NCDOR EXPERIENCING HIGH CALL VOLUME
The NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
The Present-Use Valuation Program Guide seeks to provide a thorough, but not exhaustive, explanation of the present-use value program as it exists at the time of publication. Effective January 1, 1974, the General Assembly enacted a voluntary program that allows certain agricultural land, horticultural land, and forestland to be assessed at its present-use value.
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