Signed_Billy W. Loftin, II Tract_NOV

ROY COOPER
Governor
MICHAEL S. REGAN
Secretary
LINDA CULPEPPER
Director
NORTH CAROLINA
£nvironmentaI Qua[ity
August 16, 2019
CERTIFIED MAIL #7019 0160 0000 3479 8520
Billy W. Loftin, II
3899 Ernest Loftin Road
Ayden, NC 27808
CERTIFIED MAIL #7019 0160 0000 3479 8537
Pamlico Land & Timber
Attn: Mr. Phil Lee
9331 NC Highway 32 North
Washington, NC 27889
CERTIFIED MAIL #7019 0160 0000 3479 8544
Derick Cordon Logging, Inc.
Attn: Mr. Derick Cordon
2124 Burbage Road
Bath, NC 27808
Subject: NOTICE OF VIOLATION and
RECOMMENDATION FOR ENFORCEMENT
NOV-2019-PC-0581
Billy W. Loftin II Tract —NW Intersection of S Oak Lane
and County Home Rd, Winterville
Neuse River Riparian Buffer Violations
Pitt County
Dear Messrs. Loftin, Lee and Cordon:
The purpose of this correspondence is to clearly communicate to you a violation regarding the Neuse River
Riparian Buffer Rules (15A NCAC 213 .0233) on the subject property and the expectation to comply with
the riparian buffer rules. On August 2, 2019, Anthony Scarbraugh and Chris Pullinger of the Division of
Water Resources (DWR) inspected a logging operation concerning a possible Neuse River Riparian Buffer
violation associated with timber harvesting. The subject property is known as Pitt County Parcel Number
08291 and is located at northwest intersection of South Oaks Lane and County Home Road near
Winterville, Pitt County. The property has two unnamed tributaries (Uts) of Fork Swamp, which are
located in the Neuse River Basin and is therefore subject to the Neuse River Riparian Buffer Rules.
During the site visit, the investigators observed impacts to Zone 1 of the riparian buffer adjacent to the Ut
(see attached maps) to Fork Swamp from timber harvesting. Impacts consisted of cutting of high valued
trees (meet requirements of 15A NCAC 02B .0233(2)(f)) within the first 10 feet of Zone 1 directly adjacent
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to the stream with primary roots visible in the streambank. DWR staff also observed removal of trees in
excess of 50 percent of the trees greater than five -inches diameter at breast height within the outer 20
feet of Zone 1. The total observed to the inner 10 feet (0 —10 feet) and outer 20 feet (10 — 30 feet) total
approximately 425 linear feet. In addition, investigators observed all timber harvested within Zone 1 was
with the use of tracked or wheeled vehicles resulting in non -diffuse flow in several locations.
As a result of the site inspection and file review, the following violation, detailed below, are noted:
(1) Neuse River Riparian Buffer Violation -Vegetation Removal
(2) Neuse Buffer Violation — Diffuse Flow
Item I. Neuse River Buffer Violation
The removal of all Zone 1 vegetation along 425 linear feet of Ut to Fork Swamp exceeding the selective
harvesting requirements is prohibited in the buffer rules and therefore represents a violation of 15A NCAC
02B .0233 (11) (b) which states in Zone 1, forest vegetation shall be protected and maintained and must
follow the guidelines outlined in 15A NCAC 02B .0233 (11) (b) (i) through (iv) of this Rule. Zone 1 of the
buffer is measured from the top of bank and extends landward a distance of 30 ft. Zone 2 begins at the
landward edge of Zone 1 and extends landward a distance of 20 ft.
Item II. Neuse River Buffer Violation — Diffuse Flow
According to Title 15A North Carolina Administrative Code 2B.0233(5) Diffuse Flow Requirements, diffuse
flow of runoff shall be maintained in the riparian buffer by dispersing concentrated flow and reestablishing
vegetation. In addition, 15A NCAC Code 2B .0233(5)(a) states, concentrated runoff from ditches or
manmade conveyances shall be converted to diffuse flow before the runoff enters Zone 2 of the riparian
buffer.
This Office requests that you respond to this letter in writing within 30 calendar days of receipt of this
Notice. Your response should be sent to this office at the letterhead address. Your response should
address the following items:
1. Please explain when timber harvesting occurred at the site and clearly explain why appropriate
regulations were not followed.
2. Please provide a map that exactly details the total area of buffer on the tract and the areas of buffer
that were impacted. In addition, please providence evidence that the selective harvesting of forest
lands within the Neuse River Riparian Buffer were conducted under a deferment for use under
forestry in accordance with G.S. 105-277.2 through 277.6 or on forest lands that have a forest
management plan prepared or approved by a registered professional forester.
3. Please submit the following documents for review and approval:
Riparian Buffer Restoration Plan is required to address the cutting and removal of the buffer
vegetation as described above. This planting plan must be developed such that at least two
native hardwood tree species are to be planted at a density sufficient to provide 260 trees
per acre at maturity. This density can be achieved by planting approximately 360 (11 x 11 feet
spacing) to 538 (9 x 9 feet spacing) trees per acre. Restoration of trees/shrubs/forest must
be completed by the first subsequent planting season (November 1 through March 30). Note,
if the tree plantings do not survive, they will need to be replaced such that the density is

sufficient to provide 260 trees per acre at maturity. As a part of this plan, your response must
include an implementation/planting schedule with clear dates.
Specifications for physical and biological monitoring will be required for Buffer Restoration
Areas for 5 five years (5 years of monitoring with a written report provided to the Regional
Office by June 1 of each year).
4. Finally, you should include in your response an explanation of how you propose to prevent these
problems from reoccurring on this project and on future projects. It is the expectation of this office
that riparian buffer adjacent to Ut of Fork Swamp will be fully restored by September 27, 2019.
****You are encouraged to consult with Division of Forestry Resources to assist you with your plan
development, and any permit, certification and authorizations necessary to achieve compliance.
Thank you for your attention to this matter. DWR requires that the violations, as detailed above, be
abated immediately and properly resolved. Failure to resolve this matter could result in this Office
pursuing additional avenues of enforcement such as assessments of civil penalties.
Pursuant to G.S. 143-215.6A, the above mentioned violations and any future violations are subject to a
civil penalty assessment of up to a maximum of $25,000.00 per day for each violation. Pursuant to G.S.
143-215.6C, DWR can request injunctive relief through the courts to obtain compliance on the site. Your
above-mentioned response to this correspondence, the degree and extent of harm to the environment
and the duration and gravity of the violation(s) will be considered in any further process that may occur.
Should you have any questions regarding these matters, please contact Anthony Scarbraugh at (252) 948-
3924 or myself at [phone].
Sincerely,
Robert Tankard, Assistant Regional Supervisor
Water Quality Regional Operations Section
Division of Water Resources, NCDENR
Enclosure: Neuse River Riparian Buffer Rules
cc: Shelton Sullivan —401 & Buffer Permitting Unit (via email)
Cathy Gilkeson, NC Forest Service (via email)
Laserfiche

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Photographs of Site Inspection conduct on August 2, 2019 at Billy W. Loftin II Tract in
Pitt County
Photograph #1: Exposure looking north of overharvesting of understory and mature vegetation
removal in Zones 1 of the Neuse Riparian Buffer along Section #1. (Facing North)

Photographs of Site Inspection conduct on August 2, 2019 at Billy W. Loftin II Tract in
Pitt County
Photograph #2: Exposure of overharvesting in Zone 1 within a stream crossing area along
Section #2. (Facing West)

Photographs of Site Inspection conduct on August 2, 2019 at Billy W. Loftin II Tract in
Pitt County
Photograph #3: Exposure looking downtream of overharvesting along the southern side of the
Section 2 in Zones 1 of the Neuse River Riparian Buffer cut with track or wheeled cutter.
(Facing West)

Photographs of Site Inspection conduct on August 2, 2019 at Billy W. Loftin II Tract in
Pitt County
Photograph #4: Exposure of overharvesting in Zone 1 of the Neuse River Riparian Buffer along
northern side of Section 2. (Facing South)

Photographs of Site Inspection conduct on August 2, 2019 at Billy W. Loftin II Tract in
Pitt County
Photograph #5: Exposure on overharvesting of mature and understory vegetation and wheeled
harvesting in Zone 1 of the Neuse River Riparian Buffer along northern side of Section 2.
(Facing East)

