Deferred PUV (Present Use Value) Tax Programs

Learn about present use value programs for land used for agricultural, horticultural, or forestry purposes. Read more about the wildlife conservation and historical buildings programs. Get information on application deadlines and program requirements.

View the requirements set by NC General Statutes 105-277(series) pertaining to Present Use Value.

Requesting an Application and Application Deadline

To request an application for the Present Use Value program, the Wildlife Conservation program, or the Historic Building program, please submit a request form at https://wake.gov/rehelp or call our office at  919-856-5400.

The completed application must be filed with the Department of Tax Administration during the regular listing period, which is from January 1 through January 31 each year.

Late Applications

Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. A late application for deferment received after the calendar year ends will not be accepted and cannot be considered for approval or denial for any reason or circumstance.

Determination of good cause is made on a case-by-case basis, taking into account all pertinent facts and circumstances. Upon a showing of verifiable good cause by the applicant, an application for exemption or exclusion filed after the due date may be considered by the board of county commissioners.

Examples of good cause may include:

• Physical or mental illness, infirmity, or disability that would reasonably affect the taxpayer’s ability to apply timely
• Death of the taxpayer or an immediate family member
• Active-duty military deployment

Taxpayer neglect, oversight, or lack of awareness regarding due dates will not constitute good cause for a late exemption or exclusion application. The burden of proving both verifiable good cause for the late application and eligibility for the requested exemption or exclusion lies with the taxpayer.