Amends GS 105-277.2(6) to add to the definition of sound management program, for purposes of property taxation, agriculture land used for beekeeping operations for which there has been a determination by the Department of Agriculture and Consumer Services providing the density of bee hives appropriate for the land for which the tax benefit is claimed.

Amends GS 105-277.3(a) to define gross income for agricultural land used for beekeeping operations as including income from the sale of products from the hive other than honey and from pollination rentals, and makes other technical changes.

Effective for tax years beginning January 1, 2017.  Agricultural land eligible under the act for the preceding three years shall be assessed at present-use value for the 2017 tax year.