Horticultural land means land that is a part of a horticultural unit that is actively engaged in the commercial production or growing of fruits or vegetables or nursery or floral products under a sound management program. Horticultural land includes woodland and wasteland that is a part of the horticultural unit, but the land included in the unit shall be appraised under the use value schedules as woodland or wasteland.

It may consist of more than one tract of horticultural land, but at least one of the tracts must meet the requirements.

If property loses its eligibility for any reason, deferred taxes become due for the current year plus three previous years, plus interest for all prior years. If only a part of the qualifying tract loses its eligibility, a determination shall be made of the amount of deferred taxes applicable to that part, and that amount shall become payable with interest.

All applications must be filed during the regular listing period (month of January) or within 30 days of the notification of change in value or within 60 days of the date of the property’s transfer. If you have any questions about the program, you may contact the Real Estate Division at (252) 399-2902.

• Estimate of Deferred Taxes (AV-7)
• Present Use Value Application (AV-5) - Electronic Completion Only 
• Present Use Value Application (AV-5) - Manual Completion Only
• Voluntary Disqualification from Present Use Value (AV-6)
• Voluntary Payment of Deferred Taxes (AV-7)