Form AV-7, Request for Estimate of Deferred Taxes, is a request form that Durham County Tax Administration lists among its property tax relief applications. It is one of the Durham County property tax relief forms for owners of parcels in present-use value classification, and it asks for an estimate of the deferred taxes that would be due and payable upon a potential disqualification. Asking for the estimate 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 agency.
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What is AV-7?
Form AV-7, Request for Estimate of Deferred Taxes, is the form used to ask for an estimate of the deferred taxes that would be due and payable if a property were disqualified from present-use value classification. Durham County Tax Administration posts it with its property tax relief applications.
The form lists the parcels involved. For each parcel you give the Parcel ID and total acres and check Full or Partial disqualification. For a partial disqualification you describe the part and state the number of acres to be disqualified, and attach a plat and/or documentation. You also enter the date as of which the estimate is wanted and may add comments.
An estimate does not disqualify the property from present-use value classification, and the deferred tax bills are not generated. The form states this twice, in its instructions and in the acknowledgement the requestor signs.
AV-7 is not a payment or disqualification form. If you later wish to pay the deferred taxes, the form says you must file either Form AV-3 to voluntarily pay the taxes without disqualification or Form AV-6 to voluntarily disqualify the property. The form also carries a block marked "Assessor's Use Only" for the date filed and whether it was mailed or hand-delivered.
Who needs to file AV-7?
The form is for owners of parcels in present-use value classification who want to know what deferred taxes would be due and payable if the property were disqualified, before deciding anything. It has a separate block for a requestor, to be completed only if that person is different from the owner, with a name, telephone number and fax number. The requestor prints a name, signs and dates the acknowledgement.
Each parcel is listed individually, with room for five parcels on the page. You check Full or Partial disqualification for each one, so a single request can mix both.
Do not use AV-7 if you already want to pay or end the classification. The form says that paying the deferred taxes without disqualification takes Form AV-3, and voluntarily disqualifying the property takes Form AV-6. The form does not describe who may sign for an owner beyond providing the requestor lines.
When to file AV-7
File AV-7 whenever you want an estimate of the deferred taxes that would come due upon a potential disqualification from present-use value classification. No separate due date is printed on the form. The only date it asks for is the one you choose: Request is for an Estimate of Deferred Taxes as of (date).
Because an estimate neither disqualifies the property nor generates deferred tax bills, it can be requested before you decide anything else. If you then wish to pay, the form says you must file Form AV-3 or Form AV-6 as appropriate. Contact Durham County Tax Administration at 919-560-0350 for questions about timing.
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; the form asks you to describe the part and state the number of acres.
How to fill out AV-7
Enter the owner's details
At the top, write the Owner's Name, 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 their telephone and fax numbers. Otherwise leave this block empty.
List each parcel
In the parcel table, enter the Parcel ID and Total Acres for every parcel you want an estimate for. The table has five rows.
Check Full or Partial
For each parcel, check one box under Full or Partial Disqualification in Parcel.
Describe any partial disqualification
For a Partial parcel, describe the part and state the number of acres to be disqualified in the column provided, and attach a plat and/or documentation.
Enter the estimate date
Fill in Request is for an Estimate of Deferred Taxes as of (date) with the date for which you want the estimate.
Add comments if needed
Use Comments for anything the assessor should know about the request.
Read the acknowledgement
The two acknowledgements say the request does not disqualify the property or generate bills, and that paying later takes Form AV-3 or Form AV-6.
Print, sign and date
The requestor prints a name in Name (Requestor - Please Print), signs under Signature (Requestor) and enters the Date. Leave the Assessor's Use Only block blank.
Review and download the PDF
Check parcel IDs, acres, Full/Partial boxes and the date, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit AV-7
The form names no return address or portal. Its "Assessor's Use Only" block records the date filed and whether the request was MAIL or HAND-DELIVERED, so those are the two delivery methods the document itself reflects.
- Contact the agency first: Durham County Tax Administration lists its Main Office on its forms page at 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701, telephone 919-560-0350, hours 8:30 AM-5:00 PM. Confirm there where to deliver the request.
- Include: the signed form and, for any parcel with a partial disqualification, the plat and/or documentation the form asks you to attach.
The form does not mention a fee. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels above.
Common mistakes to avoid
- Treating the estimate as a disqualification or as a bill: the form says it neither disqualifies the property nor generates deferred tax bills.
- Expecting AV-7 to pay the deferred taxes; paying without disqualification takes Form AV-3 and voluntary disqualification takes Form AV-6.
- Checking neither Full nor Partial for a listed parcel, or checking both; the form says to check one.
- Checking Partial without describing the part, stating the number of acres to be disqualified, or attaching the plat and/or documentation.
- Leaving the "as of (date)" line blank, so the estimate has no date to be figured on.
- Omitting the Parcel ID or Total Acres for a listed parcel.
- Submitting the acknowledgement unsigned, undated or without the requestor's printed name.
Frequently asked questions
What is Form AV-7 used for?
Form AV-7 requests an estimate of the deferred taxes that would be due and payable upon a potential disqualification of listed parcels from present-use value classification. It is a request only: it does not disqualify the property or generate deferred tax bills.
Which Durham County property tax form requests a deferred tax estimate?
Form AV-7, Request for Estimate of Deferred Taxes, which Durham County Tax Administration lists with its property tax relief applications. Related present-use forms on the same page include Form AV-3 and Form AV-6.
Does requesting an estimate disqualify my present-use value property?
No. The form states that the request does not disqualify the property from present-use value classification, but neither are the deferred tax bills generated. The requestor signs an acknowledgement of this.
How do I pay the deferred taxes after getting the estimate?
File a different form. The AV-7 says that to pay deferred taxes without disqualification you must file Form AV-3, and to voluntarily disqualify the property you must file Form AV-6.
What do I attach if only part of a parcel would be disqualified?
Check Partial for that parcel, describe the part and state the number of acres to be disqualified, and attach a plat and/or documentation. A full disqualification needs no description of acres.
Can someone other than the owner request the estimate?
The form has a separate Requestor's Name block with telephone and fax numbers for a requestor who is different from the owner. The requestor prints a name, signs and dates the acknowledgement.
Where do I send Form AV-7?
The form prints no address; its Assessor's Use Only block records mailed or hand-delivered requests. Durham County Tax Administration's Main Office is at 201 East Main Street, 3rd Floor, Administration Bldg. II, Durham, NC 27701, 919-560-0350; confirm the delivery method there.
Can I fill out Form AV-7 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, not affiliated with Durham County, and does not file the request; you deliver it through the agency's channels.
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