Zoning and Property Taxes for Farming and Forestry

This page provides articles and resources concerning local government regulation of land use and its intersection with farming and forestry management practice.

Reading


Neighbor Complaints and Response: the Basics of North Carolina's Right to Farm and Bona Fide Zoning. This narrative provides a distinction between the farm protection statutes of right to farm and bona fide farm zoning exemption, from the perspective of when authorities should respond to neighbor complaints about farming and land use.

Zoning and Land Use Regulation of ForestryThis fact sheet is published by the Forestry Department in the NC State University College of Natural Resources, and covers the extent of various local ordinance types in their regulation of forest management activities such as controlled burns and harvests.

Present Use Value: The Basics of Agricultural and Forest Use Property Tax. This narrative, co-authored with Rajan Parajuli, PhD., provides an overview of use-based property taxation in North Carolina.

Bona Fide Farm Zoning: NC Appeals Court Limits Agritourism DefinitionThis case review illustrates a North Carolina Court's approach to defining the term "agritourism."

Administrative Law: Exhaustion Required for Administrative Bona Fide Farm DeterminationThis case review reinforces the route zoning appeals must take with the county zoning department before reaching court.

Present Use Value: Special Ag Use Cases of Land Trusts, Solar Facilities and Silvopasture Management. This draft paper - funded by NIFA Beginning Farmer and Rancher Development Program - explores different real and personal property treatment of assets employed in various land use scenarios, including solar, land trust as landlord, and treatment of silvopasture.

Present Use Value: Maintaining the Individual Ownership Requirement in Farm and Forestland Succession Planning. This narrative discusses in detail the concept of "individual ownership" as required by statute for enrollment of a parcel of land in NC's present use value differential property tax scheme.

Presentations


Zoning, Building Permits, and the Bona Fide Farm. This presentation has been delivered multiple times to agritourism groups concerning the qualifications for the bona fide farm zoning exemption and its relationship to building permits and permissions associated with public visitation.

The Basics of the Present Use Value Program. This general presentation offers a general overview of the Present Use Value agricultural and forestry (and horticultural) tax deferment program.