Deferred Tax Programs

To request an application for the Present Use Value program, please call our office at 828-389-1266. The completed application must be filed with the Tax Office during the regular listing period, which is from January 1 through January 31 each year.


Agricultural


Agricultural land means 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. Agricultural land includes woodland and wasteland. 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 and 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.

 

Forest Land
 

Forest Land means land that is part of a forest unit that is actively engaged in the commercial growing of trees under a sound management program. Forest Land includes wasteland that is part of the forest unit, but the wasteland included in the unit shall be appraised under the use value schedules as wasteland. The requirements for a Forest Land deferment are as follows:

  • 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.

 

Horticultural
 

Horticultural land means land that is a part of a horticultural unit that is actively engaged in the commercial production or growing of fruits or vegetables or nursery or floral products under a sound management program. Horticultural land includes woodland and wasteland that is a part of the horticultural unit, but the land included in the unit shall be appraised under the use value schedules as woodland or wasteland. The requirements for a horticultural deferment are as follows:

  • 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.

Physical Address:

261 Courthouse Drive, Suite #3

Hayesville, NC 28904

Phone: (828)-389-1266

Mailing Address:

P.O. Box 486

Hayesville, NC 28904

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Fax: (828)-389-4070

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