The Present-Use Value Program

Effective January 1, 1974, the General Assembly enacted a voluntary program that allows certain agricultural land, horticultural land, and forestland to be assessed at its present-use value. This manual seeks to provide a thorough, but not exhaustive, explanation of the present-use value program, as it exists at the time of publication.

Learn more about the North Carolina Department of Revenue at their web site: http://www.dor.state.nc.us/