Agriculture, farmland, and the Johnston County Unified Development Ordinance

Bryant Spivey, right, seen here helping a farmer harvest his tobacco crop, is director of Johnston County Cooperative Extension.

 

By Bryant Spivey
Director, Johnston County Cooperative Extension

I know you read this and think, “I know what a farm is.”

I have no intention — or qualifications — to begin a lesson in the English language. But Webster’s dictionary lists no fewer than seven definitions of farm as a noun and at least four as a verb. I have worked in agriculture for most of my life and served with N.C. State Extension for more than 30 years, and I still sometimes question what people mean when they use the word farm.

For this discussion, there is no need to recite every definition. But sometimes the definition of a farm is critically important, and in land-use planning, the importance could not be greater.

The Johnston County Planning Department released a proposed Unified Development Ordinance in early December 2025. The document has drawn attention from farmers, rural landowners and others throughout Johnston County.

It bears mentioning that I am not an attorney, and even though a farmer once called me Perry Mason, a famous attorney on TV in the 1950s and ’60s, I have never played one on TV. But when discussing such documents as a UDO and state statutes, words and the law matter.

In recent days while reading the draft Johnston County UDO, many of us have had questions and developed ideas. These ideas have spread like wildfire, and I am satisfied that some of them are correct while others reflect some level of misunderstanding.

Andrew Branan, an attorney in the Department of Agricultural and Resource Economics at N.C. State University, told me recently,  “An attorney can only provide an interpretation. That doesn’t necessarily mean their interpretation is the only interpretation, or that it will survive a legal challenge in court.”

So, back to my initial question, What is a farm? North Carolina General Statute 160D-903 says this about bona fide farms:

For purposes of determining whether a property is being used for bona fide farm purposes, any of the following is sufficient evidence, though other evidence may also be considered:

(1) A farm sales tax exemption certificate issued by the Department of Revenue.

(2) A copy of the property tax listing showing that the property is eligible for participation in the present-use value program pursuant to G.S. 105277.3.

(3) A copy of the farm owner or operator’s Schedule F from the owner or operator’s most recent federal income tax return.

(4) A forest-management plan.

The important thing to note here relative to the proposed Johnston County UDO is that bona fide farms are exempt. This is important enough to repeat: Bona fide farms in Johnston County are exempt from the current and proposed UDO.

Our society holds farms in high esteem, and they therefore enjoy privileges like property-tax discounts, sales-tax exemptions, special provisions in the income tax code, and exemption from some laws and regulations.

Some in our society could think, “Why do farmers get these privileges and I don’t?” To which I respond, the products of agriculture are important to us all at least three times per day. If we have sound and healthy farms, then we all have an opportunity to prosper.

So what should you do with this information? Many bona fide farms meet one or more of these qualifications. If you qualify but are not enrolled in the appropriate programs, you may want to consider doing so

You can apply for a farm sales-tax exemption with the N.C. Department of Revenue if you have sufficient sales. To qualify, you must have $10,000 in gross income — not profit — from farming or a three-year average of $10,000 per year.

If you own at least 5 acres of horticultural land, 10 acres of cropland, or 20 acres of forestland, then you should enroll in the present-use-value tax program at the Johnston County Tax office. This program defers a substantial portion of your property value, greatly discounting property taxes. However, vacant land that is not in production does not qualify.

Since we are at the time of year when people file income taxes, you can speak to your tax professional about whether you should file a schedule F on your return.

The final qualification for a bona fide farm is a forest-management plan.

All wooded parcels in Johnston County are not feasible to manage for timber production, and therefore, a forest-management plan might not make sense. Forest-management plans are often used to qualify parcels for present-use value and must include harvest of timber. For a parcel to qualify on forestry alone, it must be at least 20 acres.

If you need a forest-management plan, the N.C. Forest Service can often help. The county forest ranger office is located on County Home Road near the Johnston County Livestock Arena and the County Landfill. You can also seek to hire a consulting forester; a list of certified professionals is online at ncagr.gov/divisions/nc-forest-service/managing-your-forest/consulting-foresters.

The point of this article is that agricultural operations are exempt from the Johnston County Unified Development Ordinance. However, this does not mean that farmland owners should ignore the matter. Should an owner decide to sell his or her land for development, then the regulations of the UDO will become important.

While opinions abound about how this ordinance will affect property values and the future of Johnston County, it is evident that the proposed ordinance will change at least some rules of the game.

For now, it is my recommendation that you seek to read and understand the proposed UDO document. If you do not understand it, find a qualified person to help you interpret the items that pertain to you and your family.

For agricultural interests, you are welcome to reach out to the Johnston County Extension Center at 919-989-5380 and speak to one of our Extension agents.

We are not qualified to give opinions or interpretations on the other parts of the UDO. If your interest is related to development, I recommend that you call the Johnston County Planning Department at 919-989-5150 or email planning@johnstonnc.gov.

Page last updated on:  March 13, 2026