Frequently asked questions
What is Present Use Value (PUV)?
North Carolina's Present Use Value program assesses qualifying farm and forest land at its value in that use instead of its market value, which usually means a much lower property tax bill. It is a deferral: three years of the saved taxes come back due with interest if the land later leaves the program. The PUV guide →
How much can PUV save me?
Enrolling usually removes most of the property tax on the enrolled land: the land is taxed on its use value, which is a small fraction of its market value. Use values are set per county and soil class each year; our county pages list the current numbers for all 100 North Carolina counties, and the free parcel check estimates your specific saving. Forestland tax by county →
What is the minimum acreage?
Forestland PUV requires 20 acres in production; agricultural land requires 10 and horticultural 5, each with a $1,000 average annual income test. WCLP also requires 20 acres. NRCS EQIP cost-share sets no acreage minimum, so small woodlots still have a real option, though individual practices have minimum extents. The EQIP guide →
Do I need a forester to get a forest management plan?
For PUV, not always. NC DOR guidance allows plans prepared by a consulting forester, an NC Forest Service forester, or the owner, provided the owner's plan is comparable to a qualified forester's, and assessors are required by statute to follow that guidance. Many county tax offices still expect a forester's review, so call yours and ask how they handle owner-prepared plans. A forester is especially valuable for a timber cruise, a timber sale, or any decision that requires field judgment. For NRCS cost-share, yes: the plan must be prepared by a professional forester. The management plan guide →
What has to be in the management plan?
The property and owner, management objectives, each stand described (acreage, species, age, size, condition, soils, site index or productivity), prescriptions with a timetable, regeneration and harvest, protection from fire, insects and disease, water-quality practices, and a map that delineates every stand. The management plan guide →
What is a rollback?
When land leaves PUV or WCLP, the deferred taxes for the three preceding fiscal years become due with interest, and the year of disqualification itself is re-taxed at market value: four years of exposure in practice. Common triggers are a change of use, letting the required production or management lapse, or a sale where the new owner does not continue the program. The PUV guide →
Can I get PUV and EQIP at the same time?
Yes. PUV lowers your annual property tax and EQIP reimburses conservation work, and one does not affect the other. The forest management plan is the shared requirement, and one plan can serve both if it is made for cost-share with timber production among its goals and a professional forester prepares it. The EQIP guide →
What is the Wildlife Conservation Land Program?
WCLP gives land managed for wildlife conservation the same present-use-value tax treatment as PUV. Instead of commercial timber and a forest management plan, it requires a written habitat agreement with the NC Wildlife Resources Commission. It shares the 20-acre minimum, so it is an alternative purpose, not a smaller-acreage path. The WCLP guide →
Can I lease hunting rights while enrolled in PUV?
Generally yes. A hunting lease conveys hunting rights only, so it does not change the commercial-timber use forestland PUV qualifies on. Because a lease is paid access, NC’s recreational-use liability limitation generally does not apply: the lessee’s liability insurance and indemnification are what protect you, and the statute expressly preserves those agreements. The hunting-lease guide →
Can I join a forest carbon program while enrolled in PUV?
Sometimes. The NC Department of Revenue says a carbon practice must not interfere with the land staying in commercial timber production under its management plan. A contract that rules out harvesting conflicts with forestland PUV, while one that leaves the plan’s harvests intact generally does not. Talk to your county assessor before you sign. The PUV guide →
What does Small Forestry cost?
The eligibility check, savings estimates, and plan preview are free with no account. A $49/year membership covers the advisor, the EQIP application, and hunting-lease agreements for every property you own. The Tax-savings package is $249 one time per property and includes the signable forest management plan, the prefilled AV-5 or AV-56, and filing guidance. How Small Forestry works →
Do my documents expire if I cancel the membership?
No. The Tax-savings purchase stays on the property permanently, and every document you have generated stays downloadable forever. Regenerating or updating a document after the membership lapses requires renewing it. How Small Forestry works →
Who decides whether my land qualifies?
The county tax assessor decides PUV and WCLP classification, NRCS decides EQIP eligibility and funding, and the NC Wildlife Resources Commission decides habitat agreements. For binding questions, ask them, a registered forester, or an attorney or tax professional.
All guides · Forestland tax by county · How Small Forestry works