Conservation Tax Credit

From 1983 to 2013, the Conservation Tax Credit (CTC) was an integral tool for land conservation efforts, protecting over 262,000 acres with an estimated average donation value of over six times the credit claimed. It was repealed in 2013, but was recently reestablished by the General Assembly for donations made in 2025 and 2026 (see N.C.G.S. 105-53.11 and N.C.G.S. 105-130.34).

The CTC program allows landowners to donate land with eligible public benefit to a qualified recipient and receive a credit of up to 25% of the fair market value of the land at the time of the donation. Currently, the credit only applies to fee simple donations, however, efforts are underway to expand the program legislatively to include conservation easements.   

Interested landowners should contact an eligible organization to accept the donation (i.e., non-profit, local government, or state agency), apply to NC Department of Natural and Cultural Resources (NCDNCR) for certification of the public benefit, and if the donation is certified the landowner can apply to NC Department of Revenue (NCDOR) for a tax credit.    

Application forms will be posted here in the Summer of 2025. In the meantime, please see our Frequently Asked Questions page for more information and contact us at ctc@dncr.nc.gov if you have any additional questions.