Stanly County > Departments > Tax Administration

Tax Administration

In the spring of 2008 the Board of County Commissioners merged the Tax Collector’s and the Tax Assessor’s Offices to form the Stanly County Tax Administration Department. In an effort to keep our customers informed we are offering our newly expanded website that we trust you will find beneficial. The information contained herein involves real property, personal property, collections, and mapping/land records.

The Real Property Division appraises and assesses all real property in the county at its fair market value as of the effective date of the most recent reappraisal.

The Personal Property Division is responsible for the listing and auditing of personal property as well as sending out the annual tax bills and the monthly vehicle bills.

The Tax Collector's Division, as mandated by the North Carolina General Statutes, is responsible for collecting all real and personal property taxes and any other fees or assessments as charged by the governing body. Stanly County is also authorized to collect for all county municipalities, fire districts and special districts.

The Mapping/Land Records Division is responsible for maintaining accurate, up-to-date mapping of all properties and providing this information to citizens as well as other agencies, departments and branches of government.

Real Property Assessments

The value of all real property is determined as of January 1^st of the year of the most recent countywide reappraisal. The county’s last reappraisal was effective January 1^st, 2005.

Any inflation, deflation or other economic changes occurring after this date do not affect the assessed value of the property and cannot be lawfully considered when reviewing the value. The January 1^st, 2005 values remain in effect until the next countywide revaluation which is currently scheduled to become effective January 1^st, 2013.

Informal Appeals

The first step in the appeals process is to request an informal review of the property prior to March 1^st. The initial analysis is performed by a certified appraiser who will thoroughly review your property and consider all aspects of your appeal. A review of your property could result in your value increasing, decreasing, or remaining unchanged.

An informal review may be initiated by calling our office at 704-986-3626 or by sending your request in writing to:

Stanly County Tax Administrator's Office
Attention: Real Property Appraisals
201 S. Second St.
Albemarle NC 28001

Once you are notified of the results of your appeal, you may pursue other options.

Formal Appeal

The next step in the appeals process is to formally appeal to the Board of Equalization and Review (BoER). This is a special board appointed by the County Commissioners and consists of Stanly County residents with knowledge of local real estate values. The Board of Equalization and Review normally convenes each year in April. This formal appeal process is for property owners not satisfied with the results of an informal review or who wish to appeal their value directly to the Board. Property owners may formally appeal real estate values for the current year as long as the Board has not adjourned. Please note that changes in market or economic conditions occurring after the effective date of a revaluation cannot be lawfully considered when reviewing the assessed value for adjustment.

To begin this formal appeal process, you may call our office at 704-986-3626 and request an appeal form or print one out from the link below. We must receive your completed form prior to the adjournment of the Board for it to be considered timely. A hearing will be scheduled and you will be notified of the date and time you may appear before the Board. Following a hearing with the Board, and subsequent notification of value, a property owner may still appeal to the North Carolina Property Tax Commission. A written request for a hearing must be filed with the North Carolina Property Tax Commission within thirty (30) days after the Board of Equalization and Review has mailed a notice of its decision.

Your Appeal to the Board of Equalization and Review

The Board of Equalization and Review consists of five members from the Stanly County community, appointed by the Stanly County Commissioners. The following information will help you understand how the Board operates and what you, as the appellant, may provide to better substantiate your opinion of value.

