The Wildlife Conservation Land Program administered by the North Carolina Wildlife Resources Commission provides reduced property tax assessment to landowners who are interested in managing their land for protected wildlife or priority wildlife habitats. To qualify for the program, landowners must have owned their property for at least five years and the land must already support protected wildlife species or priority habitat. Interested individuals submit an application to the county assessor’s office to determine if their property qualifies for a reduced assessment (NCWRC 2010b). “Protected wildlife species are those designated by the state wildlife agency (NCWRC) as endangered (E), threatened (T), or [of] special concern (SC).

Six priority habitats have been identified as follows—longleaf pine forest, early successional habitat, small wetland community, stream and riparian zone, rock outcrop, and bat cave” (NCWRC 2010b). Qualifying land designated under the program must have at least 8 contiguous hectares (20 acres) managed under a wildlife habitat conservation agreement which documents presence of protected wildlife or habitat. Up to 40 hectares (100 acres) of a landowner’s property within the county where the land is located may be classified as wildlife conservation land (NCWRC 2010a).

• North Carolina Wildlife Resources Commission. 2010a. Wildlife Conservation Land Program. ncwildlife.org/Portals/0/Conserving/documents/Introduction_WCLP.pdf.
• North Carolina Wildlife Resources Commission. 2010b. Wildlife Conservation Land Program FAQs. ncwildlife.org/Portals/0/Conserving/documents/WCLP_FAQ.pdf.

Amount of the Incentive
Reduced property tax assessment

Keywords: tax relief