当前使用价值 (PUV) is the value of land in its current use as agricultural land, 园艺的土地, 或林地, based solely on its ability to produce income and assuming an average level of sound management. PUV tax deferment may be referred to as PUV, Land Use, Farm Use, or simply a “tax break”. 

当前使用价值 is a voluntary program that requires compliance with certain rules by the owner in exchange for preferential tax treatment. As long as the owner(s) continues to meet all the statutory requirements set by North Carolina General Statutes 105- 277(series), the property will remain in present use value.

The three categories of land that may qualify for classification:

• 农业
• 林地
• 园艺

For more information on these programs please click on the links below to access the 土地使用计划指南 and to access related property tax forms.

土地使用计划指南: www.金龟子.状态.nc.us/publications/puv_guide.pdf
现用价值形式:http://www.nc金龟子.gov/taxes-forms/property-tax/property-tax-forms#present-use-value-forms

合规审查

Compliance review is an annual review of at least one-eighth of the properties in the 当前使用价值 Program, these audits verify that those properties continue to qualify for the present use value classification. The period of the review process is based on the average of the preceding three year's data for agriculture and horticulture. The county may ask for any income, 生产, and/or sound management documentation for the three preceding years as part of the review. Forestry may cover a greater time period because the growth cycle for timber encompasses many years.

Click 在这里 for information on disqualification and/or deferred taxes.