Union County outlines present-use-value tax relief for farmland and forestland

Staff member, Presenter, said, "The present use value program offers property tax relief for qualified property owners who use their land for agricultural, horticultural, or forestry purposes." The program appraises qualifying land on its current use rather than its market value, which can lower property tax bills for eligible owners.

The presenter explained core eligibility rules. Property owners generally must have owned the land for four full years before applying, though immediate eligibility can occur in limited cases such as when land is received from a relative or the owner lives on the property. Agricultural and horticultural land must have produced at least $1,000 in gross income annually over the past three years; forestry land requires a copy of an approved forestry management plan.

Minimum acreage thresholds differ by land type: horticulture requires at least five acres, agriculture requires at least 10 acres, and forestry requires at least 20 acres. The presenter also described the deferred-tax consequence if land no longer qualifies: the owner must pay the difference between taxes calculated at market value and taxes calculated under the present-use value.

Applications are accepted during the county listing period in January, within 30 days of notice of a valuation change, or within 60 days of a land transfer. The presenter directed applicants to the county website and provided a telephone contact for questions. The transcript listed an online reference that was not clearly stated; the county's main website is unioncountync.gov and the county phone number given was (704) 283-3746.

This presentation provided procedural information only; no formal action or change to policy was recorded in the transcript.