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Qualified North Carolina owners of soundly managed commercial forestland have been eligible for property tax reductions since 1974 through the state’s forestry present-use property tax program. To be eligible for Forestry Present Use Valuation, qualified forestland must be actively engaged in the commercial growing of trees under sound management (NC General Statues 105 277.2- 277.7). Commercial growing of trees will entail a harvest as a thinning, partial, or complete harvest of trees (as prescribed in the forest management plan filed with the county tax office). This publication provides a brief overview of the complicated law.
With the high value of timbered forest property today, landowners would be well-advised to take sufficient steps to protect their investment. Maintaining property lines and boundaries is one of the simplest, yet most often overlooked forms of protection from theft, trespass and encroachment. This publication details the importance of property lines and how to maintain or reestablish them.
