Farm and Forest
Welcome to the Farm/Forest Special Assessment Program Site
Coos County participates in 4 Special Assessment programs:
Exclusive Farm Use – The EFU special assessment is automatically applied to accounts based on Zoning put out by the Planning Department. Although this is automatic, and it does transfer with ownership, if there is no farming activity on the property, this special assessment can be lost. Additionally, landowners may qualify for a specially assessed Farm Homesite.
Non-Exclusive Farm Use – The Non-EFU program is an opportunity for landowners in Zoning other than EFU to receive the same special assessment as properties in EFU Zoning. This designation does require a minimum income, based on acreage, to be produced and reported on a yearly Gross Income Questionnaire. The special assessment is by Non-EFU Application only.
Designated Forestland – The DFL program is for land which is being held or used for the predominant purpose of growing and harvesting trees of a marketable species. DFL requires a minimum of 2.00 acres of forestland. It is taxed at 100% of Forestland market value, put out by the Department of Revenue. Owners with at least 11.00 acres including their homesite, may qualify for an additional special assessed Forest Homesite. This special assessment is by Designated Forest Land application and can transfer with ownership.
Small Tract Forestland – The STF program is also land that is being held for the predominant purpose of growing and harvesting trees of a marketable species. It requires a minimum of 10.00 acres of forestland. It is taxed at 20% of Forestland market value and subject to a severance tax when the timber is harvested. Owners with at least 11.00 acres including their homesite, may qualify for an additional special assessed Forest Homesite. The STF program is by Small Tract Forest Land application and does not transfer with ownership.
HOW TO APPLY:
To apply for the Non-EFU, DFL, or STF program, please use the links in blue above. For the forestland programs, all owners must sign the application. Mail or bring in your completed application and $250 filing fee no later than April 1st. Social Security numbers are required by the Department of Revenue on the STF application for tracking and billing severance tax. All applications are kept in a secure file in the assessor’s office.
E-MAIL OR CALL WITH ANY QUESTIONS!
Christian Moreno, Farm/Forest Appraiser
541-396-7911 cmoreno@co.coos.or.us
Additional resources:
How Forestland is Taxed in Oregon (Oregon Department of Revenue)
How Timber is Taxed in Oregon (Oregon Department of Revenue)
Related Links