The assessed value estimated by the Tax Office is based on the market value as of the date of the most recent revaluation (January 1^st, 2005). Assessed values remain unchanged during the revaluation cycle unless there are changes made to the property such as subdivision development, combining of parcels, new construction or renovations

Market value is an estimate of the most probable price in terms of money that your property would sell for on the open market given all conditions required for a fair sale, the buyer and seller each acting prudently, knowledgeably, and in their own best interest. It also assumes that the sale is an arms-length transaction

North Carolina General Statutes require that the Board of Equalization and Review presume that the assessed value is correct until you prove otherwise. For the Board to make an adjustment in value you must provide evidence that the tax value is incorrect

The Board suggests the following types of evidence:

An appraisal which shows the estimated value of the property as of the effective date of the last reappraisal
A comparative market analysis (CMA) provided by a real estate broker will be considered. Appraisals and CMAs are very helpful but must be reviewed to assure that the appraiser or broker has selected valid comparable sales, made appropriate value adjustments and has derived a well supported opinion of value
A sketch of the layout showing exterior dimensions of your house or building (if you feel the data the county has is incorrect)
Pictures of serious deficiencies to the property
Comparable sales (preferably from the same neighborhood or area)
If you are appealing your land value because it cannot be built on due to unsuitable soils or does not have access to public sewer, then you should supply the Board with copies of a perk test that prove the property is not suitable for an on-site wastewater system installation
Commercial appraisals showing all three approaches to value are strongly urged. In the absence of an appraisal, income and expense reports with well-documented vacancy rates, concessions, and well-supported capitalization rates are suggested. Recent comparable sales plus any cost data would also be helpful

Once you have appealed to the Board of Equalization and Review, your value may be adjusted either upward, downward or it may remain unchanged. After all evidence has been presented, the Board will set aside time to review all of the relevant data concerning a parcel before reaching a decision. You will receive written notification of their decision after they adjourn. The written decision will also include information that you will need if you wish to appeal further to the North Carolina Property Tax Commission in Raleigh.

The link below is an application for a request to appear before the Board of Equalization and Review.

Board of E & R Appeal Form

Frequently Asked Questions

Question 1: Will my taxes be going up this year?

Answer: The County's tax rate did not go up in 2010. Most property owners did not experience a tax increase unless there was a change to the property or a change in the parcel's tax exempt status.

Question 2: My house wasn't complete as of January 1^st. Why did I get a tax bill for it?

Answer: Per North Carolina General Statutes, you were assessed on the percentage of the house that was complete as of January 1^st. The full value of the house will be reflected on your tax bill once the house is completed.

Question 3: The value of my home appears to have declined over the past several months. Why does my assessed value remain unchanged?

Answer: Per North Carolina General Statutes, changes in the market due to general economic conditions (up or down) occurring since the last revaluation date (January 1^st, 2005) cannot be considered until the next revaluation which is scheduled in Stanly County for January 1^st, 2013.

Question 4: When can I appeal my current assessment?

Answer: You may appeal your assessment prior to the adjournment of the Board of Equalization and Review. Please contact the Stanly County Tax Administrator's office at 704-986-3626 to schedule an informal appeal prior to March 1^st. Appeals registered after March 1^st may need to be heard formally by the Board of Equalization and Review.

Question 5: My house or outbuilding has been damaged or removed since January 1^st of the current year. Will I still owe property taxes on these improvements?

Answer: Yes. Per North Carolina General Statutes the value of a parcel is based on the state of the property as of January 1^st of the current year. We strive to have current data for your property so please take the time to contact our office at 704-986-3626 to let us know if any buildings or improvements have been torn down, damaged, moved, or added since your last tax bill.

Personal Property

Listing Individual Personal Property

What to list:

Unlicensed motor vehicles (automobiles, trucks, trailers, campers and motorcycles that do not have an active North Carolina registration on January 1^st)
Boats, boat motors, jet skis and other watercraft
Mobile homes not listed as real property
Airplanes, hot air balloons, gliders and other aircraft
Dogs (You will receive a numbered tag for identification purposes)

When to list:

North Carolina General Statutes require all individuals owning personal property on January 1^st of each year to annually list property that is subject to taxation. The listing period is from January 2^nd through January 31^st. Listings submitted by mail shall be deemed filed as of the date shown on the postmark affixed by the US Postal Service. If no date is shown on the postmark, or if the postmark is affixed by postage meter, the listing shall be deemed filed when received by the Stanly County Tax Administrator’s Office. All late filings will be charged a 10% penalty.

