Present Use Value in Haywood County
go.ncsu.edu/readext?998160
en Español / em Português
El inglés es el idioma de control de esta página. En la medida en que haya algún conflicto entre la traducción al inglés y la traducción, el inglés prevalece.
Al hacer clic en el enlace de traducción se activa un servicio de traducción gratuito para convertir la página al español. Al igual que con cualquier traducción por Internet, la conversión no es sensible al contexto y puede que no traduzca el texto en su significado original. NC State Extension no garantiza la exactitud del texto traducido. Por favor, tenga en cuenta que algunas aplicaciones y/o servicios pueden no funcionar como se espera cuando se traducen.
Português
Inglês é o idioma de controle desta página. Na medida que haja algum conflito entre o texto original em Inglês e a tradução, o Inglês prevalece.
Ao clicar no link de tradução, um serviço gratuito de tradução será ativado para converter a página para o Português. Como em qualquer tradução pela internet, a conversão não é sensivel ao contexto e pode não ocorrer a tradução para o significado orginal. O serviço de Extensão da Carolina do Norte (NC State Extension) não garante a exatidão do texto traduzido. Por favor, observe que algumas funções ou serviços podem não funcionar como esperado após a tradução.
English
English is the controlling language of this page. To the extent there is any conflict between the English text and the translation, English controls.
Clicking on the translation link activates a free translation service to convert the page to Spanish. As with any Internet translation, the conversion is not context-sensitive and may not translate the text to its original meaning. NC State Extension does not guarantee the accuracy of the translated text. Please note that some applications and/or services may not function as expected when translated.
Collapse ▲Check out NC State Extension specialist, Andrew Branan’s, information and explanation of Present Use Value in North Carolina
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 sound management. PUV tax deferment may be referred to as PUV, Land Use, Farm Use, or simply a “tax break”.
Present Use Value is a voluntary program that requires compliance with certain rules by the owner in exchange for preferential tax treatment. As long as the owner(s) continues to meet all the statutory requirements set by North Carolina General Statutes 105- 277(series), the property will remain in present use value.
The three categories of land that may qualify for classification:
- Agricultural
- Forestland
- Horticultural
Compliance Review
A compliance review is an annual review of at least one-eighth of the properties in the Present Use Value Program, these audits verify that those properties continue to qualify for the present use value classification. The period of the review process is based on the average of the preceding three years’ data for agriculture and horticulture. The county may ask for any income, production, and/or sound management documentation for the three preceding years as part of the review. Forestry may cover a greater period because the growth cycle for timber encompasses many years.
For more information on these programs please click on the links below to access the Land Use Program Guide and to access related property tax forms.
NCDOR Present-Use Value Program Guide
Application for Present-Use Value
For more information, contact the Haywood County Tax Assessor’s Office