North Carolina Farm Act of 2024.

This amendment to the North Carolina Farm Act of 2024 prevents cities from charging stormwater utility fees on properties used for legitimate farming purposes. To qualify for this exemption, farm owners must provide proof such as a farm sales tax certificate, a property tax listing showing eligibility for present-use value, a federal tax Schedule F, or a forest management plan. The change applies to taxable years beginning on or after January 1, 2025. Additionally, the bill adjusts the deadline for submitting agricultural fair entries from 30 days to 60 days before the event.