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Agriculture/Forestry/Horticulture/Wildlife Conservation Property Use Value Assessment

Use Value Assessment & Taxation of Agricultural, Horticultural, and Forestlands


The Land Use Deferment is designed for those property owners who grow agricultural, horticultural or forestry products on their land.

A county may appraise agricultural and horticultural land based on typical farm rents and forest land based on its ability to produce timber rather than its market value, provided that the owner qualifies under certain criteria. These criteria include ownership, income, size of the tract in actual production and whether the farm or forest is under sound management.

The application for this exclusion must be made with the Tax Department during the regular listing period or within 30 days from a change in the property's assessed value or within 60 days of purchasing property that previously qualified.

Use Valuce Assessment & Taxation of Wildlife Conservation Land

Land that is managed in accordance to a Habit Conservation Agreement with the North Carolina Wildlife Resourses Commission is eligable for reduced use-value assessment.

The Wildlife Conservation Land must consist of at least 20 contiguous acres and managed in a way to protect the habitat of one or more propected species. The maximun number acres that is alowed a reduced tax assessment is 100 acres.

The application for this exclusion must be made with the Tax Department during the regular listing