To request an application for the Land Use Program, please call our office at (910) 592-8146. The completed application must be filed with the Tax Office during the regular listing period (January 1 through January 31). 

---

Agricultural (Farm Use)
Agricultural land is defined as 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. Woodland and wasteland are also considered agricultural. 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.  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.

---

• 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.

---

• 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.

• 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: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.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. 
• 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.