Being identified as urban reserves will not change your farm tax deferral. Property owners who currently farm their land and receive the farm deferral can continue to do so, even if their property is brought into the UGB. The farm deferral program is tied to the use of the land, so property owners can continue to receive the farm deferral even if their zoning changes when they are brought into the UGB. For land currently zoned for Exclusive Farm Use (EFU), property owners would need to reapply for the farm deferral if they were brought into the UGB, but can continue to receive it. When a farm deferral property changes use (i.e. is no longer farmed), it will be disqualified from the deferral. Lane County Assessment and Taxation staff can discuss this process in detail with individual property owners.