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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 provides an overview of the Present-Use Value (PUV) property tax program in North Carolina, with an emphasis on disposition and transfer situations that may imperil continued enrollment.
A wide variety of regulations may affect agritourism enterprise operations. The affect of regulations may depend on the type of attractions offered, location of the enterprise, whether employees are hired and a number of other factors specific to each enterprise. These regulations may be imposed at the federal, state and local levels of government. It is important to investigate all regulations applicable to your agritourism enterprise in order to avoid penalties, fines or interruptions to you business. This resource document provides an introduction to a number of regulations that may impact agritourism operations.
This publication outlines the requirements and benefits of voluntary agricultural district programs in North Carolina and explains how forest landowners can join these programs.
