Present Use Value Tax Deferral Program

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If you are planning on visiting the Present-Use office, please consider making an appointment. Staff may be out of the office performing site visits and may not be available.

Windy Hussey
Present Use Value Specialist
919-545-8476 
presentuse@chathamcountync.gov

Present Use Valuation Assessment is the value of land in its current use as agricultural land, horticultural land or forestland. The land meeting the eligibility requirements is taxed on the use value instead of market value of the land.

This is a deferred tax program. If the property, or a portion thereof, loses its eligibility for any reason, deferred taxes become due and payable for the current plus three years, plus interest. The owner has the responsibility to notify the tax office of any change that could disqualify all or part of a tract of land from Present Use.

Application Requirements
Present Use Value Requirements
Consideration for Present Use Value
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