ORS 308A.253
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 (Legislative intent) to 308A.430 (Disqualification from special assessment) or 308A.450 (Definitions for ORS 308A.450 to 308A.465) 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)

Intentionally left blank —Ed.

(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)

Intentionally left blank —Ed.

(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]

Source: Section 308A.253 — Qualification of homesites, https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html.

308A.050
Legislative intent
308A.053
Definitions for ORS 308A.050 to 308A.128
308A.056
Definition of “farm use.”
308A.059
Farm use definition
308A.062
Qualification of exclusive farm use zone farmland
308A.065
County counsel review of exclusive farm use zoning ordinances
308A.068
Qualification of nonexclusive farm use zone farmland
308A.071
Income requirements for nonexclusive farm use zone farmland
308A.074
Wasteland qualifications
308A.077
Application to qualify nonexclusive farm use zone farmland
308A.080
Acquired land qualifications
308A.083
Potential additional tax liability
308A.086
Requalification generally
308A.089
Requalification of disqualified nonexclusive farm use zone farmland
308A.091
Rules for farm use special assessment pursuant to remediation plan
308A.092
Determining value for farm use
308A.095
Elective appointment of county board of review for advice on income-approach factors
308A.098
County board of property tax appeals use of assessor’s data
308A.107
Value for farm use
308A.110
Real property improvements and machinery not subject to farm use special assessment
308A.113
Disqualification of exclusive farm use zone farmland
308A.116
Disqualification of nonexclusive farm use zone farmland
308A.119
Abatement
308A.122
Effect of requalification on potential additional taxes
308A.125
Historic cemeteries within exclusive farm use zones
308A.128
Certain district assessments inapplicable to exclusive farm use zone farmland
308A.250
Definitions for ORS 308A.250 to 308A.259
308A.253
Qualification of homesites
308A.256
Maximum assessed value and assessed value of homesites
308A.259
Disqualification of homesite
308A.300
Definitions for ORS 308A.300 to 308A.330
308A.303
Legislative intent
308A.306
Application for open space use assessment
308A.309
Submission of application for approval of local granting authority
308A.312
Notice to assessor of approval or denial
308A.315
Determination of maximum assessed value and assessed value of open space lands
308A.318
Change in use of open space land
308A.321
Withdrawal by assessor when use changed
308A.324
Prepayment of additional taxes
308A.327
Reports on land use from owners
308A.330
Rules
308A.350
Definitions for ORS 308A.350 to 308A.383
308A.353
Legislative intent
308A.356
Application for exemption as riparian land
308A.359
Standards and criteria for exemption
308A.360
City and county authorization required for exemption of riparian land within city and urban growth boundary
308A.362
Approval or disapproval of application
308A.365
Duration of exemption
308A.368
Additional taxes upon withdrawal from riparian land designation
308A.371
Additional taxes
308A.374
Reports on riparian land use from owners
308A.377
Abatement of additional tax when farm, forest or open space land designated riparian
308A.383
Rules
308A.400
Findings
308A.403
Legislative intent
308A.406
Definitions for ORS 308A.403 to 308A.430
308A.409
Wildlife habitat conservation and management plans
308A.412
Plan submission and review
308A.415
Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment
308A.418
Removal of designation upon request of city or county
308A.421
Effect of designation or removal for property tax purposes
308A.424
Application for special assessment
308A.427
Valuation
308A.430
Disqualification from special assessment
308A.450
Definitions for ORS 308A.450 to 308A.465
308A.453
Requirements
308A.456
Application for conservation easement special assessment
308A.459
Valuation
308A.462
Dwellings
308A.465
Inspection by holder
308A.700
Definitions for ORS 308A.700 to 308A.733
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.709
Circumstances when additional taxes are not imposed
308A.712
Determining amount of deferred additional taxes and period for which additional taxes are due
308A.715
Imposition of deferred additional taxes upon request of owner
308A.718
Assessor to send notice upon disqualification or forestland change in use
308A.724
Application for change of special assessment following disqualification
308A.727
Change to open space use
308A.730
Application for special assessment following acquisition of land through government exchange
308A.733
Withdrawal of change of special assessment application
308A.740
Legislative policy
308A.743
Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction
Green check means up to date. Up to date