The listing form:

If you listed property in the previous year, a listing form will be mailed to you at the last address of record. You should receive this preprinted form, containing the previous year’s listed items by the first week of January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a listing form. Instructions are included for correct preparation and timely submission of the form. Contact the Stanly County Tax Administrator’s Office at 704-986-3626 to obtain listing forms and instructions.

Listing Business Personal Property

What to list:

Business personal property includes computer and office equipment, supplies, materials, machinery, farm equipment, leasehold improvements, etc. Values are determined by applying trending factors developed by the North Carolina Department of Revenue to original costs reported by the taxpayer, producing a value that reflects replacement cost less depreciation.

When to list:

Listing forms must be received or postmarked by the US Postal Service by January 31^st. The completion of a business listing form is required for all individuals, partnerships, corporations and associations who on January 1^st own, control or possess any amount of leasehold improvements or tangible personal property used or held for a business purpose. An extension for the listing of business personal property may be requested in writing prior to the close of the regular listing period on January 31^st and must show good cause for the extension. All requests received after January 31^st will be denied. Once an extension has been granted, the listing form must be received or postmarked no later than April 1^st.

The listing form:

If you received a listing form in the previous year, a form should automatically be mailed to you at the last address of record. You should receive this preprinted form by the first week of January. If you do not receive a form and have property that requires listing, it is your responsibility to obtain and complete a listing form. Contact the Stanly County Tax Administrator’s Office at 704-986-3628 to obtain listing forms and instructions.

Frequently Asked Questions

Question 1: What qualifies as taxable individual personal property?

Answer: Personal property consists of boats and motors, jet skis, mobile homes (that are set up on land owned by someone other than the mobile home owner), aircraft (includes hot air balloons and gliders), and all unlicensed (untagged) automobiles, trucks, trailers, campers, and motorcycles. Business personal property includes business machinery and equipment, tractors, and other farm equipment used to produce income.

Question 2: When should I list personal property?

Answer: During the month of January each year. We begin listing personal property on January 2^nd. The last day to list or postmark the listing form is January 31^st. A 10% late listing penalty will be charged for listings received or postmarked after January 31^st.

Question 3: If I still own the same personal property as I listed last year, do I still need to list?

Answer: Yes. Personal property must be listed each year.

Question 4: When should I let you know that I have sold my personal property?

Answer: This can be reported during the listing period on the listing form.

Question 5: My boat is registered with the North Carolina Wildlife Commission, and I keep a current tag on my boat trailer. Do I still have to list my boat?

Answer: Yes. A boat trailer with a valid unexpired tag is considered a registered vehicle and does not need to be listed. However, boats are not tagged like the trailers and need to be listed each January in accordance with North Carolina General Statutes.

Question 6: I sold my boat during the current calendar year. Will my tax bill be prorated based on the period of time that I owned the boat?

Answer: No. There is no provision in the tax law to prorate individual personal property taxes, with the exception of registered motor vehicles. You are assessed based on the status of the property as of January 1^st.

Question 7: When will I receive the bill for my personal property?

Answer: You should receive your tax statement in late July.

Question 8: How and when may I appeal the value of my personal property?

Answer: All appeals must be made to the Stanly County Tax Administrator's Office, 201 South Second Street, Albemarle, NC 28001 within 30 days of the bill date.

Tax Collections

The Stanly County Tax Collector’s Office is responsible for collecting annual property tax bills on real estate, mobile homes, boats, business personal property, aircraft, etc. Also, the Collector's Office is responsible for the collection of taxes that are levied by all of the municipalities in Stanly County. These bills are mailed in July with a discount of 1^% available for those paying prior to September 1. The deadline for paying these taxes is January 5^th of the next year. Beginning January 6^th these taxes are considered delinquent and accrue interest at a rate of 2% for the month of January, plus ¾ % each month thereafter.

