Oregon Forestland Program and Small Tract Forestland Option

Planning · Free to qualifying landowners, from Oregon Department of Revenue

County assessor administered special assessments that reduce the property tax on forestland. The Small Tract Forestland option suits smaller ownerships. Farm and forest deferrals are available too.

Two acres is the floor for designated forestland, and they have to be contiguous and in the same ownership. The land must carry enough trees to meet the Oregon Forest Practices Act stocking standard, and if it does not you can still qualify by getting a fifth of it stocked within the first calendar year and having a written plan to reach the standard within five. The small tract option is for owners of at least 10 and under 5,000 acres: you pay a fifth of the special assessment value each year and settle the rest as a severance tax when you cut. Two cautions. Once your land is in the small tract programme you cannot take it out until you sell or transfer it. And if the assessor later disqualifies the land you owe an additional tax, worked out as the difference between what you paid and what the market value would have cost you over the previous five years. Where this comes from

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