The Application for Present-Use Program (AV-5) is the form a landowner files with the county tax assessor to apply for present-use value assessment of agriculture, horticulture or forestry land; Durham County Tax Administration publishes it among its property tax relief applications. It is one of the Durham County property tax forms for owners whose land is in active farm, horticultural or forest production. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF and the county's forms list remain with the agency.
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What is AV-5?
The Application for Present-Use Program (AV-5), printed on the form as AV-5 Application for Agriculture, Horticulture, and Forestry Present-Use Value Assessment, is the form landowners file with the county tax assessor to apply for present-use value assessment under G.S. 105-277.2 through G.S. 105-277.7.
The form covers three kinds of land use: agriculture (which includes aquaculture), horticulture and forestry. It asks for the parcel identification numbers and acreage breakdown, the ownership details, production history or a forest management plan, and the owners' signed affirmation. The affirmation states that an ineligible transfer of the property, or failure to keep it actively engaged in commercial production under a sound management program, results in loss of eligibility, removal from the program and immediate billing of deferred taxes.
The form is divided into parts:
- Part 1, Ownership: all applications.
- Part 2, Agriculture and Horticulture: three years of products, acres and income.
- Part 3, Forestry: forest management plan.
- Part 4, Affirmation: signatures.
- Part 5, Continued Use: only for property already in present-use value.
Durham County Tax Administration lists the AV-5 under Property Tax Relief Applications, next to related present-use forms such as Present-Use Value Information (AV-4), Request for Voluntary Disqualification (AV6), Request for Estimate of Deferred Taxes (AV7) and the Application for Wildlife Conservation Program (AV-56). The form states that it must not be submitted to the North Carolina Department of Revenue.
Who needs to file AV-5?
Owners of land used for agriculture (including aquaculture), horticulture or forestry who want it assessed at present-use value file the AV-5 with the county tax assessor where the property is located. The form tells you which parts to complete:
- Agriculture and horticulture applications with less than 20 acres of woodland generally complete Parts 1, 2 and 4.
- Agriculture and horticulture applications with more than 20 acres of woodland generally complete Parts 1, 2, 3 and 4.
- Forestry applications complete Parts 1, 3 and 4.
- Applications for continued use of an existing present-use value classification also complete Part 5.
Part 1 adapts to the legal form of ownership: one individual, husband and wife as tenants by the entirety, a business entity (corporation, limited liability company or partnership), a trust, or tenants in common. Business entity and trust owners must list their members, partners or beneficiaries and describe their farming activities. All tenants in common must sign. Contact the Tax Assessor's office if you are unsure which parts apply to you.
When to file AV-5
File the AV-5 during the regular listing period, within 30 days of a notice of a change in valuation, or within 60 days of a transfer of the land. These are the three timing rules printed in the form's instructions.
Eligibility is measured at the start of the year: the form notes that the property must be actively engaged in the commercial growing of trees under a sound management program as of January 1 of the year for which application is made, and Part 1 asks who lived on the property on January 1. The form leaves the processing time to the assessor, who may contact you for more information after reviewing the application. Part 5 applies only when the property is currently in present-use value and you are applying for immediate eligibility under the continued use exception.
Documents you need
- Forest management plan: attach a complete copy for forestry applications (Part 3), and indicate who prepared it (N.C. Division of Forest Resources, consulting forester, owner or other).
- Map or aerial photograph locating the property and each stand, as a key element of the written forest management plan the form describes.
- Written management plan for a Christmas tree tract: attach a copy if one has been prepared (horticulture, Part 2).
- Full explanation of a Christmas tree operation if no written plan exists: year each tract was planted, gross income from each tract, site management practices, trees per acre and expected harvest date.
- Breakdown of business entities or trusts: attach it if any shareholder, member, partner or beneficiary is itself a business entity or trust, carried down to the individual level, with those individuals' farming activities.
- Copy of Part 1 for each business entity or trust tenant: required if any tenant in common is a business entity or trust, with each copy labeled with that tenant's name.
How to fill out AV-5
Enter county, tax year and owner
At the top, enter the County and the Tax Year, the Full Name of Owner(s), the owner's mailing address, city, state and ZIP code, and your home, work and cell telephone numbers.
Check the type of use
Check all that apply: AGRICULTURE (includes Aquaculture), HORTICULTURE or FORESTRY. Leave the Office Use Only box blank.
List parcels and acreage
For each tax parcel, enter the Parcel Identification Number and its acreage by category: open land in production, open land not in production, woodland, waste land, CRP land, home site and other, plus total acres. Describe any 'other' land under Comments.
Answer the other-counties question
Check Yes or No for whether you own property in other counties that is in present-use value within 50 miles. If Yes, list each county and parcel ID.