15A NCAC 02B.0233
NEUSE RIVER BASIN: NUTRIENT SENSITIVE WATERS MANAGEMENT
STRATEGY: PROTECTION AND MAINTENANCE OF EXISTING RIPARIAN
BUFFERS
The following is the management strategy for maintaining and protecting existing riparian buffers in the Neuse
River Basin.
(1) PURPOSE. The purpose of this Rule shall be to protect and preserve existing riparian buffers in
the Neuse River Basin to maintain their nutrient removal functions.
(2) DEFINITIONS. For the purpose of this Rule, these terms shall be defined as follows:
(a)
'Channel' means a natural water -carrying trough cut vertically into low areas of the land
surface by erosive action of concentrated flowing water or a ditch or canal excavated for
the flow of water. (current definition in Forest Practice Guidelines Related to Water
Quality, 15A NCAC 01 I .0102)
(b)
'DBH' means Diameter at Breast Height of a tree, which is measured at 4.5 feet above
ground surface level.
(c)
'Ditch or canal' means a man-made channel other than a modified natural stream
constructed for drainage purposes that is typically dug through inter -stream divide areas.
A ditch or canal may have flows that are perennial, intermittent, or ephemeral and may
exhibit hydrological and biological characteristics similar to perennial or intermittent
streams.
(d)
'Ephemeral (stormwater) stream' means a feature that carries only stormwater in direct
response to precipitation with water flowing only during and shortly after large
precipitation events. An ephemeral stream may or may not have a well-defined channel,
the aquatic bed is always above the water table, and stormwater runoff is the primary
source of water. An ephemeral stream typically lacks the biological, hydrological, and
physical characteristics commonly associated with the continuous or intermittent
conveyance of water.
(e)
'Forest plantation' means an area of planted trees that may be conifers (pines) or
hardwoods. On a plantation, the intended crop trees are planted rather than naturally
regenerated from seed on the site, coppice (sprouting), or seed that is blown or carried
into the site.
(f)
'High Value Tree' means a tree that meets or exceeds the following standards: for pine
species, 14 -inch DBH or greater or 18 -inch or greater stump diameter; and, for
hardwoods and wetland species, 16 -inch DBH or greater or 24 -inch or greater stump
diameter.
(g)
'Intermittent stream' means a well-defined channel that contains water for only part of the
year, typically during winter and spring when the aquatic bed is below the water table.
The flow may be heavily supplemented by stormwater runoff. An intermittent stream
often lacks the biological and hydrological characteristics commonly associated with the
conveyance of water.
(h)
'Modified natural stream' means an on-site channelization or relocation of a stream
channel and subsequent relocation of the intermittent or perennial flow as evidenced by
topographic alterations in the immediate watershed. A modified natural stream must
have the typical biological, hydrological, and physical characteristics commonly
associated with the continuous conveyance of water.
(i)
'Perennial stream' means a well-defined channel that contains water year round during a
year of normal rainfall with the aquatic bed located below the water table for most of the
year. Groundwater is the primary source of water for a perennial stream, but it also
carries stormwater runoff. A perennial stream exhibits the typical biological,
hydrological, and physical characteristics commonly associated with the continuous
conveyance of water.
(j)
'Perennial waterbody' means a natural or man-made basin that stores surface water
permanently at depths sufficient to preclude growth of rooted plants, including lakes,
ponds, sounds, non -stream estuaries and ocean. For the purpose of the State=s riparian
buffer protection program, the waterbody must be part of a natural drainageway (i.e.,
connected by surface flow to a stream).

(k) 'Stream' means a body of concentrated flowing water in a natural low area or natural
channel on the land surface.
(1) 'Surface water' means all waters of the state as defined in G.S. 143-212 except
underground waters.
(m) 'Tree' means a woody plant with a DBH equal to or exceeding five inches.
(3) APPLICABILITY. This Rule shall apply to 50 -foot wide riparian buffers directly adjacent to
surface waters in the Neuse River Basin (intermittent streams, perennial streams, lakes, ponds, and
estuaries), excluding wetlands. Except as described in Sub -Item (4)(a)(iii) of this Rule, wetlands
adjacent to surface waters or within 50 feet of surface waters shall be considered as part of the
riparian buffer but are regulated pursuant to 15A NCAC 02H .0506. The riparian buffers
protected by this Rule shall be measured pursuant to Item (4) of this Rule. For the purpose of this
Rule, a surface water shall be present if the feature is approximately shown on either the most
recent version of the soil survey map prepared by the Natural Resources Conservation Service of
the United States Department of Agriculture or the most recent version of the 1:24,000 scale (7.5
minute) quadrangle topographic maps prepared by the United States Geologic Survey (USGS).
Riparian buffers adjacent to surface waters that do not appear on either of the maps shall not be
subject to this Rule. Riparian buffers adjacent to surface waters that appear on the maps shall be
subject to this Rule unless one of the following applies.
(a) EXEMPTION WHEN AN ON-SITE DETERMINATION SHOWS THAT SURFACE
WATERS ARE NOT PRESENT. When a landowner or other affected party believes that
the maps have inaccurately depicted surface waters, he or she shall consult the Division
or the appropriate delegated local authority. Upon request, the Division or delegated
local authority shall make on-site determinations. Any disputes over on-site
determinations shall be referred to the Director in writing. A determination of the
Director as to the accuracy or application of the maps is subject to review as provided in
Articles 3 and 4 of G.S. 150B. Surface waters that appear on the maps shall not be
subject to this Rule if an on-site determination shows that they fall into one of the
following categories.
(i) Ditches and manmade conveyances other than modified natural streams unless
constructed for navigation or boat access.
(ii) Manmade ponds and lakes that are located outside natural drainage ways.
(iii) Ephemeral (stormwater) streams.
(b) EXEMPTION WHEN EXISTING USES ARE PRESENT AND ONGOING. This Rule
shall not apply to portions of the riparian buffer where a use is existing and ongoing
according to the following:
(i) A use shall be considered existing if it was present within the riparian buffer as
of July 22, 1997. Existing uses shall include, but not be limited to, agriculture,
buildings, industrial facilities, commercial areas, transportation facilities,
maintained lawns, utility lines and on-site sanitary sewage systems. Only the
portion of the riparian buffer that contains the footprint of the existing use is
exempt from this Rule. Activities necessary to maintain uses are allowed
provided that no additional vegetation is removed from Zone 1 except that
grazed or trampled by livestock and existing diffuse flow is maintained.
Grading and revegetating Zone 2 is allowed provided that the health of the
vegetation in Zone 1 is not compromised, the ground is stabilized and existing
diffuse flow is maintained.
(ii) At the time an existing use is proposed to be converted to another use, this Rule
shall apply. An existing use shall be considered to be converted to another use if
any of the following applies:
(A) Impervious surface is added to the riparian buffer in locations where it
did not exist previously.
(B) An agricultural operation within the riparian buffer is converted to a
non-agricultural use.
(C) A lawn within the riparian buffer ceases to be maintained.
(4) ZONES OF THE RIPARIAN BUFFER. The protected riparian buffer shall have two zones as
follows:

(a) Zone 1 shall consist of a vegetated area that is undisturbed except for uses provided for in
Item (6) of this Rule. The location of Zone 1 shall be as follows:
(i) For intermittent and perennial streams, Zone 1 shall begin at the most landward
limit of the top of bank or the rooted herbaceous vegetation and extend landward
a distance of 30 feet on all sides of the surface water, measured horizontally on a
line perpendicular to the surface water.
(ii) For ponds, lakes and reservoirs located within a natural drainage way, Zone 1
shall begin at the most landward limit of the normal water level or the rooted
herbaceous vegetation and extend landward a distance of 30 feet, measured
horizontally on a line perpendicular to the surface water.
(iii) For surface waters within the 20 Coastal Counties (defined in 15A NCAC 02B
.0202) within the jurisdiction of the Division of Coastal Management, Zone 1
shall begin at the most landward limit of:
(A) the normal high water level;
(B) the normal water level; or
(C) the landward limit of coastal wetlands as defined by the Division of
Coastal Management;
and extend landward a distance of 30 feet, measured horizontally on a line
perpendicular to the surface water, whichever is more restrictive.
(b) Zone 2 shall consist of a stable, vegetated area that is undisturbed except for activities
and uses provided for in Item (6) of this Rule. Grading and revegetating Zone 2 is
allowed provided that the health of the vegetation in Zone 1 is not compromised. Zone 2
shall begin at the outer edge of Zone 1 and extend landward 20 feet as measured
horizontally on a line perpendicular to the surface water. The combined width of Zones 1
and 2 shall be 50 feet on all sides of the surface water.
(5) DIFFUSE FLOW REQUIREMENT. Diffuse flow of runoff shall be maintained in the riparian
buffer by dispersing concentrated flow and reestablishing vegetation.
(a) Concentrated runoff from new ditches or manmade conveyances shall be converted to
diffuse flow before the runoff enters the Zone 2 of the riparian buffer.
(b) Periodic corrective action to restore diffuse flow shall be taken if necessary to impede the
formation of erosion gullies.
(6) TABLE OF USES. The following chart sets out the uses and their designation under this Rule as
exempt, allowable, allowable with mitigation, or prohibited. The requirements for each category
are given in Item (7) of this Rule.
Exempt
Allowable
Allowable
Prohibited
with
Mitigation
Airport facilities:
• Airport facilities that impact equal to or less than 150 linear
X
feet or one-third of an acre of riparian buffer
• Airport facilities that impact greater than 150 linear feet or
X
one-third of an acre of riparian buffer
Archaeological activities
X
Bridges
X
Dam maintenance activities
X
Drainage ditches, roadside ditches and stormwater outfalls
through riparian buffers:
Existing drainage ditches, roadside ditches, and stormwater
X
outfalls provided that they are managed to minimize the
sediment, nutrients and other pollution that convey to
waterbodies
New drainage ditches, roadside ditches and stormwater
X
outfalls provided that a stormwater management facility

