Forestland Exemption


NC DOR Present Use Valuation Guide

Forestland means land that is a part of a forest unit that is actively engaged in the commercial growing of trees under a sound management program. Forestland includes wasteland that is a part of the forest unit, but the wasteland included in the unit shall be appraised under the use value schedules as wasteland. The requirements for a forestland deferment are as follows:

  • May consist of more than one tract of forestland, 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 20 acres that are in actual production and are not included in a farm unit.
  • 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 the benefit is claimed.


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

Affidavit of Continued Use Application