Filtering by tag: Agriculture & Food ✕

Section 1: G.S. 106-740 — Public hearings on condemnation and rezoning of farmland

Voluntary Agricultural Districts: New Model Ordinance May Require Adoption

Due to several inclusions of the word "shall" in recent N.C. statutory updates concerning Voluntary Agricultural Districts (VADs), counties should consider amending or adopting a new VAD ordinance.…

Dry grassy field with scattered evergreen trees under a clear blue sky.

Forest and Rangeland Tax Conference: Duke University August 4-5 (Abstracts Due March 31)

The first Forest and Rangeland Tax Conference organized by the US Forest Service and collaborators will be held at Duke University on August 4 and 5, 2026. The registration and abstracts website has…

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Recorded Webinar: End of Year Tax Planning

On October 23, 2025, Prof. Nicholas Brown presented an end-of-year tax planning webinar for beef and dairy producers in conjunction with NC Cattleman's and NC Dairy Producers.The webinar covered a…

Farm Operating Limited Liability Company: $465,000 max; three members each $155,000 max

Farm Organizations: New Federal Law Simplifies Payment Limitations

The recent H.R. 1 budget reconciliation bill signed into law on July 3, 2025 made a number of changes to farm programs and qualifications that would normally be addressed in a five year farm bill.…

Mid-Atlantic Ag and Resource Law Conference title over aerial farmland; Oct 28-29

Save the Date: Mid-Atlantic Agriculture Law Conference October 28-29

Legal Education Faculty from the agricultural and natural resource economics departments of the regional land grant universities of North Carolina, Maryland, Virginia, Ohio, Pennsylvania, as well as…

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VA Tech: Brown Presents on Entities, Succession, and Taxes at Virginia Beef Cattle University

On July 22nd and July 23rd, Prof. Nicholas Brown presented at the Virginia Beef Cattle University on a variety of topics pertinent to beef producers. Brown was invited to speak by Lisa McCormick, the…

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Heirs Property: Vance County Program Thursday July 24, 2025

Vance County Cooperative Extension will host another installment in our Heirs Property at the Community Level program this coming Thursday, July 24. The program - a USDA/RMA-funded program developed…

Disaster Recovery: Supplemental Disaster Relief Program Sign-Up Announced (Repost From SAT)

[Editor's note: ARE's Extension Farm Law & Tax contributes articles to the agricultural news source Southern Ag Today, a daily publication of articles written by land grant university/cooperative…

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How the New SALT Cap Affects Income Taxes

H.R.1, the "Big, Beautiful Bill" that was signed into law on July 4, 2025, increased the federal income tax deduction associated with how much a taxpayer paid for their state and local property taxes…

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Present Use Value: Appeals Court Confirms Disqualification Is Not Reappraisal

The North Carolina Court of Appeals recently confirmed - as a matter of law - that disqualification of land enrolled in present use value (PUV) is not a reappraisal or other increase in property tax…