Present Use Value Program
The North Carolina General Assembly, under General Statute 105-277.2, has granted county tax offices the ability to consider the value of
specific properties by the PRESENT-USE value, also called the Land Use Value, rather than on the market value.
Property taxes in all Present-Use programs are deferred taxes, meaning that the deferred portion of the taxes become due and payable with
interest and penalties of the current and three preceding years when a property fails to meet any of the conditions or requirements for
classification. It is the property owner’s responsibility to notify the tax Administrator’s office of any changes in the size, ownership,
use or income of the property.
Currently, there are four programs where the land is valued on the present use; Agriculture, Horticulture, Forestry, and Wildlife.
Each program has different requirements which you can read about here.
These programs are voluntary and if you feel your land qualifies, an application must be submitted to the Tax Administrator’s office.
Applications must be submitted during the annual listing period of January 1st through January 31st.
To apply for the Agriculture, Horticulture or Forestry Present-Use please fill out, sign and submit FORM AV-5. To apply for the Wildlife
Conservation Program, please fill out, sign and submit FORM AV-56.
Submit completed applications to: Tax Administration, PO Box 449, Fayetteville NC, 28302, or call our office at (910) 678-7559 if you need
assistance or have any questions.