Registered motor vehicles are billed 3 to 4 months after purchasing the annual license tag or sticker. These bills are delinquent after 30 days and subject to 5% interest the first month and ¾ % interest per month thereafter. Collection action may be initiated immediately upon delinquency. If the tax bill remains unpaid 120 days after billing date, the Department of Motor Vehicles is notified to place a TAX BLOCK on the registration of that vehicle and the license tag cannot be renewed until the taxes are paid.

Delinquent taxes are subject to collection action as authorized by the North Carolina General Statutes. These actions may include garnishment of wages, attachment of bank accounts, Debt Setoff of delinquent tax bills from individual North Carolina tax returns and lottery winnings, levy (seizure) of personal property, and foreclosure of real estate.

Frequently Asked Questions

Question 1: Where do I go to pay my taxes?

Answer: Tax Collections is located on the first floor (Room 104) of the Stanly County Courthouse at 201 South Second Street in Albemarle, NC 28001 (See Directions Link on the left side of the home page). For your convenience, there is a drop box located at the rear of the Courthouse.

Question 2: May I pay my taxes online?

Answer: Yes. Click on the "Pay Taxes Online" link on the left side of the home page. This will take you to a third party site where you can pay taxes via credit card. You will need our jurisdiction code which is 4324. You may also call 1-800-272-9829. There is a convenience fee for using this service.

Question 3: May I use a credit or debit card to pay my taxes?

Answer: Currently, we are set up to accept Visa, Mastercard, and Discover credit cards and debit cards in our office location.

Question 4: May I pay my taxes with a personal check?

Answer: We accept checks made payable to the Stanly County Tax Collector on most accounts with the exception of motor vehicles that have been blocked by the North Carolina Department of Motor Vehicles. These bills must be paid in cash, by money order, cashier's check from the bank, or by credit or debit card. When paying by mail, please include a copy of your tax bill and/or the account number on your check. For your protection, please do not send cash through the mail or put in the drop box.

Question 5: May I make payments on my taxes?

Answer: In most cases, yes. Payments on taxes that are not delinquent are always accepted. Payment plans may be arranged on delinquent taxes only if no enforced collection action has been started.

Question 6: What if I find an error on my bill?

Answer: Please call us immediately if you see an error on the bill. For questions concerning motor vehicle bills such as incorrect values or situs (wrong fire district or city) you must call the Tax Assessor's Office at 704-986-3626 within 30 days of the due date.

Question 7: When are delinquent real estate taxes advertised in the Stanly News and Press?

Answer: Delinquent real estate taxes are normally advertised in early March. Payments made up to two weeks prior to the advertising date may not be reflected due to newspaper print deadlines. There is an additional charge placed on your bill for advertisement.

Question 8: My mortgage company is supposed to pay my taxes each year. Is there anything I'm required to do?

Answer: You will normally receive the tax bill in July and in most cases your mortgage company will request a copy also. If you are unsure as to whether your tax bill has been paid please check with your mortgage company. Most mortgage companies pay the tax bill prior to September 1st to take advantage of the 1% discount offered by the county.

Question 9: Do I still owe the taxes if I have traded my car?

Answer: In most cases, yes. If you transferred the license tag for the old car to the new car, there will be no changes to the bill. If you sold your car and turned in the tag, you must bring us a copy of the receipt from the tag agency within 12 months from the date you turned it in. You may be eligible for a proration of your tax bill depending on how much "time" was left on the tag. This proration could mean a reduction of your bill or a refund of taxes already paid.

Question 10: What happens if I don't pay my taxes?

Answer: Delinquent taxes are subject to collection action as authorized by the North Carolina General Statutes. These actions may include garnishment of wages, attachment of bank accounts, debt setoff of delinquent tax bills from individual North Carolina tax returns and lottery winnings, levy (seizure) of personal property, and foreclosure of real estate. There will be additional fees added to your bill when these actions are taken.

