Small Tract Forestland (STF) Option
馃嚭馃嚫 OR, United States 路 Oregon Department of Revenue and county assessors
Owners of 10 to under 5,000 acres of forestland pay annual property tax on only 20 percent of the forestland value, with the rest recovered as a severance tax when timber is harvested
Oregon taxes forestland on a special forestland value rather than market value. The Small Tract Forestland program (ORS 321.700 to 321.754) goes further for small woodland owners: land is taxed at 20 percent of the forestland special assessment value, and a per-thousand-board-foot STF severance tax is paid only when timber is cut. The basic Forestland program (minimum 2 acres) carries no severance tax. Both require enough trees to meet Oregon Forest Practices Act stocking and species standards.
Who qualifies
At least 10 acres but fewer than 5,000 acres of Oregon forestland, counting all forestland in the tax lot and contiguous parcels. Land must meet Forest Practices Act stocking standards, or at least 20 percent (minimum two acres) must meet them with a written plan to plant the rest within five years. Land disqualified from STF cannot requalify for five years.
How to apply
Get the Small Tract Forestland application (form 150-390-001) from your county assessor or oregon.gov/dor; if the land is not already classified as forestland, file the designated forestland application too. Some counties charge an application fee (Clatsop County: $75). Once enrolled the land stays in STF until sold or its use changes; disqualification triggers repayment of up to 10 years of tax savings.
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