NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
The position of our office is that the General Statutes require a forestry management plan to be in place prior to January 1 of the year for which the taxpayer makes a request for the present-use value benefit. Counties should make every effort to manage their forestry present-use value application and review processes to bring them into compliance with this statutory requirement.