Form AV-7, Request for Estimate of Deferred Taxes, is the form the Durham County Tax Administration uses when an owner wants to know what deferred taxes would come due if land were disqualified from present-use value (PUV) classification. It is one of the Durham County property tax forms tied to the PUV program, and it only asks for an estimate: it does not disqualify the property. 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 the county at dconc.gov.
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What is AV-7?
Form AV-7, Request for Estimate of Deferred Taxes, is the Durham County Tax Administration form used to ask for an estimate of the deferred taxes that would be due and payable upon a potential disqualification of property from present-use value classification.
Present Use Value (PUV) is, in the county's description, 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 follows certain rules in exchange for preferential tax treatment, and the county's page notes it may also be called Land Use, Farm Use or a "tax break".
The form is a request for information only. The instructions printed on it state that an estimate does not disqualify the property from PUV classification, but the deferred tax bills are not generated either. If you later decide to pay the deferred taxes, you must file a different form:
- Form AV-3 to voluntarily pay the taxes without disqualification;
- Form AV-6 to voluntarily disqualify the property.
On the form you list each parcel by Parcel ID and total acres, check whether the disqualification would be full or partial, give the date as of which the estimate is wanted, and sign an acknowledgement.
Who needs to file AV-7?
Owners of property in the present-use value classification who are considering a possible disqualification and want to see the deferred taxes first use Form AV-7. The form has a space for the owner's name and telephone and fax numbers, and a separate space for a requestor's name if the requestor is a different person than the owner. The requestor signs the acknowledgement.
The form applies to parcels already classified under PUV. According to the Durham County Land Use page, that classification covers agricultural land, horticultural land and forestland that meet the program's rules.
Do not use Form AV-7 if you want to pay the deferred taxes or disqualify the property. The form says that to pay the taxes without disqualification you must file Form AV-3, and to voluntarily disqualify the property you must file Form AV-6. An AV-7 request produces an estimate only.
When to file AV-7
File Form AV-7 whenever you want an estimate of the deferred taxes that would be due upon a potential disqualification from present-use value classification. The form prints no due date or filing window. Instead it asks for the date as of which you want the estimate, labeled Request is for an Estimate of Deferred Taxes as of (date), so choose that date to match the moment you are considering.
Sending the request has no effect on the classification. The deferred tax bills are not generated, and the property stays in PUV. If you later decide to pay the deferred taxes, the form says you must file Form AV-3 or Form AV-6, as described in the instructions printed on it.
Documents you need
- A plat and/or documentation describing the part of the parcel to be disqualified, only for a parcel where you check Partial; the form asks you to describe it and state the number of acres to be disqualified.
How to fill out AV-7
Enter the owner's information
At the top, write the Owner's Name, with the owner's Telephone Number and Fax Number.
Add the requestor if different
If the person making the request is not the owner, enter the Requestor's Name with a Telephone Number and Fax Number. Otherwise leave these lines blank.
List each parcel
In the parcel table, enter the Parcel ID and Total Acres for every parcel you want estimated. The table has five rows.
Check full or partial disqualification
For each parcel, check one box under Full or Partial Disqualification in Parcel: Full or Partial.
Describe any partial disqualification
For a Partial parcel, describe the part and state the number of acres to be disqualified in the last column, and attach a plat and/or documentation.
Enter the estimate date
Write the date as of which you want the estimate on the line Request is for an Estimate of Deferred Taxes as of (date).
Add comments if needed
Use the Comments space for any detail that helps Tax Administration understand the request.
Read the acknowledgement
The two points state that the request does not disqualify the property, no deferred tax bills are generated, and that paying later requires Form AV-3 or Form AV-6.
Print, sign and date
Under the acknowledgement, enter the Name (Requestor - Please Print), the Signature (Requestor) and the Date. Leave the ASSESSOR'S USE ONLY block empty.
Review and download the PDF
Check parcel IDs, acreage, Full or Partial boxes and the estimate date. Download or print the completed PDF from FillingPDF and assemble any plat or documentation for the channels described under How to submit.
How to submit AV-7
Form AV-7 goes to the Durham County Tax Administration, the assessor's office that handles present-use value classification. The block at the bottom of the form, ASSESSOR'S USE ONLY, has a DATE FILED line and the choices MAIL and HAND-DELIVERED, so the office records a request as received either by mail or in person. The form prints no mailing address, portal or appointment rule; ask Tax Administration through the county's website at dconc.gov where to deliver it.
Before you send it, check that:
- the owner is named and, if someone else is requesting, the requestor is named too;
- each parcel is listed with its Parcel ID and total acres, and Full or Partial is checked;
- a plat and/or documentation is attached for any partial disqualification;
- the acknowledgement is printed, signed and dated.
Leave the assessor's block blank. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Treating the estimate as a disqualification or a payment: the form states that it does not disqualify the property and that no deferred tax bills are generated.
- Using Form AV-7 when you actually want to pay the deferred taxes; the form says to file Form AV-3 to pay without disqualification or Form AV-6 to voluntarily disqualify.
- Not checking Full or Partial for a listed parcel; the form asks you to check one for each parcel.
- Checking Partial without describing the part and stating the number of acres to be disqualified, or without attaching a plat and/or documentation.
- Leaving blank the date on the line Request is for an Estimate of Deferred Taxes as of (date).
- Omitting the requestor's name when the person asking is not the owner.
- Sending the form without the requestor's printed name, signature and date under the acknowledgement.
- Writing in the ASSESSOR'S USE ONLY block, which is for the office's date filed and mail or hand-delivery entry.
Frequently asked questions
What is Form AV-7 in Durham County?
Form AV-7 is the Durham County Tax Administration's Request for Estimate of Deferred Taxes. You use it to ask what deferred taxes would be due and payable if property were disqualified from present-use value classification. It requests an estimate only.
Does an AV-7 request remove my land from present-use value?
No. The form states that an estimate of deferred taxes does not disqualify the property from present-use value classification, and the deferred tax bills are not generated. The property stays classified unless you take a separate step.
What do I file if I decide to pay the deferred taxes?
File Form AV-3 to voluntarily pay the taxes without disqualification, or Form AV-6 to voluntarily disqualify the property. The AV-7 instructions say one of these is required if you later wish to pay the deferred taxes.
Can I request an estimate for only part of a 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.
Can someone other than the owner submit Form AV-7?
The form has a separate Requestor's Name line for a requestor who is different than the owner. The requestor prints their name, signs and dates the acknowledgement at the bottom.
Where do I send the Durham County AV-7 form?
The form prints no address, but the assessor's block records the request as mailed or hand-delivered. Contact the Durham County Tax Administration through dconc.gov for the delivery address or office details.
Can I fill out Form AV-7 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to Durham County, and does not file the form; you deliver it through the county's channels.
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