is installed to control nitrogen and attenuate flow before
the conveyance discharges through the riparian buffer
• New drainage ditches, roadside ditches and stormwater
X
outfalls that do not provide control for nitrogen before
discharging through the riparian buffer
• Excavation of the streambed in order to bring it to the same
X
elevation as the invert of a ditch
Drainage of a pond in a natural drainage way provided that a
X
new riparian buffer that meets the requirements of Items (4)
and (5) of this Rule is established adjacent to the new channel
Driveway crossings of streams and other surface waters
subject to this Rule:
• Driveway crossings on single family residential lots that
X
disturb equal to or less than 25 linear feet or 2, 500
square feet of riparian buffer
• Driveway crossings on single family residential lots that
X
disturb greater than 25 linear feet or 2,500 square feet of
riparian buffer
• In a subdivision that cumulatively disturb equal to or less
X
than 150 linear feet or one-third of an acre of riparian
buffer
X
• In a subdivision that cumulatively disturb greater than 150
linear feet or one-third of an acre of riparian buffer
Fences provided that disturbance is minimized and
X
installation does not result in removal of forest vegetation
Forest harvesting - see Item (11) of this Rule
Fertilizer application:
• One-time fertilizer application to establish replanted
X
vegetation
• Ongoing fertilizer application
X
Grading and revegetation in Zone 2 only provided that diffuse
X
flow and the health of existing vegetation in Zone 1 is not
compromised and disturbed areas are stabilized
Greenway/hiking trails
X
Historic preservation
X
Landfills as defined by G.S. 130A-290
X
Mining activities:
• Mining activities that are covered by the Mining Act
X
provided that new riparian buffers that meet the
requirements of Items (4) and (5) of this Rule are
established adjacent to the relocated channels
• Mining activities that are not covered by the Mining Act
X
OR where new riparian buffers that meet the
requirements or Items (4) and (5) of this Rule are not
established adjacent to the relocated channels
• Wastewater or mining dewatering wells with approved
X
NPDES permit
Non -electric utility lines:
Impacts other than perpendicular crossings in Zone 2 only'
X

Impacts other than perpendicular crossings in Zone V
X
Non -electric utility line perpendicular crossing of streams and
other surface waters subject to this Rule':
• Perpendicular crossings that disturb equal to or less than 40
X
linear feet of riparian buffer with a maintenance corridor
equal to or less than 10 feet in width
• Perpendicular crossings that disturb greater than 40 linear
X
feet of riparian buffer with a maintenance corridor greater
than 10 feet in width
• Perpendicular crossings that disturb greater than 40 linear
X
feet but equal to or less than 150 linear feet of riparian
buffer with a maintenance corridor equal to or less than
10 feet in width
Perpendicular crossings that disturb greater than 40 linear
X
feet but equal to or less than 150 linear feet of riparian
buffer with a maintenance corridor greater than 10 feet in
width
• Perpendicular crossings that disturb greater than 150 linear
X
feet of riparian buffer
On-site sanitary sewage systems - new ones that use ground
X
absorption
Overhead electric utility lines:
• Impacts other than perpendicular crossings in Zone 2 only'
X
• Impacts other than perpendicular crossings in Zone 1 1,2,'
X
Overhead electric utility line perpendicular crossings of
streams and other surface waters subject to this Rule'
• Perpendicular crossings that disturb equal to or less than
X
150 linear feet of riparian buffer 1
• Perpendicular crossings that disturb greater than 150 linear
X
feet of riparian buffer 1, 2
Periodic maintenance of modified natural streams such as
X
canals and a grassed travelway on one side of the surface
water when alternative forms of maintenance access are not
ractical
' Provided that, in Zone 1, all of the following BMPs for overhead utility lines are used. If all of these BMPs are
not used, then the overhead utility lines shall require a no practical alternatives evaluation by the Division.
• A minimum zone of 10 feet wide immediately adjacent to the water body shall be managed such that only
vegetation that poses a hazard or has the potential to grow tall enough to interfere with the line is removed.
• Woody vegetation shall be cleared by hand. No land grubbing or grading is allowed.
• Vegetative root systems shall be left intact to maintain the integrity of the soil. Stumps shall remain where
trees are cut.
• Rip rap shall not be used unless it is necessary to stabilize a tower.
■ No fertilizer shall be used other than a one-time application to re-establish vegetation.
■ Construction activities shall minimize the removal of woody vegetation, the extent of the disturbed area,
and the time in which areas remain in a disturbed state.
■ Active measures shall be taken after construction and during routine maintenance to ensure diffuse flow of
stormwater through the buffer.
■ In wetlands, mats shall be utilized to minimize soil disturbance.
z Provided that poles or towers shall not be installed within 10 feet of a water body unless the Division completes a
no practical alternatives evaluation.

I Perpendicular crossings are those that intersect the surface water at an angle between 75 degrees and 105 degrees.
Exempt
Allowable
Allowable
Prohibited
with
Mitigation
Playground equipment:
• Playground equipment on single family lots provided
X
that installation and use does not result in removal of
vegetation
• Playground equipment installed on lands other than
X
single-family lots or that requires removal of
vegetation
Ponds in natural drainage ways, excluding dry ponds:
• New ponds provided that a riparian buffer that meets the
X
requirements of Items (4) and (5) of this Rule is
established adjacent to the pond
• New ponds where a riparian buffer that meets the
X
requirements of Items (4) and (5) of this Rule is NOT
established adjacent to the pond
Protection of existing structures, facilities and streambanks
X
when this requires additional disturbance of the riparian
buffer or the stream channel
Railroad impacts other than crossings of streams and other
X
surface waters subject to this Rule
Railroad crossings of streams and other surface waters
subject to this Rule:
• Railroad crossings that impact equal to or less than 40
X
linear feet of riparian buffer
• Railroad crossings that impact greater than 40 linear feet
X
but equal to or less than 150 linear feet or one-third of
an acre of riparian buffer
• Railroad crossings that impact greater than 150 linear
X
feet or one-third of an acre of riparian buffer
Removal of previous fill or debris provided that diffuse
X
flow is maintained and any vegetation removed is restored
Road impacts other than crossings of streams and other
X
surface waters subject to this Rule
Road crossings of streams and other surface waters subject
to this Rule:
• Road crossings that impact equal to or less than 40 linear
X
feet of riparian buffer
• Road crossings that impact greater than 40 linear feet but
X
equal to or less than 150 linear feet or one-third of an
acre of riparian buffer
• Road crossings that impact greater than 150 linear feet or
X
one-third of an acre of riparian buffer
Scientific studies and stream gauging
X
Stormwater management ponds excluding dry ponds:
• New stormwater management ponds provided that a
X
riparian buffer that meets the requirements of Items (4)
and (5) of this Rule is established adjacent to the pond
• New stormwater management ponds where a riparian
X

