Oregon water rules allow extensions and delay some forestland taxes

County assessors defer additional taxes for some small tract forestland that loses its special tax status. This applies to land that qualified as small tract forestland and lost that status solely because of Douglas-fir mortality. The owner must send the county assessor a written request and attest that Douglas-fir mortality affected the land by July 1 of the assessment year. If the land loses special status for another reason, the deferred taxes become due under the usual rules. This deferral provision ends on January 2, 2028.

The Water Resources Department promotes enrollment in a federal conservation program and may make grants, contracts, or direct payments to enrollees. The department promotes enrollment for Oregon water users who voluntarily cancel groundwater rights where the state does not allow new groundwater rights for irrigation. The department may use grants, contracts, or direct payments to carry out this work.

The Water Resources Department may grant certain water permit holders one extension to finish construction and put water to beneficial use. These provisions cover water right permits for irrigation and other uses, including municipal, quasi-municipal, and group domestic uses. For permits other than municipal, quasi-municipal, and group domestic uses, government permit delays or appeals must have delayed the project, and the holder must apply by the original or previous deadline. Municipal extensions require good cause and an approved water management and conservation plan. Use of the undeveloped portion of the permit also requires plan approval. For quasi-municipal and group domestic permits, the department must find good cause and weigh significant delays caused by other government requirements. For most nonmunicipal permits, one extension may last up to seven years from approval. Quasi-municipal extensions may last up to 20 years and group domestic extensions up to 10 years. Municipal permits may receive extensions beyond their permit deadlines under the stated conditions.

A proposed final order on certain water right applications becomes final automatically if no timely protest is filed. This applies to department applications for new water rights or changes to existing water rights, permits, registrations, or licenses. The proposed order must say it will become final under this rule. The department may withdraw the proposed order for reconsideration within 33 days after the protest period closes. The order becomes final 33 days after the protest period closes.

Water right permit holders may obtain a certificate for a supplemental water right without using water from that source if the stated conditions are met. This applies to supplemental water rights, which provide water from an additional source alongside a primary water right. The holder must have a facility able to handle the full approved amount and be ready and able to use it. Water must have been available from the primary source and used under its permit, or the supplemental source must have been unnecessary because of climate conditions.