Present Use Value Forms:
Please allow two to three (2-3) business days for processing of the AV-6 and AV-7
Questions regarding the impact of the 2022 Reappraisal on the Present Use Value Program? Click here to view our presentation for more information.
The NC Legislature enacted a program entitled "Land Use Program" which allows for reduced tax values for individually owned property involved in agricultural, horticultural or forestry management. Basic eligibility requirements for each are:
Agriculture land consisting of one or more tracts, one of which consists of at least 10 acres that are in actual production and that for the three years preceding January 1 of the year for which benefit is claimed, have produced an average gross income of at least $1,000.
Horticulture land consisting of one or more tracts, one of which consists of at least 5 acres that are in actual production and that for the three years preceding January 1 of the year for which benefit is claimed, have an average gross income of at least $1,000.
Forestry land consisting of one or more tracts, one of which consists of at least 20 acres that is under a sound management program.
If you have questions or would like to receive an application, please contact:
Harnett County Tax Department
305 W. Cornelius Harnett Blvd
Lillington, NC 27546
or email: PUV@harnett.org
History of Present Use Value
* Prior to 1971 North Carolina statutes allowed counties to tax at a percentage of market value other than 100%
* In 1971 state law changed, requiring real property to be taxed at 100% of market value.
* In the early '70's North Carolina was becoming a prime destination site for relocating companies.
* As business and people entered the state, land values escalated.
* Skyrocketing land sales became the basis for new tax values at the 100% market level.
* Farmland, once worth $500 per acre, were now worth 10 times that.
* It soon became only a matter of time before farmers found they would be forced out of farming by taxes.
* Legislation was passed in 1973 that created the Present-Use Value Program.
* Since 1973 legislation has been progressively enacted, easing the restrictions and allowing more properties into the program.
How Values are Determined
* Annually, NCSU develops land-use values based on soil types and their value in growing corn, soy beans, and pine trees.
* Every revaluation, the NCSU generated rates are adopted as a part of the county "Schedule of Values"
* Use Values are generated by multiplying acreage of each soil type by the appropriate rate per acre.