buffer that meets the requirements of Items (4) and (5)
of this Rule is NOT established adjacent to the pond
Stream restoration
X
Streambank stabilization
X
Temporary roads:
• Temporary roads that disturb less than or equal to 2,500
X
square feet provided that vegetation is restored within
six months of initial disturbance
• Temporary roads that disturb greater than 2,500 square
X
feet provided that vegetation is restored within six
months of initial disturbance
• Temporary roads used for bridge construction or
X
replacement provided that restoration activities, such
as soil stabilization and revegetation, are conducted
immediately after construction
Temporary sediment and erosion control devices:
• In Zone 2 only provided that the vegetation in Zone 1 is
X
not compromised and that discharge is released as
diffuse flow in accordance with Item (5) of this Rule
• In Zones 1 and 2 to control impacts associated with uses
X
approved by the Division or that have received a
variance provided that sediment and erosion control
for upland areas is addressed to the maximum extent
practical outside the buffer
• In -stream temporary erosion and sediment control
X
measures for work within a stream channel
Underground electric utility lines:
• Impacts other than perpendicular crossings in Zone 2
X
only'
X
• Impacts other than perpendicular crossings in Zone 1',a
Underground electric utility line perpendicular crossings of
streams and other surface waters subject to this Rule:'
• Perpendicular crossings that disturb less than or equal to
X
40 linear feet of riparian buffer 3,1
• Perpendicular crossings that disturb greater than 40
X
linear feet of riparian buffer 3,4
4 Provided that, in Zone 1, all of the following BMPs for underground utility lines are used. If all of these BMPs are
not used, then the underground utility line shall require a no practical alternatives evaluation by the Division.
• Woody vegetation shall be cleared by hand. No land grubbing or grading is allowed.
• Vegetative root systems shall be left intact to maintain the integrity of the soil. Stumps shall remain, except
in the trench, where trees are cut.
• Underground cables shall be installed by vibratory plow or trenching.
The trench shall be backfilled with the excavated soil material immediately following cable installation.
No fertilizer shall be used other than a one-time application to re-establish vegetation.
Construction activities shall minimize the removal of woody vegetation, the extent of the disturbed area,
and the time in which areas remain in a disturbed state.
Active measures shall be taken after construction and during routine maintenance to ensure diffuse flow of
stormwater through the buffer.
• In wetlands, mats shall be utilized to minimize soil disturbance.
Exempt Allowable Allowable Prohibited
with

(7) REQUIREMENTS FOR CATEGORIES OF USES. Uses designated as exempt, allowable,
allowable with mitigation and prohibited in Item (6) of this Rule shall have the following
requirements:
(a) EXEMPT. Uses designated as exempt are allowed within the riparian buffer. Exempt
uses shall be designed, constructed and maintained to minimize soil disturbance and to
provide the maximum water quality protection practicable. In addition, exempt uses shall
meet requirements listed in Item (6) of this Rule for the specific use.
(b) ALLOWABLE. Uses designated as allowable may proceed within the riparian buffer
provided that there are no practical alternatives to the requested use pursuant to Item (8)
of this Rule. These uses require written authorization from the Division or the delegated
local authority.
(c) ALLOWABLE WITH MITIGATION. Uses designated as allowable with mitigation
may proceed within the riparian buffer provided that there are no practical alternatives to
the requested use pursuant to Item (8) of this Rule and an appropriate mitigation strategy
has been approved pursuant to Item (10) of this Rule. These uses require written
authorization from the Division or the delegated local authority.
(d) PROHIBITED. Uses designated as prohibited may not proceed within the riparian buffer
unless a variance is granted pursuant to Item (9) of this Rule. Mitigation may be required
as one condition of a variance approval.
(8) DETERMINATION OF "NO PRACTICAL ALTERNATIVES." Persons who wish to undertake
uses designated as allowable or allowable with mitigation shall submit a request for a "no practical
alternatives" determination to the Division or to the delegated local authority. The applicant shall
certify that the criteria identified in Sub -Item (8)(a) of this Rule are met. The Division or the
Mitigation
Vegetation management:
• Emergency fire control measures provided that
X
topography is restored
• Periodic mowing and harvesting of plant products in
X
Zone 2 only
• Planting vegetation to enhance the riparian buffer
X
• Pruning forest vegetation provided that the health and
X
function of the forest vegetation is not compromised
• Removal of individual trees which are in danger of
X
causing damage to dwellings, other structures or
human life
• Removal of poison ivy
X
• Removal of understory nuisance vegetation as defined
X
in: Smith, Cherri L. 1998. Exotic Plant Guidelines.
Department of Environment and Natural Resources.
Division of Parks and Recreation. Raleigh, NC.
Guideline #30
Water dependent structures as defined in 15A NCAC 02B
X
.0202
Water supply reservoirs:
• New reservoirs provided that a riparian buffer that meets
X
the requirements of Items (4) and (5) of this Rule is
established adjacent to the reservoir
• New reservoirs where a riparian buffer that meets the
requirements of Items (4) and (5) of this Rule is NOT
X
established adjacent to the reservoir
Water wells
X
Wetland restoration
X
(7) REQUIREMENTS FOR CATEGORIES OF USES. Uses designated as exempt, allowable,
allowable with mitigation and prohibited in Item (6) of this Rule shall have the following
requirements:
(a) EXEMPT. Uses designated as exempt are allowed within the riparian buffer. Exempt
uses shall be designed, constructed and maintained to minimize soil disturbance and to
provide the maximum water quality protection practicable. In addition, exempt uses shall
meet requirements listed in Item (6) of this Rule for the specific use.
(b) ALLOWABLE. Uses designated as allowable may proceed within the riparian buffer
provided that there are no practical alternatives to the requested use pursuant to Item (8)
of this Rule. These uses require written authorization from the Division or the delegated
local authority.
(c) ALLOWABLE WITH MITIGATION. Uses designated as allowable with mitigation
may proceed within the riparian buffer provided that there are no practical alternatives to
the requested use pursuant to Item (8) of this Rule and an appropriate mitigation strategy
has been approved pursuant to Item (10) of this Rule. These uses require written
authorization from the Division or the delegated local authority.
(d) PROHIBITED. Uses designated as prohibited may not proceed within the riparian buffer
unless a variance is granted pursuant to Item (9) of this Rule. Mitigation may be required
as one condition of a variance approval.
(8) DETERMINATION OF "NO PRACTICAL ALTERNATIVES." Persons who wish to undertake
uses designated as allowable or allowable with mitigation shall submit a request for a "no practical
alternatives" determination to the Division or to the delegated local authority. The applicant shall
certify that the criteria identified in Sub -Item (8)(a) of this Rule are met. The Division or the

delegated local authority shall grant an Authorization Certificate upon a "no practical alternatives"
determination. The procedure for making an Authorization Certificate shall be as follows:
(a) For any request for an Authorization Certificate, the Division or the delegated local
authority shall review the entire project and make a finding of fact as to whether the
following requirements have been met in support of a "no practical alternatives"
determination:
(i) The basic project purpose cannot be practically accomplished in a manner that
would better minimize disturbance, preserve aquatic life and habitat, and protect
water quality.
(ii) The use cannot practically be reduced in size or density, reconfigured or
redesigned to better minimize disturbance, preserve aquatic life and habitat, and
protect water quality.
(iii) Best management practices shall be used if necessary to minimize disturbance,
preserve aquatic life and habitat, and protect water quality.
(b) Requests for an Authorization Certificate shall be reviewed and either approved or denied
within 60 days of receipt of a complete submission based on the criteria in Sub -Item
(8)(a) of this Rule by either the Division or the delegated local authority. Failure to issue
an approval or denial within 60 days shall constitute that the applicant has demonstrated
"no practical alternatives." The Division or the delegated local authority may attach
conditions to the Authorization Certificate that support the purpose, spirit and intent of
the riparian buffer protection program. Complete submissions shall include the
following:
(i) The name, address and phone number of the applicant;
(ii) The nature of the activity to be conducted by the applicant;
(iii) The location of the activity, including the jurisdiction;
(iv) A map of sufficient detail to accurately delineate the boundaries of the land to be
utilized in carrying out the activity, the location and dimensions of any
disturbance in riparian buffers associated with the activity, and the extent of
riparian buffers on the land;
(v) An explanation of why this plan for the activity cannot be practically
accomplished, reduced or reconfigured to better minimize disturbance to the
riparian buffer, preserve aquatic life and habitat and protect water quality; and
(vi) Plans for any best management practices proposed to be used to control the
impacts associated with the activity.
(c) Any disputes over determinations regarding Authorization Certificates shall be referred to
the Director for a decision. The Director's decision is subject to review as provided in
Articles 3 and 4 of G.S. 150B.
(9) VARIANCES. Persons who wish to undertake uses designated as prohibited may pursue a
variance. The Division or the appropriate delegated local authority may grant minor variances.
The variance request procedure shall be as follows:
(a) For any variance request, the Division or the delegated local authority shall make a
finding of fact as to whether the following requirements have been met:
(i) There are practical difficulties or unnecessary hardships that prevent compliance
with the strict letter of the riparian buffer protection requirements. Practical
difficulties or unnecessary hardships shall be evaluated in accordance with the
following:
(A) If the applicant complies with the provisions of this Rule, he/she can
secure no reasonable return from, nor make reasonable use of, his/her
property. Merely proving that the variance would permit a greater
profit from the property shall not be considered adequate justification
for a variance. Moreover, the Division or delegated local authority
shall consider whether the variance is the minimum possible deviation
from the terms of this Rule that shall make reasonable use of the
property possible.
(B) The hardship results from application of this Rule to the property rather
than from other factors such as deed restrictions or other hardship.

