As land and resource protection efforts become more difficult and complex, the challenge becomes one of how to successfully integrate protection and conservation with the growing population and economic needs of our great state.

Through the Natural Heritage Preservation Tax Credit Act of 2000 (Public Resources Code Section 37000 et seq.), a tool is available to protect and conserve open space, agricultural lands, water, wildlife habitat, archaeological resources, and state and local parks.   Under this program, state tax credits are available to private landowners who donate qualified land (fee title or conservation easement), water or water rights to state resource departments, local government entities and designated nonprofit organizations for conservation purposes.

Designed to complement other resource protection efforts, the Natural Heritage Preservation Tax Credit Program provides an opportunity to private landowners interested in reducing their state tax liability.   Coupled with existing land protection and conservation measures, the State of California is rewarding landowner stewardship practices that preserve our natural resources.

The following information has been prepared to familiarize the potential donor and donee with the requirements of the Tax Credit Program, including new requirements that became effective in January 2005.   The program was amended by legislature in 2004.   The reader is encouraged to disregard any previous material explaining the Tax Credit Program and replace it with this revised Program Information and Application Package.   Interested donors are further encouraged to contact a state department within the Resources Agency or the Wildlife Conservation Board to learn more about contributing qualified property under the Tax Credit Act.   Interested donees are encouraged to carefully review the following information and submit an application to the Wildlife Conservation Board at

1807 13^th Street, Suite 103
Sacramento, CA
95811
Phone: (916) 445-8448

The information in these materials is current as of January 2005.   Every effort has been made to ensure that the information presented is accurate and complete, however, it is not a substitute for qualified legal, financial and tax advice.   Interested parties are encouraged to obtain independent professional advice of their choosing.

Natural Heritage Preservation Tax Credit Act Introduction

Introduction

Major Program Changes

Purpose and Authority

Definitions

Program Requirements

Eligible Donations

Ineligible Donations

Eligible Donees

The Application

Public Hearing

Set Back and Buffers

Long Term Obligations

Monitoring Requirements

Property Transfers

Administrative Process

Submitting Applications

Board Review and Notification

NHPTCP Application Package   (PDF)

Privacy Notice

Disclosure and Donor Information

Selection Criteria and Guidelines

Donor and Donee Certifications

Bond Certifications

Fiscal Certifications

Required Attachments

Sample Notices and Declarations   (PDF)