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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.
This publication outlines the requirements and benefits of voluntary agricultural district programs in North Carolina and explains how forest landowners can join these programs.