Property Tax

People who buy or sell large tracts of forestland in Oregon consider the productivity of the land to determine price. Higher productivity land is generally more valuable. Buyers and sellers generally appraise forestland based on the acres and value in each site class.

Western Oregon

For the purpose of property taxation, we assign value to forestland in western Oregon by classifying land into eight productivity classes.
 
Within the forest industry, a common way of expressing site quality in western Oregon is using five classes of site ranking.
 
During the 1960s and 1970s, Revenue staff visited private forestland in western Oregon to classify each 40-acre block of land into a site class. The average site class was determined by using site measurements of trees, topographical features, vegetation types, and soil types. The five site classes are related to Revenue’s eight productivity classes as shown in the table below.
 
The FX class is used for non-productive forestland within a forested property. Examples of non-productive land valued as forestland include rock outcrops, swamps, ponds, utility easements, and some rock pits.
​Western Oregon Land ​
Productivity Class​ Site Class
FA I+, I, I-
FB II+, II
FC II-, III+
FD
III
FE III-, IV+
FF IV, IV-
FG V
FX Below site V

Eastern Oregon

Forestland in eastern Oregon is not assigned productivity classes. Consequently, there’s no FX classification. However, at least 80 percent of the total area must meet minimum stocking requirements. For details on stocking requirements, see page 2-8 of our Forestland Manual, 150-303-424.