Oregon Tax Court Grants Farm Use Assessment for Pasturing Pleasure Horses

The Oregon Tax Court granted the taxpayer’s appeal regarding the qualification for a farm-use special assessment. The taxpayer sought requalification for 67.21 acres used for pasturing others’ pleasure horses, but the county initially disqualified the property after the taxpayer failed to return an income questionnaire. The court determined that pasturing others’ horses constitutes qualifying “farm use” under current Oregon law, finding sufficient business activity and a profit motive through the pasturing of multiple horses over several years by unrelated parties. [Holmes Family Trust v. Multnomah County Assessor, Or. Tax Ct., No. TC-MD 250247N, 05/08/26]

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