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N.C. Department of Environment and Natural Resources

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

Conservation Tax Credit Certification

Application Process

Certification Review Sequence

  1. Applications are submitted by donor.
  2. Applications are screened for completeness prior to review.
  3. Copies of the application are distributed to the appropriate resource agency reviewer, based on primary conservation purpose, as either noted by the applicant or stated in the instrument. In addition, one copy always goes to the state Attorney General’s office.
  4. Reviewers make recommendations:
    • If recommended for approval, the Assistant Secretary for Natural Resources at DENR notifies the landowner via a letter of certification of public benefit, which can be filed with landowner’s taxes.
    • If not recommended for approval, a letter is sent notifying the landowner that the property does not qualify for tax credit certification. Administrative Code (15A NCAC01F .0106) provides the applicant an opportunity to request a reconsideration.

Timeline

The initial review process generally takes between six and eight weeks. To allow review time before April 15 tax filing deadline, it is recommended that if the donation closes in December, donor should apply by early February.

Process of reconsideration

The Conservation Tax Credit Certification Review Committee meets semi-annually to review applications and discuss additional material provided by applicant. The Review Committee makes its recommendation(s) to DENR's Assistant Secretary for Natural Resources.

Download application

Click here to download the application.

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