I have farmland. Can my homesite also receive special assessment?
EFU homesites used in conjunctionwith qualifying farm use land will receive homesite special assessment (No application is required) Non-EFU Homesites used in conjunction with qualifying farm use land will receive homesite special assessment by a separate application as specified in ORS 308A.253. Non_EFU homesites rarely qualify because most owners do not receive more than one-half of their personal adjusted gross income from farming. If land is owned by husband and wife, both personal incomes are added together. Because of the strict personal income requirements of Non-EFU homesites most qualifying homesites will be homesites on EFU land. Oregon Land Classification System The major classes are identified by roman numberals I through VIII. Classes I through IV cover land which is, or could be, tilled. Classes V, VI, and VII cover land not tillable because of steep slopes, rocky soils, and other limiting factors. Class VIII is generally unusable land. Following are descriptions of the e
