Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-1130 - Application for Specially Assessed Homesite
Universal Citation: OR Admin Rules 150-308-1130
Current through Register Vol. 63, No. 9, September 1, 2024
(1) An annual application must be filed with the assessor on or before April 15 of each year to receive the special assessment on a qualified homesite associated with a farm lot or parcel in a non-exclusive farm use (non-EFU) zone.
(2) An application is not required to receive the special assessment on a qualified homesite situated on:
(a) A farm use lot or parcel in an exclusive
farm use (EFU) zone;
(b) A
forestland lot or parcel in an EFU, forest use, or mixed farm and forest use
zone and classified by the assessor as highest and best use forestland,
designated forestland, or small tract forestland (STF); or
(c) A lot or parcel that is subject to a
wildlife habitat special assessment.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308A.253
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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