Oregon Code § 307.827·Enacted ·Last updated March 01, 2026
Statute Text
Environmentally sensitive logging equipment.
(1) Environmentally sensitive logging equipment is
exempt from ad valorem property taxation.
(2) As used in
this section:
(a) Environmentally
sensitive logging equipment means logging equipment that was originally
manufactured after 1992.
(b) Logging
equipment means machinery and equipment:
(A) Used or held
for use in logging or forest management operations involving timber harvest,
including the felling, bucking, yarding, loading or utilization of timber, logs
or wood fiber in the forest, or used or held for use in reforestation, forest
vegetation restoration, site preparation, vegetation control, stand and tree
improvement or thinning;
(B) That is
specifically designed for activities related to water quality or fish and
wildlife habitat protection in the forest; or
(C) Consisting of
excavators used or held for use in logging road construction, maintenance,
reconstruction or improvements, including the closing or obliterating of
existing forest roads.
(c) Logging
equipment does not include:
(A) Equipment
used in nonforest applications for more than 20 percent of the tax year, as
measured by the operating hours of the equipment.
(B) Equipment
used or held for use in the manufacturing or milling of forest products.
(C) Power saws,
hand tools, blocks or pulleys that are not a part of the equipment, rigging,
shop equipment or support equipment.
(D) Logging
equipment that is exempt from tax under ORS 307.831. [1999 c.957 §3; 2009 c.852
§1; 2021 c.528 §7]