(10)
(C) The hardship is due to the physical nature of the applicant's property,
such as its size, shape, or topography, which is different from that of
neighboring property.
(D) The applicant did not cause the hardship by knowingly or unknowingly
violating this Rule.
(E) The applicant did not purchase the property after the effective date of
this Rule, and then requesting an appeal.
(F) The hardship is unique to the applicant's property, rather than the result
of conditions that are widespread. If other properties are equally
subject to the hardship created in the restriction, then granting a
variance would be a special privilege denied to others, and would not
promote equal justice;
(ii) The variance is in harmony with the general purpose and intent of the State's
riparian buffer protection requirements and preserves its spirit; and
(iii) In granting the variance, the public safety and welfare have been assured water
quality has been protected, and substantial justice has been done.
(b) MINOR VARIANCES. A minor variance request pertains to activities that are proposed
only to impact any portion of Zone 2 of the riparian buffer. Minor variance requests shall
be reviewed and approved based on the criteria in Sub -Item (9)(a) of this Rule by the
either the Division or the delegated local authority pursuant to G.S. 153A Article 18, or
G.S. 160A -Article 19. The Division or the delegated local authority may attach
conditions to the variance approval that support the purpose, spirit and intent of the
riparian buffer protection program. Requests for appeals of decisions made by the
Division shall be made to the Office of Administrative Hearings. Request for appeals
made by the delegated local authority shall be made to the appropriate Board of
Adjustment under G.S. 160A-388 or G.S. 153A-345.
(c) MAJOR VARIANCES. A major variance request pertains to activities that are proposed
to impact any portion of Zone 1 or any portion of both Zones 1 and 2 of the riparian
buffer. If the Division or the delegated local authority has determined that a major
variance request meets the requirements in Sub -Item (9)(a) of this Rule, then it shall
prepare a preliminary finding and submit it to the Commission. Preliminary findings on
major variance requests shall be reviewed by the Commission within 90 days after receipt
by the Director. Requests for appeals of determinations that the requirements of Sub -
Item (9)(a) of this Rule have not been met shall be made to the Office of Administrative
Hearings for determinations made by the Division or the appropriate Board of
Adjustments under G.S. 160A-388 or G.S. 153A-345 for determinations made by the
delegated local authority. The purpose of the Commission's review is to determine if it
agrees that the requirements in Sub -Item (9)(a) of this Rule have been met. Requests for
appeals of decisions made by the Commission shall be made to the Office of
Administrative Hearings. The following actions shall be taken depending on the
Commission's decision on the major variance request:
(i) Upon the Commission's approval, the Division or the delegated local authority
shall issue a final decision granting the major variance.
(ii) Upon the Commission's approval with conditions or stipulations, the Division or
the delegated local authority shall issue a final decision, which includes these
conditions or stipulations.
(iii) Upon the Commission's denial, the Division or the delegated local authority
shall issue a final decision denying the major variance.
MITIGATION. Persons who wish to undertake uses designated as allowable with mitigation shall
meet the following requirements in order to proceed with their proposed use.
(a) Obtain a determination of "no practical alternatives" to the proposed use pursuant to Item
(8) of this Rule.
(b) Obtain approval for a mitigation proposal pursuant to 15A NCAC 02B .0242.
REQUIREMENTS SPECIFIC TO FOREST HARVESTING. The following requirements shall
apply for forest harvesting operations and practices.
(a) The following measures shall apply in the entire riparian buffer:

(i) Logging decks and sawmill sites shall not be placed in the riparian buffer.
(ii) Access roads and skid trails shall be prohibited except for temporary and
permanent stream crossings established in accordance with 15A NCAC 01I
.0203. Temporary stream crossings shall be permanently stabilized after any
site disturbing activity is completed.
(iii) Timber felling shall be directed away from the stream or water body.
(iv) Skidding shall be directed away from the stream or water body and shall be done
in a manner that minimizes soil disturbance and prevents the creation of
channels or ruts.
(v) Individual trees may be treated to maintain or improve their health, form or
vigor.
(vi) Harvesting of dead or infected trees or application of pesticides necessary to
prevent or control extensive tree pest and disease infestation shall be allowed.
These practices must be approved by the Division of Forest Resources for a
specific site. The Division of Forest Resources must notify the Division of all
approvals.
(vii) Removal of individual trees that are in danger of causing damage to structures or
human life shall be allowed.
(viii) Natural regeneration of forest vegetation and planting of trees, shrubs, or ground
cover plants to enhance the riparian buffer shall be allowed provided that soil
disturbance is minimized. Plantings shall consist primarily of native species.
(ix) High intensity prescribed burns shall not be allowed.
(x) Application of fertilizer shall not be allowed except as necessary for permanent
stabilization. Broadcast application of fertilizer or herbicides to the adjacent
forest stand shall be conducted so that the chemicals are not applied directly to
or allowed to drift into the riparian buffer.
(b) In Zone 1, forest vegetation shall be protected and maintained. Selective harvest as
provided for below is allowed on forest lands that have a deferment for use value under
forestry in accordance with G.S. 105-277.2 through G.S. 277.6 or on forest lands that
have a forest management plan prepared or approved by a registered professional
forester. Copies of either the approval of the deferment for use value under forestry or
the forest management plan shall be produced upon request. For such forest lands,
selective harvest is allowed in accordance with the following:
(i) Tracked or wheeled vehicles are not permitted except at stream crossings
designed, constructed and maintained in accordance with 15A NCAC Ol I .0203.
(ii) Soil disturbing site preparation activities are not allowed.
(iii) Trees shall be removed with the minimum disturbance to the soil and residual
vegetation.
(iv) The following provisions for selective harvesting shall be met:
(A) The first 10 feet of Zone 1 directly adjacent to the stream or waterbody
shall be undisturbed except for the removal of individual high value
trees as defined provided that no trees with exposed primary roots
visible in the streambank be cut.
(B) In the outer 20 feet of Zone 1, a maximum of 50 percent of the trees
greater than five inches dbh may be cut and removed. The reentry time
for harvest shall be no more frequent than every 15 years, except on
forest plantations where the reentry time shall be no more frequent than
every five years. In either case, the trees remaining after harvest shall
be as evenly spaced as possible.
(C) In Zone 2, harvesting and regeneration of the forest stand shall be
allowed provided that sufficient ground cover is maintained to provide
for diffusion and infiltration of surface runoff.
(12) REQUIREMENTS SPECIFIC TO LOCAL GOVERNMENTS WITH STORMWATER
PROGRAMS FOR NITROGEN CONTROL. Local governments that are required to have local
stormwater programs pursuant to 15A NCAC 02B .0235 shall have two options for ensuring
protection of riparian buffers on new developments within their jurisdictions as follows.

(a) Obtain authority to implement a local riparian buffer protection program pursuant to 15A
NCAC 02B .0241.
(b) Refrain from issuing local approvals for new development projects unless either:
(i) The person requesting the approval does not propose to impact the riparian
buffer of a surface water that appears on either the most recent versions of the
soil survey maps prepared by the Natural Resources Conservation Service of the
United States Department of Agriculture or the most recent versions of the
1:24,000 scale (7.5 minute quadrangle) topographic maps prepared by the
United States Geologic Survey (USGS).
(ii) The person requesting the approval proposes to impact the riparian buffer of a
surface water that appears on the maps described in Sub -Item (12)(b)(i) of this
Rule and either:
(A) Has received an on-site determination from the Division pursuant to
Sub -Item (3)(a) of this Rule that surface waters are not present;
(B) Has received an Authorization Certificate from the Division pursuant to
Item (8) of this Rule for uses designated as Allowable under this Rule;
(C) Has received an Authorization Certificate from the Division pursuant to
Item (8) of this Rule and obtained the Division's approval on a
mitigation plan pursuant to Item (10) of this Rule for uses designated as
Allowable with Mitigation under this Rule; or
(D) Has received a variance from the Commission pursuant to Item (9) of
this Rule.
(13) OTHER LAWS, REGULATIONS AND PERMITS. In all cases, compliance with this Rule does
not preclude the requirement to comply with all federal, state and local regulations and laws.
History Note: Authority G.S. 143-214.1; 143-214.7; 143-215.3(a)(1); S.L. 1995, c. 572;
Temporary Adoption Eff. July 22, 1997;
Temporary Adoption Eff. June 22, 1999; April 22, 1998; January 22, 1998;
Eff. August 1, 2000.

