Vitiritti, Pasqualina Magistrate 2020-21

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1 Special Assessment Programs Under OAR 150-308-1530, when land is disqualified, an application may be submitted for another special assessment program under ORS 308A.724 within 30 days after the date on the notice of disqualification or by August 1 of the year in which the notice is mailed,whichever is later. Exclusive Farm Use ORS 308A.062: Any land that is within an exclusive farm use zone and that is used • exclusively for farm use. "Farm use," means the current employment of land for the primary purpose of obtaining a profit in money. Farm use is defined under ORS 308A.056. Non-exclusive Farm Use ORS 308A.068: Any land that is not within an exclusive farm use zone that is being used for farming and produces a minimum gross income requirement. Under ORS 308A.724(2), the owner of a property shall have five years;beginning with the first year application is made,to meet the qualification requirements. Designated Forestland ORS 321.358: You must have at least two contiguous acres in one ownership with _a minimum stocking of 200 trees of a merchantable species per acre, or have an acceptable plan for establishment of the minimum stocking requirement. As part of this change, you may submit the acceptable stocking plan along with a completed application to the Assessor's Office. Small Tract Forestland ORS 321.706: Eligible owners,having at least 10 acres but less than 5,000 acres of qualified forestland, may submit an STF option application to have their forestland special assessment reduced from the statutory 100% to the STF option of 20% of the statutory specially assessed value. The resulting tax savings will subject the qualifying property to a severance tax at the time of harvest of any marketable timber. Any land under this special assessment must also have a second qualifying application for Designated Forestland. Wildlife Habitat Conservation and Management ORS 308A.424: A program initiated through the Oregon Department of Fish and Wildlife (ODFW). When a Wildlife Habitat Conservation and Management (WHCM) plan is approved by the ODFW and is being implemented, the owner of the land subject to the plan may apply to the county assessor to receive Wildlife Habitat special assessment. Applications are available from, and are to be submitted to, the Assessor along with a copy of the approved WHCM plan and a Certification letter from the ODFW. Land disqualified from Wildlife Habitat may not change to another special assessment without first satisfying the requirements of ORS 215.236(5). Open Space Lands ORS 308A.727: Submit an application to the Assessor. Within 10 days of the application the Assessor will refer the application to the appropriate planning commission for approval under ORS 308A.309 and 308A.312. The application shall be acted upon in the same manner as an amendment to the comprehensive plan. As specified under ORS 308A.718,this change in special assessment is restricted to certain golf courses under ORS 308A.727. Riparian Lands ORS 308A.356: Submit an application to the Oregon Department of Fish and Wildlife for property tax exemption for improving or maintaining qualifying Riparian lands. Streamside lands (riparian) up to 100 feet from a stream can be included in this tax exemption program. Conservation Easement ORS 308A.450: Submit an application to the Assessor. The land must have a recorded conservation easement that demonstrates the land is capable of meeting the requirements for being considered exclusively for conservation purposes under section 170(h) of the Internal Revenue Code.The conservation easement must be in perpetuity. G:\GROUPDIR\Assessor\FARtv1\2020 Account Pites1R13218 Disquat Letter.docx