NC H320

Expands wildlife conservation land eligible for present-use value taxation to include land used as a reserve for hunting, fishing, shooting, wildlife observation, or wildlife activities, in addition to existing categories protecting specific animal species and priority habitats.

Requires certified wildlife biologist inspection at least every five years for reserve lands to ensure at least three of seven specified activities (supplemental food, water, shelter, habitat control, erosion control, predator control, or animal census) are maintained to support indigenous wild animal populations.

Increases acreage limitation from 100 acres to 800 acres per county for land classified as wildlife reserves, while maintaining the 100-acre cap for other wildlife conservation land classifications.

Permits new owners of previously classified wildlife conservation land to qualify without the standard five-year ownership requirement if they file an application and sign the wildlife habitat conservation agreement within 60 days of acquisition.

Effective for taxes imposed for taxable years beginning on or after July 1, 2019.