There are two separate farm use programs, one for properties that are zoned exclusively for farm use (EFU) and another for properties that are zoned something other than for exclusive farm use.
There are two distinct forest land special assessment programs for Western Oregon. The first is called Western Oregon Forest Land and Privilege Tax (WOFLAPT) and the other is Small Tract Forestland (STF).
The Oregon Department of Revenue has information on all of these programs on their web site. Many of the following links for publications and forms will direct you to the Oregon Department of Revenue site in order to ensure you have the most up-to-date versions. If the link has been broken, please contact us and we will correct it.
Senior and disabled property owners may be eligible to have their property taxes deferred on their owner-occupied residence.
To determine if you might be eligible, download the Program Criteria.
For additional information, please see the Department of Revenue’s website on Deferral Programs.
Disabled Veteran or Surviving Spouse of a Veteran
If you are a disabled veteran or the surviving spouse of a veteran, you may be entitled to the Veteran's Property Tax Exemption offered by the State of Oregon. Your are eligible for this exemption if:
If you meet the above criteria, a portion of the assessed value of your residential property would be exempt from property tax. You must file an application with the County Assessor between January 1 and April1 for the following tax year. More Information can be found in the Department of Revenue Publication, Disabled Veteran or Surviving Spouse Property Tax Exemption.
Active Military Service Members
You are eligible for this exemption if:
If you meet the above criteria, a portion of the assessed value of your residential property would be exempt from property tax. You must file a claim with the Assessor's Office for each tax year during which you served, or will serve, at least one day of your qualified service.
Oregon laws provide a property tax exemption for property owned, being purchased or leased by certain qualifying organizations. The most common qualifying entities are:
There are specific eligibility requirements for each organization. For more information, see the Department of Revenue publication, Property Tax Exemptions for Specified Organizations.
Federal, State and Local Government Property
Federal, State and Local Government Property is exempt without application. However, if any portion of the property is leased to a taxable owner, that portion is no longer exempt. For non-profit organizations that lease from a federal, state or local government entity, they may be eligible for exemption if they file an application and can meet the qualifications for Property Tax Exemptions for Specified Organizations.
Oregon's enterprise zones offer a unique resource to Oregon communities, and an excellent opportunity for businesses growing or relocating in Oregon. Primarily, enterprise zones exempt businesses from local property taxes on new investments. In Columbia County, there are currently two enterprise zones, South Columbia County, which serves areas of Scappoose, Saint Helens and Columbia City, and Lower Columbia Martime, which serves areas of Rainier, Clatskanie, Port Westward and Wauna Industrial Park. For more information on Oregon Enterprise Zone Exemption, please visit Business Oregon.