To request an application for the Land Use Program, please call our office at 919-856-5400. The completed application must be filed with the Revenue Department during the regular listing period, which is from January 1 through January 31 each year. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application for deferment received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.


Agricultural (Farm Use)

Agricultural land means 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 includes 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 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.
  • 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 the agricultural products produced from the land and any payments received under a governmental 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.
Forest Land
Forest Land means land that is part of a forest unit that is actively engaged in the commercial growing of trees under a sound management program. Forest Land includes wasteland that is 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 Forest Land deferment are as follows:
  • May consist of more than one tract of Forest Land, but at least one of the tracts must meet the 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.
Horticultural
Horticultural land means land that is a part of a horticultural unit that is actively engaged in the commercial production or growing of fruits or vegetables or nursery or floral products under a sound management program. Horticultural land includes woodland and wasteland that is a part of the horticultural unit, but the land included in the unit shall be appraised under the use value schedules as woodland or wasteland. The requirements for a horticultural deferment are as follows:
  • May consist of more than one tract of horticultural land, but at least one of the tracts must meet the requirements and each tract must be under a sound management program.
  • One tract must consist of at least 5 acres that are in actual production.
  • 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 the horticultural products produced from the land and any payments received under a governmental 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 the benefit is claimed.
WILDLIFE CONSERVATION
North Carolina General Statute (NCGS) 105-277.15 allows a property tax deferral program for landowners who manage their land for wildlife conservation purposes.
 
To qualify for the program, the following conditions must be met:
  • The land must consist of at least 20 contiguous acres. No more than 100 acres of an owner's land in a county may be classified under this program.
  • The land must be owned by an individual, a family business entity, or a family trust and must have been owned by the same owner for the previous five years. Land owned by a business entity is not eligible for classification under this section if the business entity is a corporation whose shares are publicly traded or one of its members is a corporation whose shares are publicly traded. Exceptions to ownership apply.
  • The land must be managed under a written wildlife habitat conservation agreement with the North Carolina Wildlife Resources Commission that is in effect as of January 1 of the year for which the benefit of is claimed. The conservation agreement must provide for one or both of the following:
    • Protect an animal species that lives on the land and, as of January 1 of the year for which the benefit of this section is claimed, is on a North Carolina protected animal list published by the Commission under NCGS 113-333.
    • Conserve any of the following priority animal wildlife habitats: longleaf pine forest, early successional habitat, small wetland community, stream and riparian zone, rock outcrop or bat cave.
  • Land classified under the Wildlife Conservation program will be appraised and assessed as if it were classified under NCGS 105-277.3 as agricultural land. The difference between the use value and the market value will be deferred in the same manner as agricultural land.
  • The difference between the taxes that are due on wildlife conservation land classified under this program and those that would be due if the land were taxed on the basis of its true value is a lien on the property. The difference in taxes will be carried forward as deferred taxes. The deferred taxes for the preceding three fiscal years are due and payable in accordance with NCGS 105‑277.1F when the land loses its eligibility for deferral as a result of a disqualifying event. A disqualifying event occurs when the property no longer qualifies as wildlife conservation land. 
To request an application for the Wildlife Conservation Program, please call our office at 919-856-5400. The completed application must be filed with the Revenue Department during the regular listing period, which is from January 1 through January 31 each year. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application for deferment received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.

A new application may be required under certain types of ownership changes or if there is a change in use.
 


HISTORICAL BUILDING PROGRAM
Real property designated as a historic structure or site by a local ordinance adopted pursuant to G.S. 160A-399.4 or designated as a historic landmark by a local ordinance adopted pursuant to G.S. 160A-400.5 is designated a special class of property under authority of Article V, Section 2(2) of the North Carolina Constitution.

Property classified as historical is taxed uniformly in each local taxing unit on the basis of fifty percent (50%) of the true value of the property as determined pursuant to G.S. 105-285 and 105-286, or 105-287. After a property has been designated as historical property, the owner is required to submit a completed historical deferment application with the Revenue Department. The deferred taxes will not become due unless or until the property loses its eligibility for the benefit of this classification. This could occur because of a change in an ordinance designation or a change in the property which causes its historical significance to be lost or substantially impaired.
To request an application for the Historical Building Program, please call our office at 919-856-5400. The completed application must be filed with the Revenue Department during the regular listing period, which is from January 1 through January 31 each year. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application for deferment received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.



BUILDER'S INVENTORY PROGRAM
As of January 1, 2013, new applications may not be submitted for the program. Builders first receiving the benefit in 2012 may apply for the 2014 tax year.
Beginning January 1, 2010, North Carolina General Statute (NCGS) 105-277.1D allows application by a builder to defer taxes on the improvement portion of the total value of an unoccupied residence for which a Certificate of Occupancy has been issued. The land on which the home sits is not eligible for this program and will be taxed as usual. Deferred taxes on the residence are a lien on the real property as provided in NCGS 105-355(a).
The program allows for up to four years of deferred taxes to exist (the current tax year and up to three prior tax years). An annual application is required and is only applicable to property taxes levied in the calendar year in which the application is filed. All deferred taxes plus accrued interest become payable when the property loses eligibility because of a disqualifying event. Disqualifying events include:
  • When the builder transfers the residence
  • When the residence is occupied by the builder or by someone other than the builder with the builder’s consent
  • Five years from the time the improved property was first subject to being listed for taxation by the builder
  • Three years from the time the improved property first received the property tax benefit.
For the purpose of this tax relief program, a “builder” means a taxpayer licensed as a general contractor under NCGS 87-1 who is engaged in the business of buying, improving and reselling real property. A “residence” is an improvement, other than remodeling, renovating, rehabilitating or refinishing, by a builder to real property that is intended to be sold and used as an individual’s residence that is unoccupied, and for which a Certificate of Occupancy authorized by law has been issued.
To request an application for the Builder's Inventory Program, please call our office at 919-856-5400. The completed application must be filed with the Revenue Department during the regular listing period, which is from January 1 through January 31. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application for deferment received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.