
Present-Use Value Program
Present-Use Value or the Use-Value Program
The North Carolina Legislature enacted the present use value program to allow for reduced tax values of individually owned property involved in agricultural, horticultural or forestry management. Basic requirements of eligibility for each are listed below.
Agricultural Land Use
Agricultural land consisting of one or more tracts, one of which consists of at least 10 acres that are in actual production and,
For the three years preceding January 1 of the year for which the benefit is claimed, have produced an average gross income of at least $1,000.
Horticultural Land Use
Land consisting of one or more tracts, one of which consists of at least five acres that are in actual production and,
For the three years preceding January of the year the benefit is claimed, have either produced an average gross income of $1,000 or been used to produce evergreens intended for use as Christmas trees and meet gross income requirements.
Forestland Land Use
Forestland consisting of one or more tracts, one of which consists of at least 20 acres that are in actual production and
Not included in a farm unit.
Information & Requirements
Forms
Jones County Tax Department
418 Hwy 58 N
Trenton, NC 28585
Mailing Address:
418 Hwy 58 N, Unit E
Trenton, NC 28585
Office Email:
taxadmin@jonescountync.gov
Phone: 252-448-2546
Fax: 252-448-1080
Tax Administrator/Assessor: Fleming Jeffress
Hours of Operation
Monday-Thursday
8am-5pm
Fridays
8am-Noon
Jones County Government
110 S Market Street
Trenton, NC 28585
Phone: 252-448-7571
Monday – Thursday, 8:00am–5:00pm
Friday, 8:00am-12:00pm