Mapping/Land Records

The Mapping Office of the Tax Administration Department is responsible for maintaining the Stanly County property base map and real property ownership data. The property base maps are maintained using 2005 color digital orthophotos. Ownership information includes property boundaries, road names, right-of-ways, acreages, lot dimensions, district boundaries and is all based on deeds and plats recorded with the Register of Deeds Office.

The Stanly County Geographic Information System (GIS), using ESRI's “ArcMap 9.2” software, houses all other support information for the county’s Planning, Inspections and Revaluation departments. The identification of property and other related information can be accessed online by using the following link www.stanlygis.net .

There are two ways of researching real estate information:

Online by using the GIS link
Our departmental public access terminals

All land related activity that changes a parcel comes through the Mapping/Land Records Department for verification. This includes new subdivisions, property sales, road changes and estate files. There are currently 37,000+ parcels and ten municipalities in Stanly County covering an area of 395 square miles or approximately 252,800 acres.

Motor Vehicle Taxation

Motor vehicles (cars, trucks, trailers, motorcycles, campers, and similar property) that are registered and tagged are listed with the county automatically after you renew your registration or register a new vehicle. You must still list any unregistered (untagged) vehicles with the tax office annually in January. These unregistered vehicles will be billed with other personal property in August.

When you receive your vehicle registration renewal card from DMV, please make sure your address and county are correct. If the address and county are wrong, DMV must be notified. Otherwise, you will be billed for taxes incorrectly.

Approximately three to four months after your registration renewal, you will receive a bill which is payable on the first day of the following month. For example, if you have a March renewal, you will receive the bill in late June; it will be due on July 1^st, and must be paid by July 31^st to avoid the addition of interest. You will receive a separate tax bill on each registered vehicle you own.

Due Dates Chart

Month Registration

Renewed

Taxes Due

Taxes are Delinquent

Jan

May

Jun

Feb

Jun

Jul

Mar

Jul

Aug

Apr

Aug

Sep

May

Sep

Oct

Jun

Oct

Nov

Jul

Nov

Dec

Aug

Dec

Jan

Sep

Jan

Feb

Oct

Feb

Mar

Nov

Mar

Apr

Dec

Apr

May

If you are billed from a county or municipality in which you do not reside at the time of registration renewal, you may contact the county that billed you in order to correct the error. All incorrect billings must by statute be corrected within 30 days.

If taxes are not paid on time, 5% interest is added the first month and ¾% for each additional month. The county tax collector will issue a block to your DMV file. If a vehicle receives a block, the registration cannot be renewed again until the taxes plus interest have been paid. Registration can only be renewed on a blocked vehicle after a paid tax receipt has been presented to DMV. Note: DMV will not send you any renewal information if a block has been placed on your vehicle registration.

The value established for your vehicle is based on 100% of fair market value of the vehicle as of January 1^st of the year in which the bill becomes due. Stanly County uses a pricing service to arrive at these values. If you feel that the value we have established is incorrect, due to condition and/or mileage, you may appeal the value within 30 days of the bill date. Please note that an owner who appeals the appraised value of a motor vehicle shall pay the tax on the vehicle when due, subject to a full or partial refund if the appeal is decided in the owner’s favor. You may submit a statement of mileage, provide photos of vehicle, and/or provide evidence of a salvage title from DMV if applicable.

If you no longer own the vehicle, payment in full is still required if the license plate is transferred to another vehicle. If the license plate is surrendered to the DMV and you have proof of an ownership transfer, a release or refund of taxes may be requested for any full calendar months remaining on the license plate at the time of surrender. Note: This request must be made to the Tax Administrator’s Office within one year of the tag surrender.

