Farmland Preservation
Farmland Preservation Programs
Landowners have several options for protecting their land.
Present Use Value Taxation Program
Land that is used for agricultural production can be taxed at a rate which reflects its present use, which saves farmers money on property taxes. For example, if the land is used for growing fruit trees, it will be taxed at the rate for agricultural land, even if its actual market value is much higher. The present use taxation program does not alter estate taxes, which are calculated based on market value.
Conservation Easements
Under the DCo Open Space Farmland Protection Program, landowners may sell or donate the development rights to their property by placing a permanent conservation easement on their farm. The landowner retains full ownership of the land, but permanently foregos the option to develop it.
Voluntary Agriculture Districts
Under this program, farmers sign a conservation agreement with the County Government to voluntarily forego developing their property for 10 years in exchange for several benefits including recognition of the public and county planners and a waiver of water and sewer assessments. The VAD program is managed by Durham County Soil and Water Conservation Department.