OR HB4004

Exempts forestland owners from additional "disqualification" taxes when their land loses special tax assessment status due to insect or disease damage that prevents meeting reforestation requirements

Applies to designated forestland in western Oregon, designated forestland in eastern Oregon, and small tract forestland that qualify for special property tax assessments

Requires the State Forester to have suspended density and stocking requirements for reforestation and approved an alternate reforestation plan under ORS 527.745

Landowners must submit the approved alternate plan to the county assessor by July 1 of the relevant property tax year to receive the benefit

Takes effect on the 91st day following adjournment of the 2026 regular legislative session