If you move from North Carolina to another state, return the NC license plate to DMV. Send a copy of the registration for the state in which you currently reside to the Motor Vehicle Department of the Stanly County Tax Administrator’s Office. A proration or refund of the tax can be issued for any full calendar months remaining on a North Carolina license plate based upon the date of surrender. The Tax Administrator’s Office must be notified within one year of the surrender of the license plate.

Points to Remember:

Notify DMV of any address changes
Register your vehicle on time
Pay your taxes on time

If you have any questions concerning registered motor vehicle taxation in Stanly County, please contact the Motor Vehicle Department of the Tax Administrator’s Office at 704-986-3746.

Property Tax Relief

Homestead Exclusion for Elderly & Disabled Persons

Application Deadline – August 31^st

Qualifying owners benefit by having the greater of $25,000 or 50% of the value of their permanent residence excluded from taxation. To qualify, the property owner must meet the following requirements on January 1^st of the year he/she applies:

Is at least 65 years of age or totally and permanently disabled
Has an income for the prior year of not more than the statutory limit. For 2010 applications based on 2009 income, the limit is $27,100
Is a Stanly County resident
The home for which application is made must be applicant’s permanent residence

Income is defined as all moneys received from every source, other than gifts or inheritances received from a spouse, lineal ancestor or lineal descendant. For married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names. Income does include Social Security earnings. The application period is January 2^nd to August 31^st. To obtain an Elderly or Disabled Exclusion application contact the Stanly County Tax Administrator’s Office or print one from the link below.

You must supply proof of income with the application. If you have to file federal income tax, the first page of your tax return must accompany the Elderly or Disabled Exclusion application.

If you are filing for the disability exclusion, you must furnish proof of total and permanent disability issued by your doctor or a governmental agency authorized to make that determination. You can have your doctor fill out a form AV-9A (Certification of Disability) to submit with your Elderly or Disabled Exclusion application. Those forms are available in the Stanly County Tax Administrator’s Office and on the links below.

AV-9 2010 (Elderly or Disabled Exclusion Application)

AV-9A (Certification of Disability)

Disabled Veteran Exclusion

Application Deadline – August 31^st

This program excludes the first $45,000 of value from property taxes on the permanent residence. To qualify, the property owner must meet the following requirements as of January 1^st of the year he/she applies:

Have a permanent and total disability that is service connected or receive benefits under 38 U.S.C. 2101 (specially adapted housing) Note: This benefit is also available to the unmarried surviving spouse of a disabled veteran
Is a Stanly County resident
The home for which application is made must be applicant’s permanent residence

The application period is January 2^nd to August 31^st.

The Disabled Veteran Exclusion application form is available in the Stanly County Tax Administrator’s Office and on the link below.

A form NCDVA-9 (Certification of Veteran Disability) must be completed by the U.S. Department of Veterans Affairs and must accompany your Disabled Veteran Exclusion application. Those forms are available in the Stanly County Tax Administrator’s Office and on the links below. The local Veterans Services Officer can assist in getting these forms to the correct office in the Department of Veterans Affairs in Winston Salem.

AV-9 2010 (Disabled Veteran Exclusion Application)

NCDVA-9 (Certification of Veteran Disability)

Homestead Circuit Breaker Deferment

Application Deadline – August 31^st

This program defers some property tax on the permanent residence by limiting current year property taxes to either 4% or 5% of income (depending on current year income level). To qualify, the property owner must meet the following requirements as of January 1^st of the year he/she applies:

Is at least 65 years old or permanently and totally disabled
Have household income for 2009 of not more than $27,100 for 4% limit or $40,650 for 5% limit
Is a Stanly County resident
The home for which application is made must be applicant’s permanent residence
Must have owned and occupied your permanent residence for at least the last five full years prior to January 1^st of this year
If multiple owners of a residence, all owners of the property must qualify for this program and elect to defer taxes under this program

The current year plus the most recent three years of deferred taxes become a lien on the residence and become due with interest upon one of the following disqualifying events:

The owner transfers the residence
The owner deceases
The owner ceases to use the property as a permanent residence

Income is defined as all moneys received from every source, other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant. For married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names. The application period is January 2^nd to August 31^st. The Circuit Breaker Tax Deferment Program application is available in the Stanly County Tax Administrator’s Office, and on the link below.

