Deferment and Special Use Exemptions

Present Use Deferment Program (NCGS 105-277.2 thru 277.7)

Application Deadline - January 31

Property tax deferral is provided by this program for qualifying property involved in agricultural, horticultural, or forestry management. Eligibility requirements must be met for Sound Management, Ownership, Income, Acreage.

North Carolina Wildlife Conservation Program (105-277.15)

Application Deadline - January 31

Wildlife Conservation Statute

Wildlife Conservation Application

Effective for the 2010 tax year, the North Carolina Legislature has approved a Wildlife Conservation Program. Although not a part of the Present Use Value (Farm Use) Program, it does require that land in the program be assessed as if it were agriculture land. The statute defines the types of habitats and species that will qualify land for the program. The land must consist of at least 20 acres and no more than 100 acres in any one county. The land must be managed under a written Wildlife Habitat Conservation Agreement with the NC Wildlife Resources Commission. Basic eligibility requirements must be met regarding: Ownership, Acreage, Income, Sound Management.

Property Tax Exemptions (NCGS 105-277.8 thru 278.8)

Application Deadline - January 31

Property Tax Exemption Application

North Carolina General Statutes allow for certain types of property to be exempt from property taxes if they meet the requirements specified by the statutes. Some types of exempt property may include, but are not limited to:

  • property used for religious purposes
  • property set aside for burial purposes
  • property used for educational, scientific, or literary purposes
  • property used for charitable purposes

To apply for exemption, an application must be filed with the Revaluation Department during the regular listing period, which is the month of January.

To find out more about Tax Exemptions or Deferments contact 704-920-2428.