Exemptions and Exclusions
All property, real and personal, within the jurisdiction of the State shall be subject to taxation unless exempted or excluded. North Carolina General Statutes 105-275 through 105-278.8 provides a list of exemption/exclusion types and qualifications. Motor vehicle exemptions/exclusions can be found in North Carolina General Statutes 105-330.3 and 105-330.9.
Compliance Reviews
Each county assessor is required by law to periodically review all properties that are receiving the benefit of the present-use value classification to verify that these properties continue to qualify for the classification. The General Assembly recognized that the long-term success of the program depends on the integrity of the program and the assurance that only those people who qualify for the present-use value program receive the intended benefit.
Compliance Review Frequency: agricultural and horticultural lands every 4 years. Forest lands is based on plan objectives, typically every 10 years. Wildlife conservation land is based on agreement, typically every 5-8 years.
For additional information please contact our office at (828) 586-7542 or taxadministration@jacksonnc.org
AV-10 Application for Property Tax Exemption or Exclusion
AV-11 Continuing Care Retirement Center Addendum to Form AV-10
AV-65 Builders Property Tax Exemption
Personal Property Exemptions/Exclusions
Present-Use Value
About the Program
Effective January 1, 1974, the General Assembly enacted a voluntary program that allows certain agricultural land, horticultural land, and forestland to be appraised at its present-use value. Beginning with the 2010 tax year, a new program for the taxation of wildlife conservation land went into effect.
Generally, all property in North Carolina is valued at its market value, which is the estimated price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell, and both having reasonable knowledge of the various potential uses of the property.
Present-use value (PUV) is the value of land in its current use as agricultural land, horticultural land, or forestland, based solely on its ability to produce income and assuming an average level of management. Property that qualifies for present-use value classification is appraised at its present-use value, rather than its market value. Present use value is usually much less than market value and qualifying tracts are appraised at this lower value. The tax office also establishes a market value for the land, and the difference between the market value and the present-use value is maintained in the tax assessment records as deferred taxes. When land becomes disqualified from the present-use value program, the deferred taxes for the current year and the three previous years with accrued interest, will usually become due and payable.
Classifications
Agricultural land is land that is actively engaged in the commercial production or growing of crops, plants, or animals. Examples of agricultural products include soybeans, grains, tobacco, cotton, peanuts, corn, horses, and cattle.
Horticultural land is land that is actively engaged in the commercial production or growing of fruits, vegetables, nursery products, or floral products. Examples of horticultural products include apples, peaches, strawberries, pecans, sod, shrubs, greenhouse plants, and evergreens intended for use as Christmas trees.
Forestland is land that is actively engaged in the commercial growing of trees.
Wildlife conservation land is land used for wildlife species protection, wildlife habitat protection, or wildlife reserve.
Classification Requirements
Horticultural land requires at least one 5-acre tract in production and an average annual gross income of $1,000. Agricultural land requires at least one 10-acre tract in production and an average annual gross income of $1,000. Forestland requires at least one 20-acre tract in production and the land to be managed under a written forestry management plan. Wildlife conservation land requires at least one 20-acre tract and the land to be managed under a written wildlife conservation agreement with the N.C. Wildlife Resources Commission.
Deferral Program
The present-use value program is a voluntary deferral program, not an exemption. When a property is removed from the present-use value program, either voluntarily or involuntarily, the deferred taxes for the year of disqualification (usually the current year) and the three previous years with accrued interest become immediately due and payable. Interest accrues on each year's taxes as if they had been payable on the dates on which they had originally became due, and both the principal and interest are due and payable when the property is removed from the program.
Deferred taxes are a lien on the property. When the property is being sold a voluntary payment of the deferred taxes can be made even if the new owner is interested in continuing in the program. This allows the new owner to be free and clear of the prior owner's lien. Please contact our office prior to property in the present-use value program being sold, do not assume the new owner will automatically qualify for the program.
Compliance Reviews
Each county assessor is required by law to periodically review all properties that are receiving the benefit of the present-use value classification to verity that these properties continue to qualify for the classification. The General Assembly recognized that the long-term success of the program depends on the integrity of the program and the assurance that only those people who qualify for the present-use value program receive the intended benefit.
Compliance Review Frequency: agricultural and horticultural lands every 4 years. Forestlands is based on plan objectives, typically every 10 years. Wildlife conservation land is based on agreement, typically every 5-8 years.
Ownership Requirements
Qualifying ownership is limited to individuals, certain trusts, and certain farming related business entities. All property qualifying must be individually owned. A business entity must have agriculture, horticulture, or forestry as its principal business.
At the time of application, the owner must reside on the land or have owned the land for the four (4) full years preceding January 1 of the year the application is made, unless the owner already has another tract of land in the program or is continuing use.
Application Information
The present-use value program is a voluntary program that provides the owner with preferential tax treatment if the owner and the property meet the eligibility requirements. Acceptance into the program also requires that the owner and the property continue to meet the requirements, and failure to do so is generally subject to financial consequences.
Initial Application – must be filed during the regular listing period, January 1—January 31, or within 30 days of a notice of change in value.
Application Due to Transfer/Continued Use – must be filed within 60 days of the date of the property transfer. The property must currently be in the program and meet the requirements for continued qualification.
Application for Expansion of Existing Unit – must be filed during the regular listing period, January 1 - January 31, or within 30 days of a notice of change in value.The base rates per acre are established using the use-value advisory board manual for the year of reappraisal.
For additional information please contact our office at (828) 586-7542 or taxadministration@jacksonnc.org
Present-Use Value Program Guide
Use-Value Advisory Board Manual
AV-5 Application for Present-Use Value
AV-56 Application for Wildlife Conservation Program
AV-3 Voluntary Payment of Deferred Taxes Without Disqualification
AV-6 Request for Voluntary Disqualification from Present Use Value
AV-7 Request for Estimate of Deferred Taxes
Solid Waste
Solid waste means any garbage, refuse, rubbish, litter, trash, or other discarded solid or semi-solid materials resulting from residential, industrial, commercial, and agricultural operations and from community activities. The solid waste availability fee is a fee collected from those who reside or own businesses in Jackson County for the purpose of providing capital funds for the availability of solid waste facilities for the citizens of Jackson County. The fee is levied upon all residential dwellings and businesses regardless of whether the structure is occupied or not. The only exception to the fee for a residential dwelling is when the power is disconnected by the utility company. The only exception for the fee for a commercial business is when the business contracts with a private hauler for waste hauling.
Solid Waste Fee Exemption Form
Commercial Solid Waste Fee Exemption Form
Solid Waste Availability Fee Exemption Policy
