The 1973 North Carolina General Assembly enacted legislation providing for differential assessment of qualifying agricultural, horticultural, and forestry lands on the basis of use value rather than market value. This study examines the 1976 results and impacts of this legislation in Wake and Wilson counties. Wake County approved more applications for use-value taxation than any other North Carolina county, 4,095; Wilson had 31. Data were obtained from the tax office of each county on the land-use schedule and the basic characteristics of the lands under use-value taxation. The use-value appraisal of the land only was twice as high in Wilson than in Wake County ($633 vs. $316 per acre). Use-value differences were attributed to differences both in appraisal procedures and in soil productivity.