Orange County NC Website
Browse       Search
October 6, 2000 <br />Page 2 <br />Another consideration relates to interpretation and application. Counties seem to <br />have their own interpretations and therefore their own applications practically for all <br />instances of law and not just the Use Program. To slightly exaggerate, across the <br />state there may well be as many as 100 different ways of interpreting and applying <br />many of the North Carolina Statutes. Standardized format and language may or may <br />not ultimately have the desired effect. <br />The relaxation of the eligibility standards as they relate to acreage for land to qualify <br />under the Use Value System is another proposal with pros and cons. Under the <br />present guidelines anyone with a minimum of five acres can qualify under <br />horticulture (this would also include herb farms). However, abona-fide horticulture <br />operation with 4.90 acres would not qualify. On the positive side, lowering the <br />acreage requirement let's say to a one-acre minimum could provide significant tax <br />savings to the many who would likely qualify. On the negative side such a change <br />could potentially open the door to abuses of the system and potentially hurt, not help <br />most farmers. With afive-acre minimum there is a clear cut off, which excludes <br />most property owners, and therefore there is no chance of eroding the tax base and <br />forcing tax rates up. Reducing the size requirements to a minimum of one-acre <br />though creates a situation where practically "everyone" qualifies. <br />The agriculture and horticulture provisions of the Use Value Program are intended <br />to protect the individuals whose livelihood is farming. With afive-acre minimum, <br />under which intensive horticulture operations can qualify, these. individuals are <br />protected. When the acreage requirement is dropped, there is the very good <br />potential that the hobbyists such as those with one or two cows, for instance, or one <br />horse, start qualifying en masse. Even with the income requirements many that do <br />not now qualify would qualify due to the miniscule income requirements of only <br />$1,500 per year. An acreage cut off of 5 acres for horticulture and 10 acres for <br />.agriculture, as they exist now, minimizes abuses of the .program and protects the <br />farmers' livelihoods from escalating taxes due to higher tax rates. <br />4 <br />