If you are filing for the disability exclusion, you must furnish proof of total and permanent disability issued by your doctor or a governmental agency authorized to make that determination. You can have your doctor fill out a form AV-9A (Certification of Disability) to submit with your Circuit Breaker Tax Deferment Program application. Those forms are available in the Stanly County Tax Administrator’s Office and on the links below.

AV-9 2010 (Circuit Breaker Tax Deferment Program Application)

AV-9A (Certification of Disability)

Additional Information

An elderly/disabled owner who qualifies for more than one exclusion or deferment may elect to take only one of these types of property tax relief.

The Circuit Breaker must be applied for each year. The Homestead Exclusion or the Disabled Veteran Exclusion requires only a one-time application.

Present Use Value Assessment

The North Carolina General Assembly enacted legislation effective on January 1^st, 1974 to allow county tax offices to consider the usable value of a property rather than the market value to determine the assessed value for taxation. This legislation is known as “Present Use Value” (PUV) and was intended to relieve farmers from the burden of increasing taxes due to continually appreciating land values. Significant changes have been made over the years that have broadened the scope of the original legislation.

Who Qualifies?

Most individuals meeting the minimum requirements will qualify for PUV. Also, some business entities or trusts may qualify as long as the members are family related and the primary function of the business entity or trust is the same as the PUV program for which the application is made.

What Land Qualifies?

The following types of land operation are part of the PUV program. The basic requirements of each are listed below:

Agriculture/Aquaculture

A minimum of ten acres in the production of crops or livestock for commercial sale or five acres in production of aquatic species or have at least 20,000 lbs of aquatic product for commercial sale
An average gross income of $1000 from the preceding three year period must be shown from the sale of the products produced from the land
If you have more than one farmed tract, only one of the tracts (parent tract) is subject to the minimum size and income requirements

Horticulture

A minimum of five acres in the production of fruits, vegetables, nursery or floral products for commercial sale
An average gross income of $1000 from the preceding three year period must be shown from the sale of the products produced from the land
Christmas tree farms are part of the horticultural classification and must have five acres in production for commercial sale. However, the gross income requirement is applied at harvest with a rate of $1500 per acre for our designated Major Land Resource Area (MLRA)
If you have more than one horticultural tract, only one of the tracts (parent tract) is subject to the minimum size and income requirements with the exception of Christmas tree farms

Forestry

A minimum of twenty acres in the production of forest products for commercial sale
The forest land must have a written forest management plan from the NC Division of Forest Resources or a private forester and a copy of the plan on file with the Tax Administrator’s Office
If you have more than one forestry tract, only one of the tracts (parent tract) is subject to the size requirements. No yearly income requirement for forest land since income is produced only when timber is harvested for sale

Wildlife

Land that is at least a minimum of twenty acres but no more than one hundred acres
Must protect an animal species that lives on the land and is on the NC protected animal list or conserve a priority wildlife habitat
Must have a written wildlife habitat conservation plan from the NC Wildlife Resources Commission and a copy of the plan on file with the Tax Administrator’s Office

Other Requirements and Information

All tracts of land on an application for PUV must be under the exact same ownership
Must be in active production and under sound management
Must be in the same county or within fifty miles of the parent tract if located in a different county
A tract is defined as one or more contiguous parcels of land that meets all the ownership, size, income and sound management requirements

Please contact our office at 704-986-3630 for questions concerning this program. You may pick up a Present Use Value Assessment application at the Stanly County Tax Administrator's office or print one from the links below.

AV-5 (Agriculture, Horticulture, and Forestry PUV Assessment Application)

AV-56 (Wildlife Conservation Program Application)