Page 2, AV-6, Web, 1-14
Voluntary Payment of Deferred Taxes Without Disqualication - File Form AV-3, not this form, if you wish to pay any or all of the
deferred taxes without being disqualied from the present-use value program. G.S. 105-277.1F allows a property owner receiving
present-use value to pay any or all of the deferred taxes for that property without affecting the eligibility of the property for present-use
value classication. The payments are immediately applied to the existing deferred taxes and are not held for application to additional
deferred taxes resulting from any future removal from the program.
Request for Estimate of Deferred Taxes - File Form AV-7, not this form, if you are only requesting an estimate of deferred taxes
potentially due as of the estimate date. An estimate does not disqualify the property from present-use value classication.
ACKNOWLEDGEMENT
I (we), the undersigned, hereby acknowledge the following:
1. I (we) are the owner(s) of record of the above listed property on the date this form is led with the tax assessor.
2. I (we) acknowledge that voluntary disqualication should not be requested if I (we) wish to voluntarily pay the deferred
taxes and still retain present-use value classication.
3. Voluntarily disqualication from present-use value classication is requested for the above listed property.
4. The date of voluntary disqualication is the date that this form is led with the tax assessor.
5. I (we) understand that the request for voluntary disqualication, once led with the tax assessor, cannot be rescinded
or reversed. If the request was made in anticipation of a property transfer but the property does not actually transfer,
the owner may be able to immediately re-qualify for the next tax year under certain conditions; however, the taxes billed
as a result of the disqualication resulting from the ling of this form remain in force.
6. Voluntary disqualication (but not voluntary payment only) will preclude a potential buyer from immediate present-use
value eligibility under the provisions of G.S. 105-277.3(b2)(1) for Continued Use. The new owner may or may not be able
to immediately qualify under other statutory provisions for the next tax year.
Contact Person for Owner’s Attorney Phone Fax
Name (Owner or Owner’s Attorney - Please Print) Signature (Owner or Owner’s Attorney) Date
Name (Owner or Owner’s Attorney - Please Print) Signature (Owner or Owner’s Attorney) Date
Name (Owner or Owner’s Attorney - Please Print) Signature (Owner or Owner’s Attorney) Date
Name (Owner or Owner’s Attorney - Please Print) Signature (Owner or Owner’s Attorney) Date
ASSESSOR’S USE ONLY: DATE FILED:____________________________________ MAIL HAND-DELIVERED
Signatures—All owners must sign this form. An attorney licensed to practice law in North Carolina who is representing the
current owner may sign for the owner. All tenants of a tenancy in common must sign this form. If husband and wife own the property as
tenants by the entirety, either the husband or the wife may sign, but both are recommended to sign. All general partners of a partnership
must sign. An ofcer of a corporation may sign for the corporation. An ofcer of an LLC may sign for the LLC. A trustee may sign for the
trust.