Beginning with the 2010 tax year, a new program for the taxation of wildlife conservation land goes into effect.
The land must be managed under a written wildlife habitat conservation agreement with the North Carolina Wildlife Resources Commission (NCWRC) and the plan must be in effect as of January 1 of the year for which qualified for this program is claimed.
Additionally, the owner must do one of the following:
- Protect an animal species that lives on the land and that is on a North Carolina protected animal list published by the NCWRC.
- Conserve any one of the following priority animal wildlife habitats:
- Longleaf pine forest.
- Early successional habitat.
- Small wetland community.
- Stream and riparian zone.
- Rock outcrop.
- Bat cave.
The land must have been classified under the present-use value program when the wildlife habitat conservation agreement was signed, or the owner must demonstrate to both the Wildlife Resources Commission and the assessor that the owner used the land for a purpose specified in the signed wildlife habitat conservation agreement for the three years preceding January 1 of the year for which qualification for the wildlife conservation program is requested.
All applications must be filed during the regular listing period (January 1 – January 31) or within 30 days of the notification of change in value.
Application and instructions for the Wildlife Conservation Program