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N.C. Department of Environment and Natural Resources

NC Department of Environment and Natural Resources
Conservation Tax Credit Certification - Home

Conservation Tax Credit Certification

Conservation Incentives

The Conservation Incentives Program is made up of the Conservation Tax Credit Program,the Conservation Grant Fund, and the Conservation Easement Program (as defined by G.S. 113A-230-239).

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Enabling Legislation

Fee Simple Gifts

In July 2010, North Carolina clarified the requirements for donations of real property to qualify for a conservation tax credit under N.C.G.S. §§ 105 130.34, 105 151.12. (HB 1829)…
Read the two possible options for complying with the clarified rules.

What Reviewers Look For

In addition to the reviewer guidelines, clear and straightforward instruments of transfer are not only helpful in the review process, but also should make it easier to monitor and steward the property in perpetuity.
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Mission

The Conservation Incentives Program assists landowners and conservation organizations with N.C. Conservation Tax Credits and with information about other state and federal conservation incentive programs. 

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NOTE:

The Conservation Tax Credit will be eliminated after December 31, 2013.

S.L. 2013-316 repealed G.S. 105-151.12 and G.S. 105-130.34, and eliminates the conservation tax credit effective January 1, 2014. In an effort to provide customer service and improve the quality of the applications for certification, DENR provides (upon request) a preliminary review of a potential project as a way to exchange information prior to donation of property interests. If you have questions or would like additional information, please contact Scott Pohlman at 919-707-8110.

In light of the repeal of numerous tax credits, the N.C. Department of Revenue has published guidance on the carryforward of tax credits (claiming unused credit in succeeding years). We hope this is helpful for potential donors who are thinking through donations and tax planning.
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NOTE:

Public comment period is now open for the following rules under review pursuant to G.S. 150B-21.3A:

SUBCHAPTER: 15A NCAC 01F – TAX CREDIT CERTIFICATION OF REAL PROPERTIES DONATED FOR CONSERVATION PURPOSES

The comment period for the subchapter is: July 11, 2014 through September 17, 2014.

The public may provide comments by clicking this link: http://rulesreview.ncdenr.gov/. From here, a list of subchapters under review are available on the left. Each subchapter is linked to a table that lists each rule by citation number, name, whether the rule implements or conforms to Federal Regulation and the agency's initial determination. Clicking on the rule citation number will take the user to the rule itself. Each row has an "Add Comment" button. From here, a form will be displayed where you can enter and submit your comment by answering the required questions. The user also has the option to submit a comment by sending a document/file. Information regarding file size limitations are included. A public comment is defined as, a written comment objecting to the rule, in whole or in part, received by an agency from any member of the public, including an association or other organization representing the regulated community or other members of the public (G.S. 150B-21.3A(a)(5)). In order for a comment to be considered by the Rules Review Commission, the comment must address the content of the rule. The user may provide an affiliation in the boxes provided, although it is not required. All comments submitted will be sent electronically to authorized staff.

Comments may also be submitted by mailing to:

DENR Rule Comments, 1601 Mail Service Center, Raleigh, NC 27699

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