Oregon Tax Court Upholds Columbia County Assessor’s Forestland Special Assessment Disqualification

The Oregon Tax Court issued a decision upholding the Columbia County Assessor’s disqualification of 2.0 acres of taxpayer’s 6.6-acre property from forestland special assessment for the 2024-25 tax year. The county disqualified the property because it failed to meet minimum stocking requirements after finding no tree growth on aerial photos and a site visit. Although the taxpayer took subsequent actions to replant trees and provided a forest management plan, the court found the actions insufficient to qualify the property for the 2024-25 tax year. [Triplett (Todd) v. Columbia Cnty. Assessor, Or. T.C., No. TC-MD 240562N, 06/17/25]

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