Forestland property tax in Warren County
Warren County offers North Carolina's Present Use Value program: qualifying forestland is assessed at its value for growing timber instead of its market value. Check your parcel here:
The Warren County numbers (2027)
From the NC Department of Revenue's annual Use-Value Manual and county tax rate schedule. Values shown are the Class III (average soil) rates and your parcel's soils can move them up or down.
$255/acre
$420/acre
$615/acre
$0.595 per $100
What that can mean, with example numbers
Suppose 40 qualifying wooded acres with a hypothetical market value of $4,000 per acre. This is an illustration, not your parcel: run the free check above for your actual numbers.
Market-value assessment: $160,000. Use-value assessment: $10,200. At Warren County's rate, the difference is about $891 per year in county tax (city and district taxes, where they apply, would add to this).
How enrollment works
Applications are filed with the Warren County tax office during the January listing period (or within 30 days of a value-change notice). Forestland needs a written sound forest management plan. We prepare the plan and the Form AV-5 application from your parcel's data; have a forester review and sign the plan, or finish it yourself where your county accepts owner-prepared plans. Your county assessor makes the final decision when you apply. Start with the free eligibility check above, or read the full Present Use Value guide.