250 North Baxter
Coquille, Oregon 97423
Main Number: 541-396-7900
Assessor: Steve Jansen, 541-396-7901, (Cell 541 294-1438) sjansen@co.coos.or.us
WELCOME TO THE FARM/FOREST SPECIAL ASSESSMENT PROGRAM SITE
The special assessment programs include:
Exclusive Farm Use - EFU is land that has been zoned farm use by the planning department. The exemption is automatic, unless there are no farming activities, then the special assessment is removed.
Non-Exclusive Farm Use - Non-EFU is land that has not been zoned as exclusive farm use by the planning department. It does not prevent farm use. This designation does require a minimum income be produced and reported on a yearly gross income questionnaire. The special assessment is by application only and will transfer with ownership as long as acceptable farm activities continue.
Designated Forestland - DFL requires a minimum of 2.00 acres of timberland. This special assessment is by application and can transfer with ownership.
Small Tract Forestland - STFL requires a minimum of 10.00 acres of timberland. For owners with at least 11.00 acres including their home in a zoned forest parcel, an additional discount may be available on the homesite itself. The STFL special assessment is by application only and does not transfer with ownership.
More detail follows below specifically for Farm/Forest programs:
FORESTLAND PROGRAM
Oregon’s 1999 Legislature established the forestland program as a special tax assessment. Landowners in this program have a reduced property tax assessment that’s intended to recognize the importance of forestland to Oregon's economy and respond to the growing pressures that urban growth was putting on natural resource lands. Information specific to the Western Oregon Forestland Program is located in ORS 321.257-390.
During the 1900s, counties identified lands in the state whose best, most economically-productive use was to grow timber and other forest products. The counties refer to these lands as "highest and best-use (HBU) forestlands." Landowners who own forestland that the county doesn’t consider "highest and best use" can apply to the county assessor to have the land designated as forestland (DFL forestland).
Forestland classified as "highest and best use" and "designated" qualifies for special assessment under the forestland program. The land is assessed at a special rate based on the typical price paid for land managed for the production of harvestable timber. This value is often less than the real market value used for taxing other properties.
Coos County participates in two Forest special assessment programs:
Both programs are by application. The application forms are printable from this website. Submit your application and $250 filing fee on or before April 1st to qualify for that year and future years. You don’t need to apply every year; applications remain valid until a change occurs such as a sale, adding/removing owners, property size, etc.
DESIGNATED FOREST LAND – DFL
SMALL TRACT FORESTLAND - STFL
HOW TO APPLY FOR DFL OR STFL:
To apply for either forest program, click on the application heading on the Farm/Forest screen. Print off Designated Forest Land or Small Tract Forest Land application. 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 STFL 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 or cmoreno@co.coos.or.us
NEFU Income Survey
This survey assists us to calculate average values for Coos County farm land values. It asks for the number (or acreage) of and estimated dollar value of:
Additional resources:
Property Tax Deferral (Oregon Small Woodlands Association)
How Forestland is Taxed in Oregon (Oregon Department of Revenue)
How Timber is Taxed in Oregon (Oregon Department of Revenue)
Timber Definitions (Oregon Department of Revenue)
Forestland Productivity Classes (Oregon Department of Revenue)
2021 Preliminary Harvest Tax Rates (Oregon Department of Revenue)
Forest Products Harvest Tax [FPHT]: (Oregon Department of Revenue)