Professional Documents
Culture Documents
http://www.oregon.gov/DOR/FAQ/Pages/default.aspx
In addition to the Forestland Program, which is available to all forestland owners, the 2003 Legislature
passed House Bill 2197. This bill created a new Small Tract Forestland (STF) Program for people who
own at least 10, but less than 5,000 acres of forestland. The new STF Program took effect in 2004. To
obtain STF Program benefits, eligible owners must apply with their county assessor. The new STF
Program allows small woodland owners to continue to pay the majority of their forestland taxes at the time
of timber harvest.
What is the difference between "disqualified" and "inactivated" for deferral programs?
http://www.oregon.gov/DOR/FAQ/Pages/default.aspx
Disqualified means the property was sold or changed ownership, the participant moved away from the
property, or the participant died. The deferred taxes are due on August 15 of the year after the event.
Disqualified can also mean the manufactured structure or floating home was moved out of state. If this
happens, the deferred balance is due five days before the move.
If a property is disqualified, well no longer defer the taxes. There will be collections activity if the balance
isnt paid in full by the due date.
Inactivated means the participant no longer meets eligibility requirements and the program wont pay
future property taxes. The participant must reapply to get back in the program. While an account is
inactive, the taxes already paid by the state arent due, but they continue to earn interest.
Timber taxes
http://www.oregon.gov/DOR/programs/property/Pages/timber.aspx
Timber
Forestland Manual