Vance County is undergoing a Compliance Review of the Present Use Value program. So far the County Tax Office has sent notices to about a third of enrolled landowners, with the remaining notices to be sent around the first of the year.
Note that under the “Agriculture” or “Horticulture” category, the landowner is required to have average gross farm income of at least $1000 per year over the past three years. The Tax Office requires documentation of income, which could be your Schedule F from your Tax Return, receipts, or documentation from USDA-FSA (e.g. tobacco buyout or CRP payments). They may also accept a signed affidavit from the landowner. They are required BY LAW to keep income information confidential.
Also note that rental payments you receive from land leased to another farmer do not qualify toward the income requirement. In that case, the landowner will need to have the farmer provide production documentation (Tax Office will provide you with a form).
Please do not hesitate to contact the Tax Office with any questions (738-2040). I have always found them to be friendly and helpful! Of course, I will also do my best to answer any questions.
The NC Dept. of Revenue has a very thorough explanation of the Present Use Value program posted at http://www.dor.state.nc.us/publications/puv_guide.pdf
DISCLAIMER: The information in this message is correct to the best of my knowledge, but it is YOUR responsibility to verify program requirements and procedures with the appropriate authority (e.g. Vance County Tax Office or NC Department of Revenue).