A reminder to all landowners who currently have land enrolled in the present use assessment and taxation program ("farm use" or "land use")... as discussed in October 2010 at our two meetings at the Alamance County Cooperative Extension Office/Agriculture Service Center on Graham-Hopedale Rd., following up on SB 1161, Session Law 2002-184 effective for tax years beginning on or after July 1, 2003...

If you have land classified as "agriculture" and/or "horticulture" with twenty (20) acres or more of wooded land, you must have an approved forestry management plan (FMP) for that wooded land with the main objective being for commercial production and sale of forest products, in order to retain tax deferral on this acreage (G.S. 105-277.2). Failure to submit a written plan for a sound forestland management program by January 1, 2012, will result in the disqualification of the wooded acres receiving tax deferral and the billing of deferred taxes, with interest, for the proceeding three fiscal years.

The deadline for having FMP's submitted to the tax office is January 1, 2012. There will not be any extensions. The FMP must include the following key elements, as outlined by G.S. 105-277.2(6), G.S. 105-277.3(f) and (g):

1. Management and Landowner Objectives Statement - Long range and short range objectives of owner(s) as appropriate.
2. Location - Include a map or aerial photograph that locates the property described and also delineates each stand referenced in the "Forest Stand(s) Description/Inventory and Stand Management Recommendations" (item 3 below).
3. Forest Stand(s) Description/Inventory and Stand Mangement Recommendations - Include a detailed description of various stands within the forest unit. Each stand description should detail the acreage, species, age, size (tree diameter, basal area, height), condition (quality and vigor), topography, soils and site index or productivity information. Stand-specific forest management practices needed to sustain productivity, health, and vigor must be included with proposed timetable for implementation.
4. Regeneration - Harvest Methods and Dates - For each stand, establish a target timetable for harvest of crop trees, specifying the type of regenration - harvest (clear cut), seed-tree, shelter-wood, or selection regeneration systems as applicable).
5. Regeneration Technique - Should include a sound propsed regeneration plan for each stand when the harvest of final crop trees is done. Specify intent to naturally regenerate or plant trees.


Forest management plans can and should be updated as forest conditions significantly change (e.g. change in product class mix as the stand ages and grows, storm damage, insect or disease attack, timber harvest, thinning, wildfire). The plans should not be open-ended and should include a timetable for re-evaluating the forestry management plan, especially in the early growth years of a forest unit.

Forest management plans may include other objectives such as improving wildlife habitat and enhancing limited recreation. However, the primary objective of the management plan must be commerical production of timber, and any secondary objectives must not significantly detract from the primary objective.

The county will audit plans periodically and, to remain eligible for use-value treatment, the plan must be implemented.

Landowners may obtain FMPs through the N.C. Division of Forest Resources (5344 Bass Mt. Rd. Snow Camp, Phone: (336) 376-3596, Fax: (336) 376-1165, email: alamance.DFR[at]ncdenr[dot]gov) a private consulting forester, an extension forester, or anyone with the appropriate forestry management and analysis skills (including the above-mentioned key elements of a soundly managed forestland program) to properly prepare a plan comparable to a plan prepared by a qualified forester.

Please Note: The local office of the N.C. Forest Service has informed us that due to the large number of requests for FMPs, they cannot guarantee landowners that plans will be completed by the January 1, 2012 deadline. If you have already contacted them to request a plan be written and you haven't received it, please follow-up with them immediately to obtain the status of your plan(s). If the N.C. Forest Service is unable to write your FMP, even if you are currently on their list, it is the landowner's responsibility to use one of the other sources listed above to fulfill the requirement and meet the deadline.

You can follow the link below to obtain a list of consulting foresteres that cover Alamance County, or you can pick up a copy at the tax office. Consulting foresters charge a minimal fee, and plans can be prepared within 60-90 days. Once you have your plan, you must submit a copy of it to the tax office. We may also have you update your information by completing an application, as we are required to audit all "present use" parcels (G.S. 105-296) periodically.

If you have questions on whether or not you will be required to have a FMP, or you need us to determine your wooded acreage, please contact Craig Stanley, Present Use Appraiser at (336) 570-4118. It is best to call and make an appointment so that we can accurately and fairly assess your land. Further evaluation may be needed to determine "highest and best use", which may require us to visit the property.

Please remember that the present use taxation program is a voluntary tax relief program for farmers, timber growers, and horticulturists. Land meeting all eligibility requirements may qualify for the program initially, but the landowner's objectives/intentions dictate whether the property can continue meeting those requirements annually.

 

Provided below is a link to a list of Consulting Foresters for North Carolina Forest Service District 11 (Alamance, Caswell, Durham, Granville, Orange, Person, Vance, and Wake Counties). The list is compiled by the NC Division of Forest Resources.

• List of Consulting Foresters (Revised 10-01-2010)

NOTE: This is a list of individuals that offer forest management consulting services and have requested that their information be posted on the NC Division of Forest Resources' web site. This listing of consulting foresters may be incomplete. The NC Division of Forest Resources does not guarantee the consultant's performance, and no recommendation or sponsorship of any single individual or firm is implied. Landowners should obtain references and evaluate qualifications prior to choosing a consulting forester.

The Alamance County Present Use Value informational brochure is now available online in PDF format for easy viewing, download and printing.

You may view the PUV Brochure by clicking the link below:

• PUV Brochure