Real Property Assessment
Real property in Burke County is permanently listed. It is not necessary to file a listing of real property with the County Assessor unless:
- Improvements, new construction, demolition, or removal of buildings was done to your real property during the prior year.
- You currently receive the present use deferment but no longer qualify under the provisions of the program.
- You currently receive the elderly/disabled exclusion.
Ownership of real property is established as of January 1st of each tax year. Transfer of ownership during the year does not relieve the seller of tax liability.
The assessed value, property description, and description of improvements of real property may be obtained in the form of the property record card from the County Assessor’s Office or online. The assessed values should reflect “Fair Market Value” as of Burke County’s most recent reappraisal which became effective on January 1, 2013.
Changes in assessed value between reappraisals are made to reflect changes made to the property such as, but not limited to: data corrections, new construction, demolitions, remodeling, changes in use, land changes such as an acreage increase or decrease, or to clerical corrections. Assessed values reflect “Fair Market Value” as of January 1 of the last reappraisal.
Present Use Value Program
The Present Use Value Program (sometimes known as Farm Use) is a program designed to give relief to specific landowners for property that is being used for the production of agricultural, horticultural or forestry products. To qualify certain ownership, acreage, income, and sound management requirements must be met. Present use is a deferment, not an exemption. If the property no longer qualifies and is removed from the program, deferred taxes the difference between the use value and the market value plus interest accrued, for the current year and the three prior years will become due. For more information on this program contact the Appraisal Department at (828) 764-9444.
The Department of Revenue Present Use Value forms are listed below:
AV-3 : Voluntary Payment of Defferent Taxes Without Requesting Disqualification
AV-4 : North Carolina General Statues Pertaining to Present-Use Value Assessment and Taxation of Agricultural, Horticultural, and Forestlands
AV-5 : Application for Agriculture, Horticulture, and Forestry Present-Use Value Assessment
AV-6 : Request for Voluntary Disqualification from Present-Use Value Classification
AV-7 : Request for Estimate of Deferred Taxes
AV-56 : Application for Wildlife Conservation Program
Additional Information on the Forestry Program
Plan Fees - NC Forest Service
Plan Benefits - Forestry Leaflet #20 8-13-14