Amends GS 105-277.3(a), providing that for agricultural land to be designated as a special class property, being appraised, assessed, and taxed as provided in GS 105-277.2 through GS 105-277.7, other than agricultural land used as a farm for aquatic species, the tract of land must meet the income requirement for agricultural land and must consist of at least five acres that are in actual production (was, ten acres).

Effective for taxes imposed for taxable years beginning on or after July 1, 2013.