Farm-use tax rules cover land used with processing facilities

The farm-use definition treats land under a processing facility, including nearby land used with it, as land currently used for farming. A processing facility can handle farm products under ORS 215.255, whether or not it is in a farm-use zone and regardless of the amount of space used for processing. It can also be an approved farm-crop biofuel facility. The land remains subject to the program’s other eligibility and disqualification rules. The definition includes facilities used for farm products and certain biofuel activities. This provision applies to property tax years beginning on or after July 1, 2027.

Owners seeking special farm-use assessment for covered processing-facility land must apply to the county assessor by April 1. The requirement covers exclusive farm-use-zone land and nonexclusive farm-use-zone farmland seeking special assessment for land under or used with a processing facility. Applicants must provide information showing that the facility meets the statutory definition of a processing facility. Applications must include an affidavit or affirmation that the statements are true. The application must use the required form and include other information the assessor reasonably requires. The deadline is April 1 of the first assessment year for which the owner seeks the special assessment. This provision applies to property tax years beginning on or after July 1, 2027.