HB 4130 — Relating to farm use.

83rd OREGON LEGISLATIVE ASSEMBLY--2026 Regular Session A-EngrossedEnrolled House Bill 4130 Ordered by the House March 3 Including House Amendments dated March 3 Sponsored by Representatives BOSHART DAVIS, RESCHKE, PHAM H;

Representatives LEVY B, MCLAINMCLAIN, (Pre-OWENS, sessionSenator filed.)MANNING SUMMARYJR The(Presession followingfiled.) summaryCHAPTER is................................................. not prepared by the sponsors of the measure and is not a part of the body thereof subject to consideration by the Legislative Assembly.

ItAN isACT anRelating editor’sto brieffarm statementuse; of the essential features of the measure.

The statement includes a measure digest written in compliance with applicable readability standards.

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.” A BILL FOR AN ACT Relating to farm use;

(2) “Farm use” does not include the use of land subject to timber and forestland taxation under NOTE:ORS chapter 321, except land used exclusively for growing cultured Christmas trees or land de- scribed in ORS 321.267 (3) or 321.824 (3) (relating to land used to grow certain hardwood timber, including hybrid cottonwood).

Matter in boldfaced type in an amended section is new;

matter [italic and bracketed] is existing law to be omitted.

New sections are in boldfaced type.

LC 50 A-Eng.

HB 4130 ORS chapter 321, except land used exclusively for growing cultured Christmas trees or land de- scribed in ORS 321.267 (3) or 321.824 (3) (relating to land used to grow certain hardwood timber, including hybrid cottonwood).

Enrolled House Bill 4130 (HB 4130-A) Page 1 (d) Land not in an exclusive farm use zone that has not been eligible for assessment at special farm use value in the year prior to planting the current crop and has been planted in orchards, cultured Christmas trees or vineyards for at least three years;

(A) Grown on lands used exclusively for that purpose, capable of preparation by intensive cul- [2]tivation A-Eng.methods such as plowing or turning over the soil;

HB 4130 tivation methods such as plowing or turning over the soil;

Enrolled House Bill 4130 (HB 4130-A) Page 2 (A) A facility for the processing of farm products as defined in ORS 215.255, whether or not located on land within a farm use zone and without regard to the amount of floor area dedicated to farm product processing;

However, if land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232, at its real market value as defined by law without regard to this section, and shall be assessed at its assessed value under ORS 308.146 or as otherwise provided by law.

(2)(a)(A) The application shall be made upon forms prepared by the Department of Revenue and [3]supplied A-Eng.by the county assessor and shall include any information as may reasonably be required to determine the entitlement of the applicant.

HB 4130 supplied by the county assessor and shall include any information as may reasonably be required to determine the entitlement of the applicant.

Enrolled House Bill 4130 (HB 4130-A) Page 3 SECTION 4.

[4]Passed by House March 3, 2026 Received by Governor:

........................M.,........................................................., 2026 .....................................................Approved:....................

Timothy G.

Sekerak, Chief Clerk of House ........................M.,........................................................., 2026 ..................................................................................

Julie Fahey, Speaker of House ..................................................................................

Tina Kotek, Governor Passed by Senate March 6, 2026 Filed in Office of Secretary of State:

........................................................................................................................................., 2026 Rob Wagner, President of Senate ..................................................................................

Tobias Read, Secretary of State Enrolled House Bill 4130 (HB 4130-A) Page 4