2007 ORS 308A.253¹
Qualification of homesites

(1) Land under a dwelling that is 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 shall qualify for special assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites).

(2) Land under dwellings located within an exclusive farm use zone and used in conjunction with farm use shall qualify for special assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites).

(3) Land under dwellings used in conjunction with the farm use of nonexclusive farm use zone farmland shall qualify for special assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites) if the farmland was operated as a part of a farm unit that produced more than one-half of the adjusted gross income of the owner or owners in the year prior to the year an application is filed under this section.

(4) Land under a dwelling on a lot or parcel that is specially assessed under ORS 308A.403 (Policy) to 308A.430 (Disqualification from special assessment) or 308A.450 (Definitions) to 308A.465 (Inspection by holder) shall qualify for special assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites) if the land associated with the homesite:

(a) Was the subject of an application for wildlife habitat special assessment under ORS 308A.424 (Application for special assessment) or conservation easement special assessment under ORS 308A.456 (Application for conservation easement special assessment) and includes an existing homesite that was specially assessed under one of the special assessments listed in ORS 308A.703 (Additional taxes upon disqualification) (1) during the assessment year prior to application; or

(b)(A) Is zoned in the comprehensive plan for exclusive farm use, forest use or farm and forest use; and

(B) The parcel has a minimum of 10 acres that meet the stocking and species requirements of land specially assessed under ORS 321.354 (Common ownership minimum acreage requirements) or 321.833 (Common ownership minimum acreage requirements).

(5) For purposes of ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite), the use of a dwelling "in conjunction with the activities customarily carried on in the management and operation of forestland" includes but is not limited to use of the dwelling under circumstances as follows:

(a) The dwelling is owned and occupied by a person who is engaged in the operation of the forestland, is occupied by an employee of the owner of forestland who is employed in connection with the forest operation or is occupied by a person who is involved in the forest operation; or

(b) The dwelling is owned and occupied by a person who is no longer engaged in the forest operation but:

(A) Whose principal source of income is derived from the harvest of timber from the forestland on which the dwelling is located;

(B) Who owned and occupied the dwelling, and was engaged in the forest operation, during the five consecutive tax years before the tax year in which engagement in the forest operation ended; and

(C) Who has owned and occupied the dwelling continuously during the period since engagement in the forest operation ended. For purposes of this subparagraph, "continuous" includes any period in which the dwelling is unoccupied because of health, vacation or other reason, if during the period the dwelling is not leased or rented to another person.

(6) For purposes of ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite), the use of a dwelling "in conjunction with farm use" of farm use land includes but is not limited to use of the dwelling under circumstances as follows:

(a) The dwelling is owned and occupied by a person who is engaged in the operation of the farm use land, is occupied by an employee of the owner of farm use land who is employed in connection with the farming operation or is occupied by a person who is involved in the farming operation; or

(b) The dwelling is owned and occupied by a person who is no longer engaged in the farm operation on the farm use land but:

(A) Whose principal source of income is from the farm operation on the farm use land on which the dwelling is located;

(B) Who owned and occupied the dwelling, and was engaged in the farm operation, during the five consecutive tax years before the tax year in which engagement in the farm operation ended; and

(C) Who has owned and occupied the dwelling continuously during the period since engagement in the farm operation ended. For purposes of this subparagraph, "continuous" includes any period in which the dwelling is unoccupied because of health, vacation or other reason, if during the period the dwelling is not leased or rented to another person.

(7)(a) In order for land described in subsection (3) of this section to qualify for assessment under ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite), the owner or owners shall file an application with the county assessor on or before April 15 of each year the assessment is desired. The application shall be made on forms prepared by the Department of Revenue and supplied by the assessor and shall include any information as may be reasonably required to determine the entitlement of the applicant, including copies of applicable state income tax returns. All information provided, including determinations made under administrative and court proceedings where entitlement is in issue, shall be confidential information of the assessor’s office and shall be used only for purposes of this subsection.

(b) There shall be attached to each application an affidavit or affirmation from the applicant providing that the statements contained in the application are true. [Formerly 308.376; 2003 c.539 §12; 2007 c.809 §8]

Note: Section 21, chapter 809, Oregon Laws 2007, provides:

Sec. 21. Sections 2 to 7 of this 2007 Act [308A.450 (Definitions) to 308A.465 (Inspection by holder)] and the amendments to ORS 215.236 (Nonfarm dwelling in exclusive farm use zone), 271.785 (Taxation of property subject to highway scenic preservation easement), 308A.253 (Qualification of homesites), 308A.318 (Change in use of open space land), 308A.703 (Additional taxes upon disqualification), 308A.706 (Circumstances when additional taxes are deferred), 308A.707 (Additional taxes when land disqualified from small tract forestland assessment), 308A.712 (Determining amount of deferred additional taxes and period for which additional taxes are due), 308A.718 (Assessor to send notice upon disqualification or forestland change in use), 308A.724 (Application for change of special assessment following disqualification), 308A.733 (Withdrawal of change of special assessment application), 308A.743 (Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction) and 321.716 (Disqualification) by sections 8 to 20 of this 2007 Act apply to tax years beginning on or after July 1, 2008. [2007 c.809 §21]

Atty. Gen. Opinions

Criteria to apply in classifying land as open space, (1972) Vol 35, p 1273; golf course as open space land, (1980) Vol 40, p 288

Notes of Decisions

The purpose of this legisla­tion is to defeat effect on bona fide farmer of increased assess­ments growing out of highest and best use require­ment. Hulburt v. Dept. of Rev., 4 OTR 475 (1971)

1 Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308a.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 308A, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308aano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.