Tax Offices

What is Present Use Value?

It is the value of the land in its current use as agricultural land, horticultural land, or forestland. The land meeting the eligibility requirements is taxed on the present-use value instead of market value of the land.

To be eligible for present-use values, a farm unit consisting of one or more tracts must meet the following requirements of North Carolina General Statute 105-277.

This page contains links to several forms that the Assessor's office uses regularly. You may click on the links to go to the form and print it using the "File - Print" command on your browser. All forms are in PDF format and will require Adobe Acrobat Reader.

All forms and applications may be sent to:

Henderson County Assessor
200 N. Grove Street
Suite 102
Hendersonville NC 28792

Fax (828) 697-4578

North Carolina General Statute 105-282.1 governs applications for exemption or exclusion. Strict compliance is necessary in order for property to be properly exempted or excluded from taxation.