Let Farmers Fly › Oregon › Oregon tax rules for farm machinery
Oregon tax rules for farm machinery
Oregon Department of Revenue and county assessors: Not a payment. Standing rules.
Verified Oct 14, 2026 against oregon.gov · Report a change
What it pays
See below
Not a payment.
You pay first
N/A
Not applicable. · not confirmed
Buy before approval?
N/A
Not applicable. · not confirmed
Drones
Ask the agency
Neither "drone" nor "aircraft" appears in ORS 307.394; county assessors decide.
Who can apply
Oregon farms.
What it covers
No sales tax in Oregon. ORS 307.394 exempts farm machinery and equipment used or held for use primarily in preparing land or planting, raising, cultivating, irrigating, harvesting or storing farm crops from property tax; returns are due March 15. · not confirmed
Drones: ask the agency before you count on it
Neither "drone" nor "aircraft" appears in ORS 307.394; county assessors decide. Ask the assessor.
What that means for you: equipment is an allowed purpose and drones are not named. Nobody can promise approval. If you plan to ask, describe the exact use and tie it to a practice the agency already recognizes.
Question to send Oregon Department of Revenue and county assessors (copy and edit)
"I farm [acres, crop] in [county]. Would a [make, model] agricultural drone used for [spot spraying / variable-rate fertilizer / cover-crop seeding] be considered eligible under Oregon tax rules for farm machinery, and what would you need from me to decide?"
Money and timing
Not a payment. Not applicable. · not confirmed
| Item | What the record says |
|---|---|
| Opens | Not stated |
| Deadline | Personal property returns due March 15. |
| When money arrives | Not applicable. · not confirmed |
| Repayment | Not applicable. · not confirmed |
| Equipment origin rules | Not applicable. · not confirmed |
Standing rules.
Paperwork
Personal property return to the county assessor. · not confirmed
Where this comes from
Every quoted line below was copied from the official page the research harness captured, and checked again against that capture when this site was built. Lines marked "not confirmed" elsewhere on this page have no quote yet.
| Fact | Official wording | Source | Checked |
|---|---|---|---|
| Program name | 307.394 | oregonlegislature.gov · capture 116 | Oct 14, 2026 |
| Agency | Department of Revenue | oregon.gov · capture 90 | Oct 14, 2026 |
| Kind of help | 307.394 | oregonlegislature.gov · capture 116 | Oct 14, 2026 |
| Who can apply | used or held for use primarily in the preparation of land or the planting, raising, cultivating, irrigating, harvesting | oregonlegislature.gov · capture 116 | Oct 14, 2026 |
| Status | The following property is exempt from ad valorem property taxation | oregonlegislature.gov · capture 116 | Oct 14, 2026 |
| Deadline | must file a return by March 15 | oregon.gov · capture 92 | Oct 14, 2026 |
| What it pays | Oregon doesn't have a general sales or use/transaction tax. | oregon.gov · capture 90 | Oct 14, 2026 |
| What it pays | The following property is exempt from ad valorem property taxation | oregonlegislature.gov · capture 116 | Oct 14, 2026 |
| Official page | personal property | oregon.gov · capture 92 | Oct 14, 2026 |
Record oregon-farm-tax-rules v2, approved; automatic checks run Oct 15, 2026.
Ask about this program
Answers come only from the verified program records on this site. Every answer shows the agency's own words and the date we checked them. When the records don't say, it tells you to ask Oregon Department of Revenue and county assessors.
Not live yet: the assistant is being built. Until then, use the program pages and the contact on each one.