Form AV-6 "Request for Voluntary Disqualification From Present-Use Value Classification" - North Carolina

What Is Form AV-6?

This is a legal form that was released by the North Carolina Department of Revenue - a government authority operating within North Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2014;
  • The latest edition provided by the North Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form AV-6 by clicking the link below or browse more documents and templates provided by the North Carolina Department of Revenue.

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Download Form AV-6 "Request for Voluntary Disqualification From Present-Use Value Classification" - North Carolina

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Request for Voluntary Disqualification from
AV-6
Present-Use Value Classification
Web
PRINT
CLEAR
1-14
Full Name of Owner(s)
Telephone Number
Fax Number
Instructions
Use this form to:
1. Request voluntary disqualification from present-use value classification, and
2. Cause the deferred taxes for the current year and the three preceding years to be due and payable as a result of the voluntary
disqualification.
The deferred taxes for the three tax years preceding disqualification become due and payable when the property is disqualified from
present-use value classification. (G.S. 105-277.4(c))
Voluntary disqualification should not be requested if you wish to pay any or all of the deferred taxes and still retain your present-
use value classification. File Form AV-3, not this form, if you wish to voluntarily pay some or all of your taxes and retain present-
use value classification.
Important! Please Read! -- Once this form has been signed and filed with the tax assessor, the request cannot be rescinded
or reversed. The filing of the form results in disqualification. The deferred taxes become due and payable as of the date of
disqualification.
The date of disqualification is the date that this form is filed with the tax assessor.
There is no statutory provision for releasing or refunding a tax imposed due to voluntary disqualification, even if voluntary
disqualification was requested in error by the owner.
PLEASE CONSIDER YOUR REQUEST CAREFULLY.
List the parcel(s) for which voluntary disqualification from present-use value classification is requested.
Full or Partial
If partial disqualification, describe and state
Total Acres
Parcel ID
Disqualification
the number of acres to be disqualified.
in Parcel
(check one)
Attach plat and/or documentation.
Full
Partial
Full
Partial
Full
Partial
Full
Partial
Full
Partial
Comments:
4
Request for Voluntary Disqualification from
AV-6
Present-Use Value Classification
Web
PRINT
CLEAR
1-14
Full Name of Owner(s)
Telephone Number
Fax Number
Instructions
Use this form to:
1. Request voluntary disqualification from present-use value classification, and
2. Cause the deferred taxes for the current year and the three preceding years to be due and payable as a result of the voluntary
disqualification.
The deferred taxes for the three tax years preceding disqualification become due and payable when the property is disqualified from
present-use value classification. (G.S. 105-277.4(c))
Voluntary disqualification should not be requested if you wish to pay any or all of the deferred taxes and still retain your present-
use value classification. File Form AV-3, not this form, if you wish to voluntarily pay some or all of your taxes and retain present-
use value classification.
Important! Please Read! -- Once this form has been signed and filed with the tax assessor, the request cannot be rescinded
or reversed. The filing of the form results in disqualification. The deferred taxes become due and payable as of the date of
disqualification.
The date of disqualification is the date that this form is filed with the tax assessor.
There is no statutory provision for releasing or refunding a tax imposed due to voluntary disqualification, even if voluntary
disqualification was requested in error by the owner.
PLEASE CONSIDER YOUR REQUEST CAREFULLY.
List the parcel(s) for which voluntary disqualification from present-use value classification is requested.
Full or Partial
If partial disqualification, describe and state
Total Acres
Parcel ID
Disqualification
the number of acres to be disqualified.
in Parcel
(check one)
Attach plat and/or documentation.
Full
Partial
Full
Partial
Full
Partial
Full
Partial
Full
Partial
Comments:
Page 2,
AV-6, Web, 1-14
Voluntary Payment of Deferred Taxes Without Disqualification - File Form AV-3, not this form, if you wish to pay any or all of the
deferred taxes without being disqualified 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 classification. 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 classification.
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 filed with the tax assessor.
2.
I (we) acknowledge that voluntary disqualification should not be requested if I (we) wish to voluntarily pay the deferred
taxes and still retain present-use value classification.
3.
Voluntarily disqualification from present-use value classification is requested for the above listed property.
4.
The date of voluntary disqualification is the date that this form is filed with the tax assessor.
5.
I (we) understand that the request for voluntary disqualification, once filed 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 disqualification resulting from the filing of this form remain in force.
6.
Voluntary disqualification (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.
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 officer of a corporation may sign for the corporation. An officer of an LLC may sign for the LLC. A trustee may sign for the
trust.
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
Contact Person for Owner’s Attorney
Phone
Fax
ASSESSOR’S USE ONLY: DATE FILED:____________________________________
MAIL
HAND-DELIVERED
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