Conservation Tax Credit
Program Overview
The Conservation Tax Credit 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.
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 when they file their tax returns.
Eligible Public Benefits
Forestland or farmland preservation
Fish and wildlife conservation
Military training buffers
Floodplain protection in counties subject to Type II or Type III disaster declaration
Historic landscapes
Public trails
How to Apply
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.
Program History
From 1983 to 2013, the Conservation Tax Credit (CTC) was an integral tool for land conservation efforts, helping to protect over 262,000 acres. During that time, the program was of great value to conservation and to the NC taxpayer: for every dollar that was given in tax credit, at least 6 dollars’ worth of land was conserved. The credit was repealed in 2013, but the General Assembly recently reestablished a credit for qualifying donations made in 2025 and 2026 (see N.C.G.S. 105-153.11 and N.C.G.S. 105-130.34).