Oregon Department of Revenue

Rule Rule 150-307-0420
Agricultural Land Devoted to Agricultural Purposes as Real Property


The term “land” as used in ORS 307.320 (Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land) differs from the definition of “land” in 307.010 (Definitions of “land” and “real property” for state property tax laws)(1) in that it is limited to the land itself. It is land that has a classification as agricultural land and is being used for agricultural purposes such as raising and harvesting crops or rearing, feeding and management of livestock.


For the purpose of advalorem taxation, deciduous trees, shrubs, plants and crops in, under, or growing upon agricultural land devoted to agricultural purposes are wholly exempt from such taxation and need not be listed upon the assessment roll. (See OAR 150-308-0390 (Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes).)

Last accessed
Jun. 8, 2021