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Post  sherrymskt on April 12th 2008, 12:23 am

NORTH CAROLINA: Policy & Funding


States have established a variety of dedicated revenue sources for conservation, including bonds, general funds, lottery revenues, tobacco taxes, and real estate transfer taxes. Below is information on the sources of funding available for conservation in this state. It was obtained from a national summary of state level conservation funding mechanisms initially compiled by the Nature Conservancy. Click here to access the complete document.

General Fund Appropriations
Annual allocations support the Clean Water Management Trust Fund and the Farmland Preservation Trust Fund. Also, for a specified, large purchaser there may be a one-time, General Fund appropriation. The CWMTF is controlled by an 18-member board (6 governor, 6 house, 6 senate). The Farmland Preservation Trust Fund does not have a state appointed board. The Farmland Preservation Trust Fund has not received funding for the past 2 years.

Nongame Tax Check-off
Revenues go to the NC Wildlife Resources commission for nongame programs.

Personalized License Plate Sales
The sale of these license plates generates approximately $1.7 million annually for the Natural Heritage Trust Fund and the Parks and Recreation Trust Fund. Efforts are underway to get authorization for the P&R and Natural Heritage trust funds to use certificates of participation to borrow against their dedicated income stream.

Conservation Tax Credit
A credit is allowed against individual or corporate income taxes when real property is donated for conservation purposes.

Real Estate Transfer Tax
Of every two dollars generated from the real estate transfer tax, one-dollar goes to conservation, the other to local governments. Of the "conservation dollar", 75 cents goes to the Parks and Recreation Trust Fund for land acquisition and capital improvements (65%), local park projects (30%), and public beach access (5%); the remaining 25 cents goes to the Natural Heritage Trust Fund, used primarily for land acquisition. Most of the Natural Heritage Trust Fund supports protection of natural areas (threatened lands with outstanding natural and cultural values); a small portion is used for cultural preservation. The P&R Fund is administered by an 11 member board (3 appointed by the governor, 4 by the house speaker, and 4 by the senate president). A 9-member board (3,3, and 3) oversees the Natural Heritage Trust Fund.

If you know of current information, please email us at To learn more about this state, see the other categories to the right.

Updated 04-06

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Location : Elizabeth City, NC
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