71 Acres Forestland in the City of Bend
There are 71 acres of Designated Forestland within the city limits of Bend.
Each acre of Designated Forestland in Eastern Oregon, regardless of location, is given a Special Assessment 2018-19 value of $79.38 per acre for computation of property tax by the Assessor.
The Assessor Office is the approving and granting authority of property owner submission of an Application For Designation of Land as Forestland. Approved applications are assigned Property Class 640 - Forest and qualify for the $79.38 per acre Special Assessment.
A total of 71 acres of Designated Forestland located in residential zoned areas of Bend are the top line values in this Assessor report: (Code 1001 Bend)
Each acre of Designated Forestland in Eastern Oregon, regardless of location, is given a Special Assessment 2018-19 value of $79.38 per acre for computation of property tax by the Assessor.
The Assessor Office is the approving and granting authority of property owner submission of an Application For Designation of Land as Forestland. Approved applications are assigned Property Class 640 - Forest and qualify for the $79.38 per acre Special Assessment.
A total of 71 acres of Designated Forestland located in residential zoned areas of Bend are the top line values in this Assessor report: (Code 1001 Bend)
Maximum Specially Assessed Value: $6,295
Specially Assessed Value (Measure 5): $10,309
Taxable Assessed Value: $6,293
Real Market Value: $12,721,970
Estimated tax due @ nominal $15 per thousand: $94.39
This example taxlot history shows a property tax annual payment of approx. $20 back to 2005 that included a Forest Patrol charge that was terminated this year for this property and approximately 8,000 other properties as a result of a review and revision of a 40 year old Dept. of Forestry Forestland Fire Protection boundary map. Approx $14 fee no longer applies to this tax lot in the computation of 2018-19 tax
Specially Assessed Value (Measure 5): $10,309
Taxable Assessed Value: $6,293
Real Market Value: $12,721,970
Estimated tax due @ nominal $15 per thousand: $94.39
Designated Forestland example of Special Assessment based property tax:
Taxlot https://dial.deschutes.org/Real/Index/241568
Taxlot https://dial.deschutes.org/Real/Index/241568
Taxlot overhead property view: https://dial.deschutes.org/Real/InteractiveMap/241568
Property acres:3.23
2018-19 Property tax:$3.98
Note: A 5 year back tax liability is collected upon termination of the Designated Forestland Classification.
This example taxlot history shows a property tax annual payment of approx. $20 back to 2005 that included a Forest Patrol charge that was terminated this year for this property and approximately 8,000 other properties as a result of a review and revision of a 40 year old Dept. of Forestry Forestland Fire Protection boundary map. Approx $14 fee no longer applies to this tax lot in the computation of 2018-19 tax
This link describes the general Rule: How Property Tax Works in Oregon
Oregon Property Tax Statistics compile state wide tax data and explain them.
General taxation rules are expressed in law and reduced to algorithmic computation by formulas encoded in computer applications that produce a taxpayer’s specific tax payment due amount.
What is true in the process of applying the tax computation formula to a single Designated Forestland acreage example is normally true of all acreage in the same Forestland Special Assessment classification.
The Designated Forestland Special Assessments intends to protect Foresland from urban encroachment.
What protects residential zoned areas within the City of Bend from Forestland Special Assessment encroachment?
What owners of Designated Forestland within Bend don't pay in taxes.....who does?
What is true in the process of applying the tax computation formula to a single Designated Forestland acreage example is normally true of all acreage in the same Forestland Special Assessment classification.
The Designated Forestland Special Assessments intends to protect Foresland from urban encroachment.
What protects residential zoned areas within the City of Bend from Forestland Special Assessment encroachment?
What owners of Designated Forestland within Bend don't pay in taxes.....who does?
Facts:
1. Forestland is divided into Eastern Oregon and Western Oregon for property assessment purposes.
2. Deschutes County is in Eastern Oregon
3. The purpose of ORS 321.805 is:
(1)To impose with respect to forestland in eastern Oregon a special assessment program whereby the assessed value of forestland is determined as prescribed in ORS 321.201(Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals).
(2) To establish a special assessment program as a means of:
(a) Recognizing the findings in ORS 321.817 (Legislative findings) without discriminating in favor of either eastern or western Oregon.
(b) Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber.
(c) Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestland.
(d) Promoting this state’s policy of encouraging forestry and the restocking of forestland to provide present and future benefits by enhancing the water supply, preventing erosion, providing habitat for wildlife, providing scenic and recreational opportunities and providing for needed products. [Formerly 321.408; 2017 c.315 §29]
(1)To impose with respect to forestland in eastern Oregon a special assessment program whereby the assessed value of forestland is determined as prescribed in ORS 321.201(Definition of “forestland” for ORS 321.201 to 321.222)
3. ORS 321.204
The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state. [2001 c.860 §14]
4. ORS 321.207 The Department of Revenue by rule shall develop valuation models to be used to value forestland in western Oregon and eastern Oregon.
4. (1) On or before June 1 of each assessment year, the Department of Revenue shall adopt specially assessed values of forestland, as of the assessment date for that year. The department shall certify the specially assessed values of forestland in eastern Oregon to the county assessors of eastern Oregon and the specially assessed values of forestland in western Oregon to the county assessors of western Oregon.
(2)The certified specially assessed values constitute:
(a)The department’s determination of the real market value, as of the assessment date for the tax year, of highest and best use forestland in the land class for which the certification is being made; and
(b)The specially assessed values, as of the assessment date for the tax year, of designated forestland that is assessed under ORS 321.354 (Common ownership minimum acreage requirements) and 321.833 (Common ownership minimum acreage requirements) in the land class for which the certification is being made.
(3)Upon receipt of the certified values, the county assessors shall develop tables for each assessment year that reflect, for each class and area, the values determined under this section and that express the values as values per acre. [2001 c.860 §18]
5. The 1999 Legislature established the forestland program as a special tax assessment. Landowners in this program have a reduced property tax assessment that’s intended to recognize the importance of forestland to Oregon's economy and respond to the growing pressures that urban growth was putting on natural resource lands. Forestland classified as "highest and best use" and "designated" qualifies for special assessment under the forestland program. The land is assessed at a special rate based on the typical price paid for land managed for the production of harvestable timber. This value is often less than the real market value used for taxing other properties.
https://www.oregon.gov/DOR/programs/property/Documents/specially-assessed-forestland-values.pdf
6. These certified specially assessed values constitute the specially assessed values, as of the assessment date for the tax year, of designated forestland that is assessed under either ORS 321.354 in the land class for which the certification is being made for western Oregon or ORS 321.833 (formerly 321.812) for eastern Oregon.
6. These certified specially assessed values constitute the specially assessed values, as of the assessment date for the tax year, of designated forestland that is assessed under either ORS 321.354 in the land class for which the certification is being made for western Oregon or ORS 321.833 (formerly 321.812) for eastern Oregon.
Eastern Oregon Forestland Values for July 2018 - June 30, 2019 Maximum Specially Assessed Value: $79.38 per acre.
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