Form AV-3, Voluntary Payment of Deferred Taxes Without Requesting Disqualification, is the form a property owner files with Durham County Tax Administration to pay some or all deferred taxes while keeping the property in present-use value classification. It is one of the Durham County property tax relief forms, listed with the other present-use value forms such as AV-5, AV-6 and AV-7. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original PDF at the official source link.
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What is AV-3?
Form AV-3, Voluntary Payment of Deferred Taxes Without Requesting Disqualification, is the form on which an owner of property receiving present-use value classification states that they are paying deferred taxes voluntarily and are not asking to leave the program.
The printed instructions cite G.S. 105-277.1F, which allows an owner receiving present-use value to pay any or all of the deferred taxes without affecting the property's eligibility for that classification. The 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.
The form has three working parts: the owner's name and contact numbers, a list of the properties for which deferred taxes will be paid (tax years, parcel ID and total acres in each parcel), and an acknowledgement signed by the owners. A box marked "Assessor's Use Only" records the date filed and whether the form arrived by mail or was hand-delivered.
It differs from Form AV-6. If you want to be removed from present-use value classification, the instructions on the form say to file Form AV-6 instead of this form. Durham County's forms page lists the AV-6 request for voluntary disqualification and the AV-7 request for an estimate of deferred taxes alongside this form.
Who needs to file AV-3?
Owners of property that receives present-use value classification use Form AV-3 when they want to pay any or all of the deferred taxes on it voluntarily and keep the property in the program.
Do not use this form if you want to be removed from present-use value classification. The form tells you to file Form AV-6 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 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, and an officer of an LLC may sign for the LLC.
- A trustee may sign for the trust.
The form has room for four names and signatures, and a separate line for a contact person when an attorney signs for the owner.
When to file AV-3
File Form AV-3 when you decide to pay some or all of the deferred taxes on property that receives present-use value classification and you do not want to be disqualified. The form prints no due date or filing window of its own, so the timing is the owner's choice.
Payments made this way are applied right away to the deferred taxes that already exist. They are not saved toward additional deferred taxes that might arise if the property is removed from the program later. If you instead want to leave the program, the form directs you to Form AV-6. For questions about timing or amounts, contact Durham County Tax Administration at 919-560-0350.
How to fill out AV-3
Enter owner name and contact numbers
Type the full name of the owner(s) in Full Name of Owner(s), then add the telephone number and fax number in the fields beside it.
List the properties
Under the list of properties for which deferred taxes will be paid, enter the Tax Years, Parcel ID and Total Acres in Parcel for each one.
Read the acknowledgement
The three statements say you are paying deferred taxes voluntarily and not requesting disqualification, that payment does not disqualify the property, and that payments apply immediately to existing deferred taxes only.
Print the name of each signer
In each Name (Owner or Owner's Attorney - Please Print) field, enter the name of the person signing. The form has four rows.
Sign and date for every owner
Each person signs in Signature (Owner or Owner's Attorney) and enters the date. Follow the form's rules on who may sign for tenants in common, spouses, partnerships, corporations, LLCs and trusts.
Add the attorney's contact person
If an attorney signs for the owner, fill in Contact Person for Owner's Attorney with a phone and fax number. Otherwise leave it blank.
Leave the assessor's box blank
Do not complete ASSESSOR'S USE ONLY. The date filed and the MAIL or HAND-DELIVERED mark are for the assessor.
Review and download the completed PDF
Check that the parcels, tax years and signatures are complete. Download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit AV-3
The form's "Assessor's Use Only" box has two delivery options, MAIL and HAND-DELIVERED, so the form reaches the assessor either by mail or in person. The form prints no mailing address, portal or fee instructions of its own.
- Mail or hand delivery: Durham County Tax Administration lists its main office on its Tax Forms & Publications page as 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701, open 8:30 AM-5:00 PM. Confirm the right address for this form with the office before you send it.
- Phone: 919-560-0350 for questions, including how the deferred taxes are to be paid. The form does not say how payment is made.
Before you send it, make sure every owner, or a permitted signer, has signed and dated the form. Leave the "Assessor's Use Only" box blank; the assessor completes it. 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 leave present-use value classification; the form says to file Form AV-6 instead.
- Submitting the form without signatures from all owners; every owner must sign, unless a permitted representative signs for them.
- Having only one tenant in common sign; all tenants in common must sign the form.
- Having only one general partner sign for a partnership; all general partners must sign.
- Signing for a corporation, LLC or trust without being an officer (corporation, LLC) or trustee (trust), the roles the form allows.
- Leaving the property list incomplete; the form asks for tax years, parcel ID and total acres in each parcel.
- Expecting the payment to be held toward future deferred taxes; it is applied immediately to existing deferred taxes only.
- Writing in the "Assessor's Use Only" box, which holds the date filed and the mail or hand-delivered mark.
Frequently asked questions
What is Form AV-3 used for?
Form AV-3 lets an owner of property in present-use value classification voluntarily pay any or all of its deferred taxes without requesting disqualification. Under G.S. 105-277.1F, as cited on the form, paying this way does not affect the property's eligibility for the classification.
What is the difference between Form AV-3 and Form AV-6?
AV-3 is for paying deferred taxes while staying in present-use value classification. AV-6 is for owners who want to be removed from the classification. The instructions on AV-3 say to file Form AV-6 instead if you wish to be removed.
Does paying deferred taxes with Form AV-3 disqualify my property?
No. The acknowledgement you sign says that payment of the deferred taxes does not result in disqualification and that you are not requesting disqualification.
Will my payment cover future deferred taxes?
No. The payments are applied immediately to the existing deferred taxes. They are not held for additional deferred taxes that result from any future removal from the program.
Who has to sign Form AV-3?
All owners must sign. A North Carolina attorney representing the current owner may sign for the owner. All tenants in common and all general partners sign; one spouse may sign for tenants by the entirety, though both are recommended. Corporate and LLC officers and trustees may sign for their entities.
Can I fill out Form AV-3 online?
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 with Durham County; you deliver it by mail or in person.
Where do I send Form AV-3 in Durham County?
The form shows that it is received by mail or hand delivery. Durham County Tax Administration's main office is at 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701, phone 919-560-0350. Confirm the address for this form with the office.
Is there a deadline to file Form AV-3?
No due date is printed on the form. You file it when you choose to pay deferred taxes voluntarily. For questions about timing or the payment itself, call Durham County Tax Administration at 919-560-0350.
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