§ 105-277.2. Agricultural, horticultural, and forestland —Definitions.
The following definitions apply in G.S. 105-277.3 through G.S. 105-277.7:
(1)
Agricultural land. — Land that is a part of a farm unit that is actively engaged
in the commercial production or growing of crops, plants, or animals under a
sound management program. For purposes of this definition, the commercial
production or growing of animals includes the rearing, feeding, training,
caring, and managing of horses. Agricultural land includes woodland and
wasteland that is a part of the farm unit, but the woodland and wasteland
included in the unit must be appraised under the use -value schedules as
woodland or wasteland. A farm unit may consist of more than one tract of
agricultural land, but at least one of the tracts must meet the requirements in
G.S. 105-277.3(a)(1), and each tract must be under a sound management
program. If the agricultural land includes less than 20 acres of woodland,
then the woodland portion is not required to be under a sound management
program. Also, woodland is not required to be under a sound management
program if it is determined that the highest and best use of the woodland is
to diminish wind erosion of adjacent agricultural land, protect water quality
of adjacent agricultural land, or serve as buffers for adjacent livestock or
poultry operations.
(la)
Business entity. — A corporation, a general partnership, a limited partnership,
or a limited liability company.
(2)
Forestland. — Land that is a part of a forest unit that is actively engaged in
the commercial growing of trees under a sound management program.
Forestland includes wasteland that is a part of the forest unit, but the
wasteland included in the unit must be appraised under the use -value
schedules as wasteland. A forest unit may consist of more than one tract of
forestland, but at least one of the tracts must meet the requirements in G.S.
105-277.3(a)(3), and each tract must be under a sound management
program.
(3)
Horticultural land. — Land that is a part of a horticultural unit that is actively
engaged in the commercial production or growing of fruits or vegetables or
nursery or floral products under a sound management program. Horticultural
land includes woodland and wasteland that is a part of the horticultural unit,
but the woodland and wasteland included in the unit must be appraised under
the use -value schedules as woodland or wasteland. A horticultural unit may
consist of more than one tract of horticultural land, but at least one of the
tracts must meet the requirements in G.S. 105.277.3(a)(2), and each tract
must be under a sound management program. If the horticultural land
includes less than 20 acres of woodland, then the woodland portion is not
required to be under a sound management program. Also, woodland is not
required to be under a sound management program if it is determined that
the highest and best use of the woodland is to diminish wind erosion of
adjacent horticultural land or protect water quality of adjacent horticultural
land. Land used to grow horticultural and agricultural crops on a rotating
basis or where the horticultural crop is set out or planted and harvested
within one growing season, may be treated as agricultural land as described
in subdivision (1) of this section when there is determined to be no
significant difference in the cash rental rates for the land.
(4)
Individually owned. — Owned by one of the following:
a. An individual.
G.S. 105-277.2
Page 1

b. A business entity that meets all of the following conditions:
1.
Its principal business is farming agricultural land,
horticultural land, or forestland. When determining whether
an applicant under G.S. 105-277.4 has as its principal
business farming agricultural land, horticultural land, or
forestland, the assessor shall presume the applicant's principal
business to be farming agricultural land, horticultural land, or
forestland if the applicant has been approved by another
county for present -use value taxation for a qualifying
property located within the other county; provided, however,
the presumption afforded the applicant may be rebutted by
the assessor and shall have no bearing on the determination of
whether the individual parcel of land meets one or more of
the classes defined in G.S. 105-277.3(a). If the assessor is
able to rebut the presumption, this shall not invalidate the
determination that the applicant's principal business is
farming agricultural land, horticultural land, or forestland in
the other county.
2.
All of its members are, directly or indirectly, individuals who
are actively engaged in farming agricultural land,
horticultural land, or forestland or a relative of one of the
individuals who is actively engaged. An individual is
indirectly a member of a business entity that owns the land if
the individual is a member of a business entity or a
beneficiary of a trust that is part of the ownership structure of
the business entity that owns the land.
3.
It is not a corporation whose shares are publicly traded, and
none of its members are corporations whose shares are
publicly traded.
4.
If it leases the land, all of its members are individuals and are
relatives. Under this condition, "principal business" and
"actively engaged" include leasing.
C. A trust that meets all of the following conditions:
1.
It was created by an individual who owned the land and
transferred the land to the trust,
2.
All of its beneficiaries are, directly or indirectly, individuals
who are the creator of the trust or a relative of the creator. An
individual is indirectly a beneficiary of a trust that owns the
land if the individual is a beneficiary of another trust or a
member of a business entity that has a beneficial interest in
the trust that owns the land.
d. A testamentary trust that meets all of the following conditions:
I.
It was created by an individual who transferred to the trust
land that qualified in that individual's hands for classification
under G.S. 105-2747.3.
2.
At the date of the creator's death, the creator had no relatives.
3.
The trust income, less reasonable administrative expenses, is
used exclusively for educational, scientific, literary, cultural,
charitable, or religious purposes as defined in G.S.
105-278.3(d).
G.S. 105-277.2
Page 2

e. Tenants in common, if each tenant would qualify as an owner if the
tenant were the sole owner. Tenants in common may elect to treat
their individual shares as owned by them individually in accordance
with G.S. 105-302(c)(9). The ownership requirements of G.S.
105-277.3(b) apply to each tenant in common who is an individual,
and the ownership requirements of G.S. 105-277.3(61) apply to each
tenant in common who is a business entity or a trust.
(4a) Member. — A shareholder of a corporation, a partner of a general or limited
partnership, or a member of a limited liability company.
(5) Present -use value. — The value of land in its current use as agricultural land,
horticultural land, or forestland, based solely on its ability to produce income
and assuming an average level of management. A rate of nine percent (9%)
shall be used to capitalize the expected net income of forestland. The
capitalization rate for agricultural land and horticultural land is to be
determined by the Use -Value Advisory Board as provided in G.S.
105-277.7.
(5a) Relative. — Any of the following:
a. A spouse or the spouse's lineal ancestor or descendant.
.b. A lineal ancestor or a lineal descendant.
c. A brother or sister, or the lineal descendant of a brother or sister. For
the purposes of this sub -subdivision, the term brother or sister
includes stepbrother or stepsister.
d. An aunt or an uncle.
e. A spouse of an individual listed in paragraphs a. through d. For the
purpose of this subdivision, an adoptive or adopted relative is a
relative and the term "spouse" includes a surviving spouse.
(6) Sound management program. — A program of production designed to obtain
the greatest net return from the land consistent with its conservation and
long-term improvement. .
(7) Unit. — One or more tracts of agricultural land, horticultural land, or
forestland. Multiple tracts must be under the same ownership and be of the
same type of classification. If the multiple tracts are located within different
counties, they must be within 50 miles of a tract qualifying under G.S.
105-277.3(a). (1973, c. 709, s. 1; 1975, c. 746, s. 1; 1985, c. 628, s. 1; c.
667, as. 1, 4; 1987, c. 698, s. l; 1995, c. 454, s. 1; 1995 (Reg. Sess., 1996), C.
646, s. 17; 1998-98, s. 24; 2002-184, s. 1; 2004-8, s. 1; 2005-313, ss. 1, 2;
2008-146, s. 2.1; 2015-263, s. 12(a).)
G.S. 105-277.2 Page 3

