Application Process

  1. A completed application form with supporting documents must be submitted to NCDNCR.
  2. NCDNCR will:
    • review the application for completeness
    • verify the recipient is eligible to receive the property in perpetuity
    • review the Conservation Agreement
    • forward the application and supporting documents to an agency expert
  3. The agency expert will:
    • review the materials provided and determine the eligibility of the property based on their guidelines
    • contact the landowner for additional information and/or a site visit, if necessary
    • recommend to NCDNCR that the donation is or is not eligible for a conservation tax credit
  4. NCDNCR will determine if the donation qualifies for conservation tax credit and will notify the landowner (considering eligibility of recipient, terms of the Conservation Agreement, and recommendation from an Agency expert)

If the initial review fails to recommend the donation, the applicant may have an opportunity to make minor adjustments or have the land reviewed for another public benefit. This will be reviewed case-by-case.

After this process is complete, the landowner is responsible for submitting the required documentation to NCDOR by NCDOR’s deadlines.
 

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