Use Value Assessment

About the Program

The Present-Use Program (sometimes known as Farm Use) is a statewide program designed to give relief to specific landowners for property being used for the production of agricultural, horticultural or forestry products. 

To qualify there are ownership, minimum acreage, income, and sound management requirements. Present-Use is a deferment not an exemption. If the property is removed from the program, taxes on the difference between the use value and the market value will become due for the current year and the 3 prior years, plus interest. 


For more information on this program contact the Appraisal Section at 704-878-3123 or by email.