OAR 150-308-1130: Application for Specially Assessed Homesite

(1) An annual application must be filed with the assessor on or before April 15 of each year to receive the special assessment on a qualified homesite associated with a farm lot or parcel in a non-exclusive farm use (non-EFU) zone. (2) An application is not required to receive the special assessment on a qualified homesite situated on: (a) A farm use lot or parcel in an exclusive farm use (EFU) zone; (b) A forestland lot or parcel in an EFU, forest use, or mixed farm and forest use zone and classified by the assessor as highest and best use forestland, designated forestland, or small tract forestland (STF); or (c) A lot or parcel that is subject to a wildlife habitat special assessment.