Agricultural Exemption


NC DOR Present Use Valuation Program Guide

Agricultural land is land that is a part of a farm unit actively engaged in the commercial production or growing of crops, plants, or animals under a sound management program. Agricultural land may include some woodland and wasteland but it must be appraised as woodland and wasteland.

The requirements for an agricultural deferment are as follows:

  • May consist of more than one tract of agricultural land, but at least one of the tracts must meet the qualification requirements and each tract must be under a sound management program
  • One tract must consist of at least 10 acres that are in actual production of commercial products
  • Must have produced an average gross income of at least $1,000 for the three years preceding January 1 of the year in which this benefit is claimed. Gross Income includes income from the sale of agricultural products produced on the land and any payments received under a government soil conservation or land retirement program
  • If individually owned, the property must be the owner’s residence or have been owned by the current owner or a relative of the current owner for four years preceding January 1 of the year in which this benefit is claimed

All applications must be filed during the regular listing period (January 1 to January 31) or within 30 days of the notification of change in value.

Forestry and Agriculture Use Application (PDF)

Affidavit for the Continued Use Application