Page 1 of 3
§ 105-277.3. Agricultural, horticultural, and forestland - Classifications.
(a) Classes Defined. - The following classes of property are designated special classes of
property under authority of Section 2(2) of Article V of the North Carolina Constitution and must be
appraised, assessed, and taxed as provided in G.S. 105-277.2 through G.S. 105-277.7.
(1) Agricultural land. - Individually owned agricultural land consisting of one or more
tracts, one of which satisfies the requirements of this subdivision. For agricultural
land used as a farm for aquatic species, as defined in G.S. 106-758, the tract must
meet the income requirement for agricultural land and must consist of at least five
acres in actual production or produce at least 20,000 pounds of aquatic species for
commercial sale annually, regardless of acreage. For all other agricultural land, the
tract must meet the income requirement for agricultural land and must consist of at
least 10 acres that are in actual production. Land in actual production includes land
under improvements used in the commercial production or growing of crops,
plants, or animals.
To meet the income requirement, agricultural land must, for the three years
preceding January 1 of the year for which the benefit of this section is claimed,
have produced an average gross income of at least one thousand dollars ($1,000).
Gross income includes income from the sale of the agricultural products produced
from the land, grazing fees for livestock, the sale of bees or products derived from
beehives other than honey, any payments received under a governmental soil
conservation or land retirement program, and the amount paid to the taxpayer
during the taxable year pursuant to P.L. 108-357, Title VI, Fair and Equitable
Tobacco Reform Act of 2004.
(2) Horticultural land. - Individually owned horticultural land consisting of one or
more tracts, one of which consists of at least five acres that are in actual production
and that, for the three years preceding January 1 of the year for which the benefit of
this section is claimed, have met the applicable minimum gross income
requirement. Land in actual production includes land under improvements used in
the commercial production or growing of fruits or vegetables or nursery or floral
products. Land that has been used to produce evergreens intended for use as
Christmas trees must have met the minimum gross income requirements
established by the Department of Revenue for the land. All other horticultural land
must have produced an average gross income of at least one thousand dollars
($1,000). Gross income includes income from the sale of the horticultural products
produced from the land and any payments received under a governmental soil
conservation or land retirement program.
(3) Forestland. - IndividualIy owned forestland consisting of one or more tracts, one of
which consists of at least 20 acres that are in actual production and are not included
in a farm unit.
(b) Individual Ownership Requirements. - In order to come within a classification described
in subsection (a) of this section, land owned by an individual must also satisfy one of the following
conditions:
(1) It is the owner's place of residence.
(2) It has been owned by the current owner or a relative of the current owner for the
four years preceding January 1 of the year for which the benefit of this section is
claimed.
(3) At the time of transfer to the current owner, it qualified for classification in the
hands of a business entity or trust that transferred the land to the current owner who
was a member of the business entity or a beneficiary of the trust, as appropriate.
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Page 2 of 3
(bl) Entity Ownership Requirements. - In order to come within a classification described in
subsection (a) of this section, land owned by a business entity must meet the requirements of
subdivision (1) of this subsection and land owned by a trust must meet the requirements of
subdivision (2) of this subsection.
(1) Land owned by a business entity must have been owned by one or more of the
following for the four years immediately preceding January 1 of the year for which
the benefit of this section is claimed:
a. The business entity.
b. A member of the business entity.
C. Another business entity whose members include a member of the business
entity that currently owns the land.
(2) Land owned by a trust must have been owned by the trust or by one or more of its
creators for the four years immediately preceding January 1 of the year for which
the benefit of this section is claimed.
(b2) Exceptions to Ownership Requirements. - Notwithstanding the provisions of subsections
(b) and (bl) of this section, land may qualify for classification in the hands of the new owner if all of
the conditions listed in either subdivision of this subsection are met, even if the new owner does not
meet all of the ownership requirements of subsections (b) and (bl) of this section with respect to the
land.
(1) Continued use. - If the land qualifies for classification in the hands of the new
owner under the provisions of this subdivision, then any deferred taxes remain a
lien on the land under G.S. 105-277.4(c), the new owner becomes liable for the
deferred taxes, and the deferred taxes become payable if the land fails to meet any
other condition or requirement for classification. Land qualifies for classification in
the hands of the new owner if all of the following conditions are met:
a. The land was appraised at its present use value at the time title to the land
passed to the new owner.
b. The new owner acquires the land and continues to use the land for the
purpose for which it was classified under subsection (a) of this section
while under previous ownership.
C. The new owner has timely filed an application as required by G.S. 105-
277.4(a) and has certified that the new owner accepts liability for any
deferred taxes and intends to continue the present use of the land.
(2) Expansion of existing unit. - Land qualifies for classification in the hands of the
new owner if, at the time title passed to the new owner, the land was not appraised
at its present -use value but was being used for the same purpose and was eligible
for appraisal at its present -use value as other land already owned by the new owner
and classified under subsection (a) of this section. The new owner must timely file
an application as required by G.S. 105-277.4(a).
(e) Repealed by Session Laws 1995, c. 454, s. 2.
(d) Exception for Conservation Reserve Program. - Land enrolled in the federal Conservation
Reserve Program authorized by 16 U.S.C. Chapter 58 is considered to be in actual production, and
income derived from participation in the federal Conservation Reserve Program may be used in
meeting the minimum gross income requirements of this section either separately or in combination
with income from actual production. Land enrolled in the federal Conservation Reserve Program must
be assessed as agricultural land if it is planted in vegetation other than trees, or as forestland if it is
planted in trees.
(dl) Conservation Exception. - Property that is appraised at its present -use value under
G.S. 105-277.4(b) shall continue to qualify for appraisal, assessment, and taxation as provided in
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G.S. 105-277.2 through G.S. 105-277.7 as long as (i) the property is subject to a qualifying
conservation easement that meets the requirements of G.S. 113A-232, without regard to actual
production or income requirements of this section; and (ii) the taxpayer received no more than
seventy-five percent (75%) of the fair market value of the donated property interest in compensation.
Notwithstanding G.S. 105-277.3(b) and (bl), subsequent transfer of the property does not extinguish
its present -use value eligibility as long as the property remains subject to a qualifying conservation
easement. The exception provided in this subsection applies only to that part of the property that is
subject to the easement.
(d2) Wildlife Exception. - When an owner of land classified under this section does not transfer
the land and the land becomes eligible for classification under G.S. 105.277.15, no deferred taxes are
due. The deferred taxes remain alien on the land and are payable in accordance with G.S. 105-277.15.
(0) Site Infrastructure Exception. - When an owner of land classified under this section (i)
does not transfer the land and the land becomes eligible for classification under G.S. 105-277.15A or
(ii) does transfer the land but the land becomes eligible for classification under G.S. 105-277.15A
within six months of the transfer, no deferred taxes are due. The deferred taxes remain a lien on the
land and are payable in accordance with G.S. 105-277.15A.
(e) Exception for Turkey Disease. - Agricultural land that meets all of the following
conditions is considered to be in actual production and to meet the minimum gross income
requirements: within the preceding two
(1) The land was in actual production in turkey growing
years and qualified for present use value treatment while it was in actual
production. solely for health
(2) The land was taken out of actual production in turkey growing
and safety considerations due to the presence of Poult Enteritis Mortality
Syndrome among turkeys in the same county or a neighboring county.
(3) The land is otherwise eligible for present use value treatment.
(f) Sound Management Program for Agricultural Land and Horticultural Land. - If the
property owner demonstrates any one of the following factors with respect to agricultural land or
horticultural land, then the land is operated under a sound management program:
(1) Enrollment in and compliance with an agency -administered and approved farm
management plan.
(2) Compliance with a set of best management practices.
(3) Compliance with a minimum gross income per acre test.
(4) Evidence of net income from the farm operation.
(5) Evidence that farming is the farm operator's principal source of income.
(6) Certification by a recognized agricultural or horticultural agency within the county
that the land is operated under a sound management program.
Operation under a sound management program may also be demonstrated by evidence of other similar
factors. As long as a farm operator meets the sound management requirements, it is irrelevant whether
the property owner received income or rent from the farm operator.
(g) Sound Management Program for Forestland. - If the owner of forestland demonstrates that
