Do timber and firewood count as farm sales?
The sale of forest products generally do not count as the sale of a farm product for meeting the income requirements or entent to make a profit from a farm use activity. Note: If Non-EFU farmland has been disqualified for not meeting farm income requirement there is a special provision to allow abatement of additional tax under ORS 308A.119 for the growing of forest products. Firewood is not a farm product. Up to 20 acres can be identified for farm use special assessment as a woodlot. ORS 308A.056(3) identifies woodlots as being currently employed and does not require the woodlot acres to produce any farm income. Income from the sale of wood products cannot be used to meet farm income or intent for profit requirements.
