You are on page 1of 4

What programs are available for forestland owners?

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

How forestland is taxed in Oregon


http://www.oregon.gov/DOR/programs/property/Pages/timber-forestland-tax.aspx

How timber is taxed in Oregon


http://www.oregon.gov/DOR/programs/property/Pages/timber-tax.aspx
Timber definitions
http://www.oregon.gov/DOR/programs/property/Pages/timber-definitions.aspx

Forestland program (ORS 321.27-390)


http://www.oregon.gov/DOR/programs/property/Pages/timber-forestland.aspx

Forest products harvest tax


http://www.oregon.gov/DOR/programs/property/Pages/timber-forest-harvest.aspx

2015 Understanding Oregons


Timber Tax Programs and How to
Complete Forms
https://www.oregon.gov/DOR/forms/FormsPubs/understanding-timber-tax_441-
409.pdf

2016 Harvest tax rates


http://www.oregon.gov/DOR/programs/property/Pages/timber-rates-current.aspx

Small tract forestland (STF) severance tax


http://www.oregon.gov/DOR/programs/property/Pages/timber-stf-severance.aspx
Small tract forestland program (ORS 321.700-
754)
http://www.oregon.gov/DOR/programs/property/Pages/timber-stf.aspx

Forestland productivity classes (ORS


321.805-855)
http://www.oregon.gov/DOR/programs/property/Pages/timber-classes.aspx

2016-17 Specially assessed forestland


values
http://www.oregon.gov/DOR/programs/property/Documents/specially-assessed-
forestland-values.pdf

Forest value history


http://www.oregon.gov/DOR/programs/property/Pages/timber.aspx

Timber

Application for Conservation Easement Special Assessment

Application for Designation of Land and Forestland


Application for Small Tract Forestland

Forest Products Harvest Tax Instructions for Form 201 (FP)

Forestland Manual

Harvesting Timber and Timber Tax

Property Tax Calendar

Small Tract Forestland Severance Tax Instructions for Form 3


Form 391 (EO)

Special Assessment Programs for Forestland

Tax Information Authorization and Power of Attorney for Rep

Understanding Oregon's Timber Tax Programs and How to C

You might also like