the forestland complies with a written sound forest management plan. for the, production and sale of
forest products, then the forestland is operated under a sound management program. (1973, c. 709, s.
1; 1975, c. 746, s. 2; 1983, c. 821; c. 826; 1985, c. 667, gs. 2, 3, 6.1; 1987, c. 698, ss. 2-5; 1987 (Reg.
Sess., 1988), c. 1044, s. 13.1; 1989, cc. 99, 736, s. 1; 1489 (Reg. Sess., 1990), c. 814, s. 29; 1995, c.
454, s. 2; 1997-272, s. 1; 1998-98, s. 22; 2001-499, s. 1; 2002-184, s. 2; 2005-293, s. 1; 2005-313, s.
3; 2007-484, s. 43.7T(c); 2007-497, s. 3.1; 2008-146, s. 2.2; 2008-171, ss. 4, 5; 2011-9, s. 1; 2013-
130, s. 2; 2014-3, s. 14.14(a); 2017-108, s. 3(a).)
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§ 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value;
appeal; deferred taxes.
(a) Application. - Property coming within one of the classes defined in G.S. 105-277.3 is
eligible for taxation on the basis of the value of the property in its present use if a timely and proper
application is filed with the assessor of the county in which the property is located. The application
must clearly show that the property comes within one of the classes and must also contain any other
relevant information required by the assessor to properly appraise the property at its present -use
value. An initial application must be filed during the regular listing period of the year for which the
benefit of this classification is first claimed, or within 30 days of the date shown on a notice of a
change in valuation made pursuant to G.S. 105-286 or G.S. 105-287. A new application is not
required to be submitted unless the property is transferred or becomes ineligible for use -value
appraisal because of a change in use or acreage. An application required due to transfer of the land
may be submitted at any time during the calendar year but must be submitted within 60 days of the
date of the property's transfer.
(al) Late Application. - Upon a showing of good cause by the applicant for failure to make a
timely application as required by subsection (a) of this section, an application may be approved by the
board of equalization and review or, if that board is not in session, by the board of county
commissioners. An untimely application approved under this subsection applies only to property taxes
levied by the county or muriicipality in the calendar. year in which the untimely application is filed.
Decisions of the county board may be appealed to the Property Tax Commission.
(b) Appraisal at Present -use Value. - Upon receipt of a properly executed application, the
assessor must appraise the property at its present -use value as established in the schedule prepared
pursuant to G.S. 105-317. In appraising the property at its present -use value, the assessor must
appraise the improvements located on qualifying land according to the schedules and standards used
in appraising other similar improvements in the county. If all or any part of a qualifying tract of land
is located within the limits of an incorporated city or town, or is property annexed subject to
G.S. 160A-37(fl) or G.S. 160A-49(fl), the assessor must furnish a copy of the property record
showing both the present -use appraisal and the valuation upon which the property would have been
taxed in the absence of this classification to the collector of the city or town. The assessor must also
notify the tax collector of any changes in the appraisals or in the eligibility of the property for the
benefit of this classification. Upon a request for a certification pursuant to G.S. 160A-37(fl) or
G.S.160A-49(fl), or any change in the certification, the assessor for the county where the land subject
to the annexation is located must, within 30 days, determine if the land meets the requirements of
G.S. 160A-37(fl)(2) or G.S. 160A-49(fl)(2) and report the results of its findings to the city.
(b1) Appeal. - Decisions of the assessor regarding the qualification or appraisal of property
under this section may be appealed to the county board of equalization and review or, if that board is
not in session, to the board of county commissioners. An appeal must be made within 60 days after
the decision of the assessor. If an owner submits additional information to the assessor pursuant to
G.S. 105-2960), the appeal must be made within 60 days after the assessor's decision based on the
additional information. Decisions of the county board may be appealed to the Property Tax
Commission.
(c) Deferred Taxes. - Land meeting the conditions for classification under G.S. 105-277.3
must be taxed on the basis of the value of the land for its present use. The difference between the
taxes due on the present -use basis and the taxes that would have been payable in the absence of this
classification, together with any interest, penalties, or costs that may accrue thereon, are a lien on the
real property of the taxpayer as provided in G.S. 105-355(a). The difference in taxes must be carried
forward in the records of the taxing unit or units as deferred taxes. The deferred taxes for the
preceding three fiscal years are due and payable in accordance with G.S. 105-277.1F when the
property loses its eligibility for deferral as a result of a disqualifying event. A disqualifying event
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occurs when the land fails to meet any condition or requirement for classification or when an
application is not approved.
(d) (Effective for taxes imposed for taxable years beginning before July 1, 2016)
Exceptions. - Notwithstanding the provisions of subsection (c) of this section, if property loses its
eligibility for present use value classification solely due to one of the following reasons, no deferred
taxes are due and the lien for the deferred taxes is extinguished:
(1) There is a change in income caused by enrollment of the property in the federal
conservation reserve program established under 16 U.S.C. Chapter 58.
(2) The property is conveyed by gift to a nonprofit organization and qualifies for
exclusion from the tax base pursuant to G.S. 105-275(12) or G.S. 105-275(29).
(3) The property is conveyed by gift to the State, a political subdivision of the State, or
the United States.
(d) (Effective for taxes, imposed for taxable years beginning on or after July 1, 2016) Set
Exception. - Notwithstanding the provisions of subsection (c) of this section, if property loses its
eligibility for present use value classification solely due to a change in income caused by enrollment
of the property in the federal conservation reserve program established under 16 U.S.C. Chapter 58,
then no deferred taxes are due and the lien for the deferred taxes is extinguished.
(dl) (Effective for taxes imposed for taxable years beginning on or after July 1, 2016)
Variable Exception. - Notwithstanding the provisions of subsection (c) of this section, if property
loses its eligibility for present -use value classification because the property is conveyed to a nonprofit
organization and qualifies for exclusion from the tax base pursuant to G.S. 105-275(12) or G.S. 105-
275(29) or to the State, a political subdivision of the State, or the United States, then deferred taxes
are due as follows:
(1) If the property is conveyed at or below present -use value, then no deferred taxes
are due, and the lien for the deferred taxes is extinguished.
(2) If the property is conveyed for more than present -use value, then a portion of the
deferred taxes for the preceding three fiscal years is due and payable in accordance
with G.S. 105-277.1F. The portion due is equal to the lesser of the amount of the
deferred taxes or the deferred taxes multiplied by a fraction, the numerator of
which is the sale price of the property minus the present -use value of the property
and the denominator of which is the true value of the property minus the present -
use value of the property.
(e) Repealed by Session Laws 1997-270, s. 3, effective July 3, 1997.
(f) The Department shall publish a present -use value program guide annually and make the
guide available electronically on its Web site. When making' decisions regarding the qualifications or
appraisal of property under this section, the assessor shall adhere to the Department's present -use
value program guide. (1973, c. 709, s. 1; c. 905; c. 906, ss. 1, 2; 1975, c. 62; e. 746, ss. 3-7; 1981, c.
835; 1985, c. 518, s. 1; c. 667, ss. 5, 6; 1987, c. 45, s. 1; c. 295, s. 5; c. 698, s. 6; 1987 (Reg. Sess.,
1988), c. 1044, s. 13.2; 1995, c. 443, s. 4; c. 454, s. 3; 1997-270, s. 3; 1998-98, s. 23; 1998-150, s. 1;
2001-499, s. 2; 2002-184, s. 3; 2005-313, s. 4; 2006-30, s. 4; 2008-35, s. 2.3; 2015-263, s. 12(b);
2016-76, s. 1.)
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§ 105-277.5. Agricultural, horticultural and forestland — Notice of change in use.
Not later than the close of the listing period following a change which would disqualify all
or a part of a tract of land receiving the benefit of this classification, the property owner shall
furnish the assessor with complete information regarding such change. Any property owner
who fails to notify the assessor of changes as aforesaid regarding land receiving the benefit of
this classification shall be subject to a penalty of ten percent (10%) of the total amount of the
deferred taxes and interest thereon for each listing period for which the failure to report
continues. (1973, c. 709, s.1; 1975, c. 746, s. 8; 1987, c. 45, s. 1.)
G.S. 105-277.5 Page 1

$ 105-277.6. Agricultural, horticultural and forestland — Appraisal; computation of
deferred tax.
(a) In determining the amount of the deferred taxes herein provided, the assessor shall
use the appraised valuation established in the county's last general revaluation except for any
changes made under the provisions of G.S. 105-287.
(b) In revaluation years, as provided in G.S. 105286, all property entitled to
classification under G.S. 105-277.3 shall be reappraised at its true value in money and at its
present use value as of the effective date of the revaluation. The two valuations shall continue
in effect and shall provide the basis for deferred taxes until a change in one or both of the
appraisals is required by law. The present use -value schedule, standards, and rules shall be
used by the tax assessor to appraise property receiving the benefit of this classification until the
next general revaluation of real property in the county as required by G.S. 105-286.
(c) Repealed by Session Laws 1987, c. 295, s. 2. (1973, c. 709, s. 1; 1975, c. 746, ss. 9,
10; 1987, c. 45, s.1, c. 295, s. 2.)
G.S. 105-277.6 Page 1