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.
The N.C. Conservation Tax Credit Program recognizes the importance of land conservation to its economy, and offers a tax credit program to promote conservation of ecosystem functions (fish and wildlife conservation and conservation of natural areas), ecosystem services (farmland conservation) and other public benefits (public access to public trails, waters and beaches).
The N.C. Conservation Tax Credit Program, established as GS 113A-231, as well as GS 105-130.34 and 151.12, exists as an incentive for private landowners to voluntarily conserve their land. When a landowner donates a conservation easement or fee simple deed to a qualified recipient, they may receive a tax credit to apply against their state income taxes. The N.C. Department of Environment and Natural Resource’s responsibility is to certify that the donation results in one or more of the public conservation benefits required by statute.
Detailed information about the N.C. Conservation Tax Credit Program is provided here.
Contact the Conservation Incentives Program Manager with specific questions.