Jackson County, Oregon, USA

10 South Oakdale Ave, Room 300
Medford, Oregon 97501

Property Data Online

May 30, 2020
You are here : Appraisal  >  Farm & Forest
Farm/Forest and Other Specially Assessed

Please contact our office for applications, information and qualification requirements. 541-774-6084

For Exclusive Farm Use Zone (EFU Flyer) and Non-Exclusive Farm Use Zone (non-EFU Flyer), the land must be currently employed for the primary purpose for profit in money such as raising, harvesting, and selling crops; feeding, breeding, management and sale of, or the produce of, livestock, poultry, fur bearing animals or honeybees; dairying and the sales of dairy products; any other agricultural or horticultural use or animal husbandry, or any combination thereof; or the preparation and storage of the products raised on such land for human use and animal use and disposal by marketing or otherwise; stabling/boarding and training of horses; the propagation, cultivation, maintenance and harvesting of aquatic species; Christmas trees and hybrid poplar (ORS 215.203)

For any zone (Forest Flyer),  "Forest land is land which either is being held or used predominantly to grow and harvest trees of a marketable species and has been designated as forest land or is land the highest and best use of which is to grow and harvest such trees".

Open Space Lands: The area in which the designation is desired must be zoned "open space". For parcels zoned other than open space, an amendment to the comprehensive plan is required. Land designated as open space is valued at the market value according to its present use (park, sanctuary, golf course, etc.) and not as its highest and best use. Formal application by Dec. 31.

Riparian lands: Only the area located within 100 feet landward of nonaquatic vegetation along stream banks. Application through the assessor by Dec. 31. Application is processed by the Dept. of Fish and Wildlife. The land designated riparian would be exempt.

Natural Heritage Program: Division of State Lands may accept gifts or donations of real property to create a system of natural heritage conservation areas. If accepted, individuals and organizations voluntarily enter into a management agreement with the State Land Board. The land is dedicated as a conservation area and will be exempt from property tax upon approved application to the assessor.

ACP, CRP, etc.: Agricultural Conservation Program (annual set aside for farm land for the purpose of erosion control, water quality, establishment of wildlife habitat and timberland); Conservation Reserve Program (set aside of highly erodible farm land for 10 years. Also to cut production); Land that has been set aside and subject to any farm-related government program (ORS 215.203 (2) (b) (A)) and documentation from the governmental agency describing the area, then such land will qualify as special wasteland or farmland and receive the appropriate value which will recognize the restriction to the land use or receive a specially assessed value.

Farm / Forest FAQ

What is the tax difference if my property were removed from Farm Assessment?


1) Go to Property Data Online. Click on the account number of the selected property. This takes you to the account detail screen.

2) Click on Value Summary Detail. Only the segments identified as "FARM USE ZONED or UNZONED", "FARM SITE" and/or “SA OSD” have a lower assessed value as a result of the farm special assessment. 

3) Look at the column with the heading "RMV". Add together the RMV of the “FARM USE ZONED or UNZONED”, “FARM SITE” and/or “SA OSD” segments and multiply by 0.85. Now add the "Max AV" of the same segments. From that, subtract that sum from the first calculated number. Divide the answer by 1,000. (Example: Total RMV of $100,000 X 85% =$85,000. Sum of Max AV= $5,000. The difference = $80,000. This divided by 1000 = 80).

4) Locate the tax rate (in the Tax Info box near the top) and multiply by the answer above. (Example: 80 X 12.4115 = $992.92 projected additional tax). FYI, this is only a ROUGH ESTIMATE.