Form AV-6, Request for Voluntary Disqualification from Present-Use Value Classification, is the form an owner signs to take property out of the present-use value program, and it is one of the Durham County property tax relief forms published by Durham County Tax Administration. 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 it is filed with the tax assessor. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at the official link.
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What is AV-6?
Form AV-6, Request for Voluntary Disqualification from Present-Use Value Classification, is the form a property owner files with the tax assessor to remove property from present-use value classification and make the deferred taxes for the current year and the three preceding years due and payable.
The form states two purposes: to request voluntary disqualification, and to cause those deferred taxes to become due. Under G.S. 105-277.4(c), the deferred taxes for the three tax years before disqualification become due when the property is disqualified. The date of disqualification is the date the form is filed with the tax assessor.
The form is blunt about its effect. Once it is signed and filed, the request cannot be rescinded or reversed, and the form says there is no statutory provision for releasing or refunding the tax, even if the owner requested disqualification in error.
Durham County Tax Administration lists Form AV-6 among its Property Tax Relief Applications, next to three companion forms the AV-6 itself points to:
- Form AV-3, Voluntary Payment of Deferred Taxes Without Requesting Disqualification, for owners who want to pay some or all deferred taxes and keep present-use value classification (G.S. 105-277.1F).
- Form AV-7, Present Use Value Request for Estimate of Deferred Taxes, for owners who only want an estimate, which does not disqualify the property.
- Form AV-5, Application for Present-Use Program, which is the county's application form for the program itself.
Who needs to file AV-6?
Owners of record of property classified under present-use value who have decided to leave the program use Form AV-6. The form's acknowledgement says you must be an owner of record of the listed property on the date the form is filed with the tax assessor.
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 may sign for the corporation, an officer of an LLC for the LLC, and a trustee for the trust.
Do not use Form AV-6 if you want to pay deferred taxes and keep present-use value classification; file Form AV-3 instead. Do not use it if you only want an estimate of deferred taxes; file Form AV-7. The form also warns that a voluntary disqualification, unlike a voluntary payment only, precludes a potential buyer from immediate present-use value eligibility for Continued Use under G.S. 105-277.3(b2)(1).
When to file AV-6
File Form AV-6 only when you are ready for the property to leave present-use value classification, because the date you file it with the tax assessor is the date of disqualification, and the deferred taxes become due and payable as of that date. The form prints no separate deadline.
The form gives one timing note for owners who file in anticipation of selling: if the property does not actually transfer, the owner may be able to re-qualify immediately for the next tax year under certain conditions, but the taxes billed because of the disqualification remain in force. It also says the request cannot be rescinded or reversed, so decide before you sign.
Documents you need
- A plat and/or documentation describing the part of the parcel to be disqualified, attached only when you check Partial for a parcel.
How to fill out AV-6
Confirm AV-6 is the right form
Use it only to request voluntary disqualification. If you want to pay deferred taxes and keep present-use value classification, use Form AV-3; if you want only an estimate, use Form AV-7.
Enter owner name and contact numbers
At the top, write the Full Name of Owner(s), the Telephone Number and the Fax Number.
List each parcel
In the 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 under Full or Partial Disqualification. Full means the whole parcel leaves present-use value classification.
Describe any partial disqualification
For a Partial parcel, describe the part and state the number of acres to be disqualified in the last column. Attach a plat and/or documentation.
Add comments if needed
Use the Comments space for anything the assessor should know about the request.
Read the acknowledgement
Read the six statements before signing. They confirm you are 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 signer prints a name, signs and dates a line; there are four lines. All owners must sign, and the form lists who may sign for an attorney, corporation, LLC or trust.
Complete the attorney contact line
If an attorney signs for the owner, enter the Contact Person for Owner's Attorney, Phone and Fax. Otherwise leave it blank.
Review and download the PDF
Check parcel IDs, acreage, Full or Partial boxes and signatures, and leave the Assessor's Use Only box empty. 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. The form prints no address, portal or fee, but the assessor's box at the bottom records the date filed and whether the form was mailed or hand-delivered.
- Durham County Tax Administration: its Tax Forms & Publications page lists the main office at 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701. The listed hours are 8:30 AM-5:00 PM and the telephone number is 919-560-0350.
- Before you file: call the office to confirm how it accepts the signed form, since the date it is filed becomes the date of disqualification.
Attach a plat and/or documentation if you are requesting partial disqualification of a parcel. Leave the "Assessor's Use Only" box blank. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 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 Form AV-6 only to learn what you would owe; the form says to file Form AV-7 for an estimate, which does not disqualify the property.
- Signing without weighing the consequences: once filed, the request cannot be rescinded or reversed, and there is no provision to release or refund the tax even if you filed in error.
- Leaving out the plat and/or documentation when you check Partial, or not stating the number of acres to be disqualified.
- Not checking Full or Partial for a listed parcel; the form asks you to check one for each.
- Filing with fewer signatures than required: all owners, all tenants in common and all general partners must sign.
- Assuming the taxes are cancelled if a planned property transfer falls through; the form says the taxes billed because of the disqualification remain in force.
- Signing when you are not the owner of record of the property on the date the form is filed with the tax assessor.
Frequently asked questions
What is Form AV-6 used for?
Form AV-6 requests voluntary disqualification of property from present-use value classification. Filing it with the tax assessor makes the deferred taxes for the current year and the three preceding years due and payable as of the date of disqualification.
Is Form AV-6 a Durham County property tax form?
Yes. Durham County Tax Administration lists it under Property Tax Relief Applications on its Tax Forms & Publications page. You file it with the tax assessor, and it covers only present-use value disqualification, not other property tax relief.
Can I cancel a voluntary disqualification after filing Form AV-6?
No. The form states that once it is signed and filed with the tax assessor, the request cannot be rescinded or reversed, and there is no provision for releasing or refunding the tax, even if the owner requested it in error.
What is the difference between Form AV-6 and Form AV-3?
Form AV-6 disqualifies the property and makes deferred taxes due. Form AV-3 lets an owner pay some or all deferred taxes and keep present-use value classification (G.S. 105-277.1F). If you want to keep the classification, use AV-3.
Who has to sign Form AV-6?
All owners must sign. A North Carolina-licensed attorney for the owner may sign, as may a corporate or LLC officer or a trustee for the entity. All tenants in common and all general partners must sign; for tenants by the entirety either spouse may sign, both recommended.
Can I disqualify only part of my parcel?
Yes. For each parcel you check Full or Partial. For a partial disqualification, describe the part, state the number of acres to be disqualified and attach a plat and/or documentation.
How does voluntary disqualification affect a buyer?
The form says voluntary disqualification, unlike voluntary payment only, precludes a potential buyer from immediate present-use value eligibility under G.S. 105-277.3(b2)(1) for Continued Use. The buyer may or may not qualify under other provisions for the next tax year.
Can I fill out Form AV-6 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; you file it with the tax assessor through Durham County Tax Administration.
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