Wildlife Conservation Deferred Tax Program

Wildlife Conservation Deferred Tax Program

North Carolina General Statute (NCGS) 105-277.15 allows a property tax deferral program for landowners who manage their land for wildlife conservation purposes. 

To qualify for the program, the following conditions must be met:

• The land must consist of at least 20 contiguous acres. 
• The land must be owned by an individual, a family business entity, or a family trust and must have been owned by the same owner for the previous five years. Land owned by a business entity is not eligible for classification under this section if the business entity is a corporation whose shares are publicly traded or one of its members is a corporation whose shares are publicly traded. Exceptions to ownership apply.
• The land must be managed under a written wildlife habitat conservation agreement with the North Carolina Wildlife Resources Commission that is in effect as of January 1 of the year for which the benefit of is claimed. The conservation agreement must provide for one or more of the following:
  • Protect an animal species that lives on the land and, as of January 1 of the year for which the benefit of this section is claimed, is on a North Carolina protected animal list published by the Commission under NCGS 113-333. Under this criteria, no more than 100 acres of an owner's land in a county may be classified for this program.
  • Conserve any of the following priority animal wildlife habitats: longleaf pine forest, early successional habitat, small wetland community, stream and riparian zone, rock outcrop, or bat cave. Under this criteria, no more than 100 acres of an owner's land in a county may be classified for this program.
  • Actively and regularly use as a reserve for hunting, fishing, shooting, wildlife observation, or wildlife activities. The land must be inspected by a certified wildlife biologist at least every 5 years to ensure that activities are maintained to propagate a sustaining breeding, migrating, or wintering population of indigenous wild animals for human use, including food, medicine, or recreation. Under this criteria, no more than 800 acres of an owner's land in a county may be classified for this program.
• Land classified under the Wildlife Conservation program will be appraised and assessed as if it were classified under NCGS 105-277.3 as agricultural land. The difference between the use value and the market value will be deferred in the same manner as agricultural land.
• The difference between the taxes that are due on wildlife conservation land classified under this program and those that would be due if the land were taxed on the basis of its true value is a lien on the property. The difference in taxes will be carried forward as deferred taxes. The deferred taxes for the preceding three fiscal years are due and payable in accordance with NCGS 105277.1F when the land loses its eligibility for deferral as a result of a disqualifying event. A disqualifying event occurs when the property no longer qualifies as wildlife conservation land. 

A new application may be required under certain types of ownership changes or if there is a change in use.