Proposed Submission to Bend City Council

Bend City Council: (proposed, 1st draft)

I contend that the growing of trees within the city limits of Bend for commercial harvest of a marketable species is a land use that is contrary to the intent of city zoning regulations.  It is in fact specifically not allowed in residential zoned areas.  The county assessor has sanctioned this land use in the city of Bend contrary to city zoning rules by granting applications for for Designated Forestland property use in accordance with commercial forest management practices with the intent to harvest and sell marketable species.  There is a conflict between what the county assessor may grant as an assessment with direct land use association and the authority of the city of Bend to determine and manage land use planning and zoning.

I recommend that appropriate city zoning rules be revised to specifically prohibit growing and harvesting of marketable trees within the city for the purpose of commercial sale of wood products.  There are existing rules that adequately address the management of trees in the city.  Properties assessed at low Designated Forestland rates are predominantly high value million and multi-million properties that would otherwise be taxed in the same manner as all other properties in the city. 

It is clearly evident that the substantial tax reduction benefit of low assessment rates for Designated Forestland  is being abused within the city of Bend primarily for the purpose of tax avoidance for expensive houses on big acreage that results in substantial reduction of county tax payments that accrue to the city of Bend.  Forest Land assessment was designed to promote commercial practices in appropriate privately owned forested lands in forests not in cities.

There are  107 acres of property in the city of Bend that the  Deschutes County Assessor reports as "Designated Forest Land" property within the city (area code 1001) for tax year 2016-2017 as per this report:  Table 2A Forestland Valuation.  (Does not include the value of the homesite)

Total assessed value for these 107 city acres is $74.88 per acre = $8,012.  The assessed Real Market value is $15,489530.  All designated forestland in Eastern Oregon is assessed at $74.88 per acre no matter where the Designated Forestland exists.  In order to obtain a Designated Forestland assessment from the county assessor the applicant must apply using form: Application For Designation of Land as Forestland.  The minimum requirement is 2 acres with further requirements regarding how that acreage is used and managed.  The application requires that "Applicant attests that the predominant purpose of this land is to grow and harvest trees of a marketable species."

I have identified 14 city properties with a Designated Forestland assessment totaling 43.46 acres and submit them as an attachment.  The identity of remaining city Designated Forestland acres are unknown.  The purpose of this analysis is to focus on examples that clearly demonstrate blatant abuse of the intent and purpose of state Department of Forestry and Department of Revenue rules and regulations as well as those of the city of Bend.

Tim Lester