Oregon Tax Court Affirms Homesite Disqualification from Farm Use Special Assessment

The Oregon Tax Court, Magistrate Division affirmed the disqualification of the taxpayer’s homesite from farm use special assessment. The taxpayer had appealed the disqualification of his homesite from farm use special assessment for not meeting non-exclusive farm use (non-EFU) zone minimum income requirements. The court found that taxpayer’s farm did not produce more than half of the adjusted gross income as required for non-EFU homesites, and determined it lacked jurisdiction to change the property’s zoning from non-EFU to EFU. [Early v. Jackson Cnty. Assessor, Or. T.C., No. TC-MD 240651G, 03/16/26]

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