Form AV-3, Voluntary Payment of Deferred Taxes Without Requesting Disqualification, is the form a property owner uses to voluntarily pay any or all of the deferred taxes on property in present-use value classification while keeping the property in the program. It is one of the Durham County property tax forms handled by the Durham County Tax Administration, and the form carries an assessor's section for the date it is filed. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by Durham County at dconc.gov.
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What is AV-3?
Form AV-3, Voluntary Payment of Deferred Taxes Without Requesting Disqualification, is the Durham County Tax Administration form on which an owner of property in present-use value classification states that they are paying any or all of the deferred taxes voluntarily and are not asking to leave the program.
The form rests on G.S. 105-277.1F, which, as the form explains, allows an owner receiving present-use value to pay deferred taxes without affecting the eligibility of the property for present-use value classification. Payments are applied immediately to the existing deferred taxes. They are not held for application to additional deferred taxes that could result from a future removal from the program.
Present Use Value (PUV) is the value of land in its current use as agricultural land, horticultural land or forestland, based on its ability to produce income. Durham County describes it on its Land Use page as a voluntary program that requires compliance with certain rules in exchange for preferential tax treatment. It may also be called Land Use, Farm Use or a "tax break".
On the form you list the properties by tax years, parcel ID and total acres in the parcel, then sign an acknowledgement. Form AV-3 is not the form for leaving the program: the form says that an owner who wishes to be removed from present-use value classification files Form AV-6 instead.
Who needs to file AV-3?
The main group is property owners who currently receive present-use value classification and want to voluntarily pay any or all of the deferred taxes without affecting the property's eligibility for that classification.
Do not use Form AV-3 if you wish to be removed from present-use value classification. The form directs those owners to file Form AV-6 instead.
The form sets out who signs:
- All owners must sign.
- An attorney licensed to practice law in North Carolina who represents the current owner may sign for the owner.
- All tenants of a tenancy in common must sign.
- If husband and wife own the property as tenants by the entirety, either may sign, but both are recommended to sign.
- All general partners of a partnership must sign.
- An officer of a corporation may sign for the corporation, an officer of an LLC may sign for the LLC, and a trustee may sign for the trust.
When an attorney signs, the form also asks for a contact person for the owner's attorney, with phone and fax numbers.
When to file AV-3
File Form AV-3 when you decide to voluntarily pay any or all of the deferred taxes on property that remains in present-use value classification. No separate due date is printed on the form. The form states that payments are applied immediately to the existing deferred taxes, so the payment is not saved for a later removal from the program. If your goal is instead to be removed from present-use value classification, the timing and procedure belong to Form AV-6, not this form.
How to fill out AV-3
Enter the full name of owners
In the Full Name of Owner(s) field at the top, enter every owner of the property.
Add telephone and fax numbers
Enter the owner's Telephone Number and Fax Number in the fields beside the name.
List the properties and tax years
Under the instruction to list the properties for which the deferred taxes will be paid, enter for each property the Tax Years, the Parcel ID and the Total Acres in Parcel.
Read the acknowledgement
Confirm that you are voluntarily paying deferred taxes, are not requesting disqualification, and understand that payments are applied immediately to existing deferred taxes and not held for future removal. If you want removal instead, stop and use Form AV-6.
Print names of signers
In each Name (Owner or Owner's Attorney - Please Print) field, print the name of an owner or of the owner's attorney, using one line per signer.
Sign and date for every owner
Each signer signs and dates the matching line. All owners, all tenants in common and all general partners must sign; corporation and LLC officers and trustees may sign for their entities.
Add the attorney's contact person
If an attorney signs for the owner, complete Contact Person for Owner's Attorney with a phone and fax number.
Leave the assessor's section blank
Do not fill in ASSESSOR'S USE ONLY, including the date filed and the MAIL or HAND-DELIVERED boxes.
Review, download and print
Check the parcel details and signatures, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit AV-3
The form's assessor's section, labeled ASSESSOR'S USE ONLY, has a date-filed line and two boxes, MAIL and HAND-DELIVERED, so the completed form goes to the assessor's office at the Durham County Tax Administration by mail or by hand delivery.
- By mail: send the signed form to the Durham County Tax Administration. The form prints no mailing address, so confirm the address with the office before you send it.
- By hand delivery: bring the signed form to the assessor's office. The form prints no office address or hours.
Do not write in the assessor's section; it is completed by the office. The form does not say how the payment of the deferred taxes is made or what amount is due, so ask the Durham County Tax Administration for the current balance and payment options. Program information is on the county's Land Use page at https://www.dconc.gov/Tax-Administration/Real-Property/Land-Use. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using Form AV-3 when you want to be removed from present-use value classification; the form says to file Form AV-6 instead.
- Submitting the form without signatures from all owners; the form states that all owners must sign.
- Having only one tenant in common sign; all tenants of a tenancy in common must sign.
- Signing for a partnership with fewer than all of its general partners; all general partners must sign.
- Having an attorney sign who is not licensed to practice law in North Carolina; only such an attorney representing the current owner may sign for the owner.
- Expecting the payment to be held toward deferred taxes from a future removal; the payment is applied immediately to existing deferred taxes only.
- Leaving out tax years, parcel ID or total acres in the parcel for a property on the list.
- Writing in the ASSESSOR'S USE ONLY section, including the date filed and the mail or hand-delivered box.
Frequently asked questions
What is Form AV-3 used for in Durham County?
Form AV-3 lets an owner of property in present-use value classification voluntarily pay any or all of the deferred taxes without requesting disqualification. Under G.S. 105-277.1F, as the form explains, the payment does not affect the property's eligibility for the classification.
What is the difference between Form AV-3 and Form AV-6?
Form AV-3 is for paying deferred taxes while the property stays in present-use value classification. Form AV-6 is the form the AV-3 directs you to file instead if you wish to be removed from present-use value classification.
Does paying deferred taxes with Form AV-3 remove my land from present-use value?
No. The form's acknowledgement states that payment of the deferred taxes does not result in disqualification and that you are not requesting disqualification. The property keeps its present-use value classification.
Will my AV-3 payment cover taxes if the land is removed later?
No. The payments are applied immediately to the existing deferred taxes and are not held for application to additional deferred taxes resulting from any future removal from the program.
Who has to sign Form AV-3?
All owners must sign. A North Carolina-licensed attorney representing the current owner may sign for the owner. All tenants in common and all general partners sign, and an officer or trustee may sign for a corporation, LLC or trust. Spouses owning by the entirety may sign with either one, though both are recommended.
Can I pay only part of the deferred taxes with Form AV-3?
Yes. The form allows an owner to voluntarily pay any or all of the deferred taxes. You list the properties and tax years the payment covers; ask the Durham County Tax Administration for the balance and how to pay.
Where do I send Form AV-3 in Durham County?
The form's assessor's section shows two options, mail or hand delivery, to the Durham County Tax Administration's assessor's office. The form prints no street address, so confirm the address with the office before you send or bring it.
Can I fill out Form AV-3 online on FillingPDF?
Yes, you can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or accept payment; you deliver it through the Durham County Tax Administration's channels.
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