Amends GS 105-277.4(a), concerning the application process for present-use value of agricultural, horticultural, and forestland property, adding clarifying language that the application, for having the above property taxed on the basis of the value of property in its present use, must be submitted on a form that has been prescribed by the Department of Revenue and made available by the assessor. Requires the Department of Revenue to include on the application a listing of all the information that might be required by the assessor to establish proof of eligibility to have property appraised at its present-use value. Makes technical deletions.

Effective for taxes imposed for taxable years beginning on or after July 1, 2015.