Farm & Forest Land Deferrals

Farm Deferral 

Many rural properties are eligible for a special assessment or deferral of some or all of their property if it is "used for a qualifying farm use."  This special assessment of the land reflects the value for agricultural productivity and not other alternative uses that may justify a higher assessment.  These programs have a potential tax payback if the farm production requirements discontinue to be met.

You may download an Information Circular for:  Assessment of Farmland in an Exclusive Farm-Use Zone PDF icon and Assessment of Farmland Not in an Exclusive Farm-Use Zone PDF icon

If you have questions or wish to file an application, you can contact our office at (503) 846-8826 and ask for assistance with Farm Deferral (please have your account number or property address for us to reference). 

Forestland Deferrals 

Many rural properties are eligible for a special assessment or deferral if the property is "used for the predominant purpose of growing and harvesting trees of a marketable species". The purpose of this program is to provide a financial incentive to property owners, in the form of reduced property values, for keeping their land in timber production. The assessed value is based on the productivity of the land for growing marketable trees. This program has a potential tax payback if the requirements discontinue to be met.

You may download information about Specially Assessed Forestland at http://oregon.gov/DOR/TIMBER/docs/441-649.pdf (94.7K, PDF)

If you have questions or wish to file, you can contact our office at (503) 846-8826 and ask for assistance with Forestland Deferral.

Forestland/Farm Deferrals - Calculation of Deferred Taxes

If you would like to know what the deferred taxes would be if land currently under farm or forest deferral were to be disqualified, please submit the form below along with a check for the $56 fee.

Mail to:

Washington County - Appraisal Division
155 N First St., Ste. 230, MS 8A 
Hillsboro, OR 97124-3072