The (AV-6) Request for Voluntary Disqualification is the form a property owner uses to ask the tax assessor to remove a parcel from present-use value (PUV) classification; Durham County Tax Administration publishes it as one of the Durham County property tax forms. Filing it makes the deferred taxes for the current year and the three preceding years due and payable, and the request cannot be reversed once filed. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original PDF lives on the Durham County website.
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What is AV-6?
The (AV-6) Request for Voluntary Disqualification, printed on the PDF as AV-6 Request for Voluntary Disqualification from Present-Use Value Classification, is the form an owner files with the tax assessor to leave the present-use value (PUV) program and cause the deferred taxes to become due.
The form does two things, according to its own instructions: it requests voluntary disqualification from PUV classification, and it causes the deferred taxes for the current year and the three preceding years to be due and payable (G.S. 105-277.4(c)). The date of disqualification is the date the form is filed with the tax assessor.
Durham County Tax Administration describes PUV as the value of land in its current use as agricultural land, horticultural land or forestland, based on its ability to produce income. It is a voluntary program: the owner meets certain rules in exchange for preferential tax treatment. AV-6 is the way out of that program at the owner's request.
AV-6 is not the only PUV request form, and the form tells you when to use another one:
- Form AV-3 is for an owner who wants to pay some or all of the deferred taxes and keep PUV classification (G.S. 105-277.1F).
- Form AV-7 is for an owner who only wants an estimate of deferred taxes. An estimate does not disqualify the property.
The form warns that no statute provides for releasing or refunding a tax imposed because of voluntary disqualification, even if the owner requested it in error.
Who needs to file AV-6?
The main group is owners of record of property classified under present-use value who want that classification removed. The acknowledgement on the form states that you are the owner(s) of record of the listed property on the date the form is filed with the tax assessor.
Do not use AV-6 in these cases:
- You want to pay some or all of the deferred taxes and keep PUV classification: file Form AV-3 instead.
- You only want an estimate of the deferred taxes potentially due: file Form AV-7 instead.
Who signs, according to the form:
- 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 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 or of an LLC may sign for it, and a trustee may sign for a trust.
If the request is made ahead of a sale, the form notes that voluntary disqualification, unlike voluntary payment only, prevents a buyer from qualifying immediately under G.S. 105-277.3(b2)(1) for Continued Use.
When to file AV-6
File AV-6 when you have decided to remove the property from present-use value classification, because the filing itself causes the disqualification. The form sets no calendar deadline. The date it is filed with the tax assessor is the date of disqualification, and the deferred taxes become due and payable as of that date.
Timing matters because the request cannot be rescinded or reversed after it is signed and filed. If you file in anticipation of a property transfer and the transfer does not happen, the form says the owner may be able to re-qualify for the next tax year under certain conditions, but the taxes billed because of the disqualification stay in force. Read the form's instructions and consider the request carefully before filing.
Documents you need
- A plat and/or documentation describing the acreage to be disqualified, only when you request partial disqualification of a parcel.
How to fill out AV-6
Confirm AV-6 is the right form
Read the instructions at the top. If you want to pay deferred taxes and keep present-use value classification, use Form AV-3; if you only want an estimate, use Form AV-7.
Enter owner and contact details
Type the Full Name of Owner(s) at the top of page 1, then the Telephone Number and Fax Number.
List each parcel
In the parcel table, enter the Parcel ID and the Total Acres in Parcel for every parcel you want disqualified. The table has five rows.
Check Full or Partial
For each parcel, check one box: Full or Partial disqualification.
Describe any partial disqualification
For a partial disqualification, describe the part and state the number of acres to be disqualified in the column provided. Attach a plat and/or documentation.
Add comments if needed
Use the Comments line on page 1 for any explanation you want to give the assessor.
Read the acknowledgement
On page 2, review the six statements, including that you are the owner of record, that the filing date is the date of disqualification and that the request cannot be rescinded or reversed.
Print names, sign and date
Each owner, or the owner's attorney, prints a name, signs and dates a line; there are four signature lines. Follow the signature rules for tenants in common, spouses, partnerships, corporations, LLCs and trusts.
Add the attorney's contact person
If an attorney signs for the owner, enter the Contact Person for Owner's Attorney with phone and fax.
Review and download the PDF
Check parcel IDs, acreage, Full or Partial choices and signatures, since the request cannot be undone once filed. Download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit AV-6
Form AV-6 is filed with the tax assessor, and the form's "Assessor's Use Only" box records whether it arrived by mail or was hand-delivered.
- Hand delivery or mail: deliver or mail the signed form to the Durham County tax assessor's office. The form prints no street address, P.O. box or portal, so confirm the current address with Durham County Tax Administration, which publishes the form.
- Attachments: if you request partial disqualification of a parcel, attach a plat and/or documentation with it.
The filing date is the date of disqualification, so the date the assessor receives the form matters. The form does not state a fee for filing it. Program information is on the Durham County Land Use page. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing AV-6 when you want to pay deferred taxes and keep present-use value classification; the form says to file Form AV-3 instead.
- Filing AV-6 only to get an estimate of deferred taxes; the form says to use Form AV-7, because an estimate does not disqualify the property.
- Signing and filing without weighing the consequences: the request cannot be rescinded or reversed, and no refund exists even if it was filed in error.
- Leaving out the plat and/or documentation when checking Partial for a parcel, or not stating the number of acres to be disqualified.
- Checking neither Full nor Partial for a listed parcel; the form asks for one choice per parcel.
- Submitting the form with fewer signatures than required, such as one co-owner signing for a tenancy in common when all tenants must sign.
- Asking an attorney to sign who is not licensed to practice law in North Carolina; only such an attorney may sign for the owner.
- Assuming a buyer can immediately qualify under Continued Use after a voluntary disqualification; the form says voluntary disqualification precludes that.
Frequently asked questions
What is the AV-6 form in Durham County?
AV-6 is the Request for Voluntary Disqualification from Present-Use Value Classification. An owner files it with the tax assessor to remove land from the PUV program, which makes the deferred taxes for the current year and the three preceding years due and payable.
Can I cancel an AV-6 after I file it?
No. Once the form is signed and filed with the tax assessor, the request cannot be rescinded or reversed, and the form says there is no statutory provision for releasing or refunding the tax, even if the request was made in error.
What is the difference between AV-6 and AV-3?
AV-6 disqualifies the property from present-use value. Form AV-3 lets an owner pay some or all deferred taxes under G.S. 105-277.1F while keeping PUV classification. If you want to keep the classification, do not file AV-6.
Do I need AV-6 just to find out how much deferred tax I would owe?
No. For an estimate only, the form says to file Form AV-7. An estimate does not disqualify the property from present-use value classification, while filing AV-6 does.
When does the disqualification take effect?
On the date AV-6 is filed with the tax assessor. The form states that this is the date of disqualification and that the deferred taxes become due and payable as of that date.
Who has to sign Form AV-6?
All owners must sign. A North Carolina-licensed attorney representing the owner may sign for the owner, and an officer may sign for a corporation or LLC. All tenants in common sign; for spouses owning by the entirety, one may sign but both are recommended.
Can I disqualify only part of my land?
Yes. For each parcel you check Full or Partial. For a partial disqualification, describe it, state the number of acres to be disqualified and attach a plat and/or documentation.
Can I fill out the AV-6 online and file it with Durham County?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Durham County and does not file the form; you deliver or mail it to the tax assessor yourself.
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