Complete Part 1, ownership
Enter the date you became owner; if you owned it less than four full years on January 1, give the previous owner's name and relationship. Answer the January 1 residence and leased-acres questions, giving the resident's name, acres leased and farmer's name and phone where they apply.
Choose the legal form of ownership
Select a through e. For a business entity, circle the type and list each member and their farming activities; for a trust, list trustees, trust name and beneficiaries; for tenants in common, list each owner and percentage to the nearest 0.1%. Answer the follow-up Yes/No questions for your ownership type.
Complete Part 2 production history
For agriculture and horticulture, enter for each parcel the product, acres and income for each of the past three years, sale income only. Enter government program payments with the program name in the Product column.
Answer the Christmas tree and aquatic questions
If a tract grows Christmas trees, check Yes or No for a written management plan and attach the plan or an explanation. For aquatic species farming, enter total pounds produced for commercial sale for the last three years.
Complete Part 3 for forestry
Check who prepared the forest management plan (N.C. Division of Forest Resources, Consulting Forester, Owner or Other) and attach a complete copy. Confirm the plan covers the five key elements listed on page 4.
Sign the Part 4 affirmation
Each owner signs, adds a title and dates the affirmation. All tenants of a tenancy in common must sign.
Complete Part 5 if continuing use
Complete this part only if the property is currently in Present-Use Value and you are applying under the Continued Use exception. Read the four certifications, including acceptance of liability for existing deferred taxes, and have each owner sign and date.
Review and download the completed PDF
Check parcel IDs, acres, attachments and signatures, then download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit AV-5
The form names one channel: submit the application to the county tax assessor where the property is located. Do not submit it to the North Carolina Department of Revenue.
- County tax assessor: addresses and telephone numbers for every county are listed at https://www.ncdor.gov/documents/north-carolina-county-assessors-list.
- Durham County: the Durham County Tax Administration main office is at 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701, telephone 919-560-0350, open 8:30 AM-5:00 PM, according to the county's forms page.
Include every attachment your parts require, such as a forest management plan for forestry, and make sure every owner has signed. The form prints no fee, mailing address or online portal of its own. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the AV-5 to the North Carolina Department of Revenue instead of the county tax assessor where the property is located.
- Including rental income in Part 2; the form says income must come from the sale of the product, not from renting the land.
- Filing a forestry application without a complete copy of the forest management plan, or without saying who prepared it.
- Leaving out the breakdown of business entities or trusts when a member, partner or beneficiary is not an individual.
- Signing with fewer than all owners when the property is held as tenants in common; every tenant must sign.
- Completing Part 5 when the property is not currently in present-use value, or leaving it out when applying for continued use.
- Omitting the written management plan or the explanation for a Christmas tree tract.
- Missing the filing window: the listing period, 30 days from a notice of change in valuation, or 60 days from a transfer of the land.
Frequently asked questions
What is the AV-5 form in North Carolina?
The AV-5 is the Application for Agriculture, Horticulture, and Forestry Present-Use Value Assessment, filed under G.S. 105-277.2 through G.S. 105-277.7. Landowners file it with the county tax assessor to have qualifying farm, horticultural or forest land assessed at present-use value.
When is the AV-5 application due?
File it during the regular listing period, within 30 days of a notice of a change in valuation, or within 60 days of a transfer of the land. These are the deadlines printed in the form's instructions.
Where do I submit Form AV-5?
Submit it to the county tax assessor where the property is located, not to the North Carolina Department of Revenue. Assessor addresses and phone numbers are on the NCDOR county assessors list; Durham County Tax Administration can be reached at 919-560-0350.
Which parts of the AV-5 do I need to complete?
Agriculture and horticulture with less than 20 acres of woodland generally need Parts 1, 2 and 4; with more than 20 acres, Parts 1, 2, 3 and 4. Forestry needs Parts 1, 3 and 4. Add Part 5 for continued use. Ask the assessor if unsure.
What do I attach to the AV-5 for forestry?
Attach a complete copy of your forest management plan and indicate who prepared it. The plan should include objectives, a map or aerial photograph, stand descriptions, regeneration-harvest methods and dates, and a regeneration technique, as the form lists.
What happens if I lose eligibility for present-use value?
By signing the affirmation you accept that an ineligible transfer, or failing to keep the property actively engaged in commercial production under a sound management program, results in loss of eligibility, removal from the program and immediate billing of deferred taxes.
Who has to sign the AV-5?
The owner or owners sign Part 4, with title and date. All tenants of a tenancy in common must sign. Part 5, if you complete it for continued use, is signed the same way.
Can I fill out the AV-5 online?
You can fill out the AV-5 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file it with the county; you submit it to the county tax assessor yourself.
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