Farm and Forest Deferrals

Farming in Polk County, Photographer: Linda Morrell

Farm Deferral

Many rural properties are eligible for special assessment or deferral of some or all of their property if it is "used for a qualifying farm use." The purpose of this program is to provide a financial incentive to property owners, in the form of reduced property values, for keeping their land in agricultural production. These programs have a potential tax payback if the requirements discontinue to be met.

You may download an Application for Designation of Land as Farmland, and a Farm Use Income Questionnaire.

The State of Oregon offers additional information at Assessment of Farmland in an Exclusive Farm-Use Zone and at Assessment of Farmland Not in an Exclusive Farm-Use Zone.

Forestland Deferral

Many rural properties are eligible for a special assessment or deferral if the property is "used for the predominant purpose of growing and harvesting trees of a marketable species." The purpose of this program is to provide a financial incentive to property owners, in the form of reduced property values, for keeping their land in timber production. This program has a potential tax payback if the requirements discontinue to be met.

Additional information is available from the State of Oregon Specially Assessed Forestland website.

You may download an Application for Designation of Land as Forestland.

If you have questions or wish to file an application, you can contact the Assessor's Office at (503) 623-8391 and ask for assistance with Forestland Deferral.