Through interviewing a wide variety of citizens, officials
and legislators, I was able to initiate and assist in conducting
a coalition of environmental interests in successfully lobbying
for the elimination of a tax penalty impacting certain conservation
easement donors. I would not have the opportunity for such
a meaningful, real-world experience had it not been for the
Stanback Internship program and Conservation Trust for North
Carolina."
I've included a memo below that I sent to my supervisor to
give you an example of a typical day of activities during
my internship. Read on to learn more:
Rusty,
Our meeting with Whisnant went well. He emailed me some
of his old notes on present use value issues and gave me
contact info for his wife, who published on the subject.
-I have a phone appointment with Bill Conley at the
Property Tax Division Department of Revenue next week.
-I am still trying to set up times with the following:
Julian Philpott at the Farm Bureau
Senator Hartsell, Cabarrus County
Senator Clodfelter, Charlotte
Hartsell and Clodfelter are authors of Senate bill 1161
which is currently in committee. The bill would change PUV
by:
-loosening acreage requirements for agricultural and
horticultural land-loosening sound management requirements
for forestland when rehabilitation of the land is necessary
-widens individual ownership requirements to include
tenants-in-common
-uses the 9% capitalization valuation method for forestland
and allowing a variable rate for horticultural and agricultural
land (I'm a little confused about capitalization method)
-strengthens sound management program requirements
-changes the composition of the Use-Value Advisory Board
by adding representatives from the Farm Board, North Carolina
Association of Assessing Officers, Director of the Property
Tax Division of the NC Dept. Of Revenue, NC County Commissioners.
-mandates that the Board publish an annual manual
for assessment, including a "cash rental" rate system
to value the present use of agricultural and horticultural
land (I might need some help understanding what this means)
and other asssessement practices
This bill is the focus of the struggle of present use
value in North Carolina. Jim Blackburn at County Commissioner
believes present use value is not the way to go, or at least
not the main way to go and advocates instead the use of
impact taxes and development taxes so that the tax bases
of North Carolina counties, especially poor ones, don't
suffer from present use value credits.
I've gone through piles of literature, a lot of it
redundant, and it seems my job for the rest of the summer
is to talk with people from every angle of the present use
value issue.
My
name is Walt Wood and I did my Stanback Internship
at Conservation Trust for North Carolina in Raleigh. My internship
experience was great because I was given a lot of responsibility
and discretion in the focus and implementation of my summer's
work.
