Oregon legislation · 2026 Legislative Measures
Oregon HB4130: Relating to farm use.
Status: Chaptered, April 13, 2026
Digest: The Act would grant the tax break for land that is in "farm use" to land under a processing facility. The Act would clarify what "preparing" farmland products and by-products means in the context of the tax break. (Flesch Readability Score: 69.5). [ Digest: The Act would clarify what "preparing" farmland products and by-products means in the context of the tax break for land that is in "farm use." (Flesch Readability Score: 66.4). ] Allows property tax special assessment for land under processing facilities. Clarifies , for purposes of the special assessment, the meaning of "preparing" products or by-products raised for human or animal use on a farm unit for purposes of the definition of "farm use."
What the bill says
From the enrolled text, March 6, 2026:
83rd OREGON LEGISLATIVE ASSEMBLY--2026 Regular Session House Bill 4130 Sponsored by Representatives BOSHART DAVIS, RESCHKE, PHAM H; Representatives LEVY B, MCLAIN, OWENS, Senator MANNING JR (Presession filed.) CHAPTER ................................................. Relating to farm use; creating new provisions; and amending ORS 308A.056, 308A.062 and 308A.077. SECTION 1. ORS 308A.056 is amended to read: 308A.056. (1) As used in ORS 308A.050 to 308A.128, "farm use" means the current employment of land for the primary purpose of obtaining a profit in money by: (a) Raising, harvesting and selling crops. (b) Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof. (c) Dairying and selling dairy products. (d) Stabling or training equines, including but not limited to providing riding lessons, training clinics and schooling shows. (e) Propagating, cultivating, maintaining or harvesting aquatic species and bird and animal species to the extent allowed by the rules adopted by the State Fish and Wildlife Commission. (f) On-site constructing and maintaining equipment and facilities used for the activities described in this subsection. (g) Preparing, storing or disposing of, by marketing, donation to a local food bank or school or otherwise, the products or by-products raised for human or animal use on land described in this section. (h) Implementing a remediation plan previously presented to the assessor for the county in which the land …