The Land Use-Value Deferment program enables qualifying property owners to defer a portion of the property taxes for qualifying parcels. In order to qualify, the property must meet certain statutory income and use guidelines.
The amount of taxes deferred is determined by calculating the difference between the assessed market value of the property and it's "use" value. Use values are provided to the County by the North Carolina Use Value Advisory Board, and adopted as a part of the Schedule of Values during general revaluation years.
For more information regarding the Use-Value program, contact the Land Records Division of the Onslow County Tax Office at 910-989-2204. To download the use-value requirements, please use the following link:
Please click here for Form AV-4, Use Value Statutory Requirements
Please click here for the Land Use Deferment Application (Form AV-5)