Land Special Assessments

ORS 308A.424
Application for special assessment

  • approval


When a wildlife habitat conservation and management plan is approved by the State Department of Fish and Wildlife 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.


Application shall be made to the county assessor on forms prepared by the Department of Revenue and supplied by the county assessor.


Applications for wildlife habitat special assessment shall be made to the county assessor on or before April 1 of the first assessment year for which the assessment is desired. The application shall include:


A copy of the wildlife habitat conservation and management plan.


A certified copy of the declaration described in ORS 308A.412 (Plan submission and review) (3).


A description of the land that is the subject of the application that is sufficient for the county assessor to determine whether the land for which wildlife habitat special assessment is sought is within an area eligible for wildlife habitat special assessment.


A statement that the applicant is aware of the potential tax liability that arises under ORS 308A.703 (Additional taxes upon disqualification) upon disqualification from wildlife habitat special assessment.


An affirmation that the statements contained in the application are true.


An application to the county assessor shall be deemed approved unless, before August 15 of the year in which the application was filed, the assessor notifies the applicant in writing that the application has been wholly or partially denied.


Whether land that is subject to a wildlife habitat conservation and management plan qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. If land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) at its real market value as defined by law without regard to this section and shall be assessed at its assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year. [2003 c.539 §8]


Last accessed
May 26, 2023