Land Use Value Deferment

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.

Further Information

For more information regarding the Use-Value program, contact the Land Records Division of the Onslow County Tax Office at 910-989-2204.

Use-Value Program Requirements

To view the use-value requirements, please download the following:
  1. Hope Avery

    Land Records Supervisor