

More Information Want more information? Contact an officer of the Hugo Neighborhood on how you can practice citizen involvement in land use planning and/or become involved in Hugo’s history.

1. Oregon Department of Revenue. 1998. Assessment of Farmland in an Exclusive Farm-Use Zone. Information Circular 150-303-644. Salem, OR.
2. Oregon Department of Revenue. 1998. Assessment of Farmland Not in an Exclusive Farm-Use Zone. Information Circular 150-303-645. Salem, OR.

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