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Present Use Value

The North Carolina Legislature enacted the present use value program to allow for reduced tax values of individually owned property involved in agricultural, horticultural or forestry management. Basic requirements of eligibility for each are listed below.

Agricultural Land Use

  • Agricultural land consisting of one or more tracts, one of which consists of at least 10 acres that are in actual production and,
  • For the three years preceding January 1 of the year for which the benefit is claimed, have produced an average gross income of at least $1,000.

Horticultural Land Use

  • Land consisting of one or more tracts, one of which consists of at least five acres that are in actual production and,
  • For the three years preceding January of the year the benefit is claimed, have either produced an average gross income of $1,000 or been used to produce evergreens intended for use as Christmas trees and meet gross income requirements.

Forestland Land Use

  • Forestland consisting of one or more tracts, one of which consists of at least 20 acres that are in actual production and
  • Not included in a farm unit.

To apply for participation or to find out if you may be eligible, contact us.