North Carolina Wildlife Conservation Land Program (WCLP) (WCLP)

A North Carolina property-tax deferment for private land managed for protected wildlife species, priority wildlife habitats, or as Wildlife Reserve Land. It requires a written Wildlife Habitat Conservation Agreement with NCWRC. Landowners work with an NCWRC biologist on the agreement, then apply to their county tax office, which sets the reduced valuation.

• At least 20 contiguous qualifying acres under the same deeded ownership, managed under a written Wildlife Habitat Conservation Agreement (WHCA) with NCWRC

• Maximum 1,000 acres per landowner per county (up to 200 acres under criteria 1-2; up to 800 acres under criterion 3)

• Criterion 1: protection of an NCWRC-listed endangered, threatened, or special concern species living on the land; Criterion 2: conserving priority habitats in the NC Wildlife Action Plan; Criterion 3: Wildlife Reserve Land with 3 of 7 management activities

• Owners: individuals, family business entities (not publicly traded), family trusts; generally deeded to the same owner for the previous four years

• Homesites, lawns, and acreage managed for agriculture or forestry production are not eligible; an acre cannot also be in Present Use Value

Removal or violation triggers a penalty equal to the deferment for the previous three years plus interest; criterion-3 land is inspected at least once every five years; landowner must keep a management log.

Published amounts: Property tax deferment; in general, deferred values are based on soil productivity related to agriculture or forestry commodities. The method of calculating tax deferment valuations may vary from county to county.

Complete the Application for NCWRC Assistance online; an NCWRC biologist schedules a site visit and drafts the WHCA; sign and return the WHCA; submit the fully signed WHCA plus NC Department of Revenue form AV-56 to the county tax office during open enrollment (usually January).

Deadline text on the page: New habitat agreements must be approved and signed before Dec. 31st to be considered for the following tax year. While NCWRC does prioritize applications received prior to October 1st... Open enrollment is usually during January each year but should be confirmed with your county tax office.