While the Natural Heritage Preservation Tax Credit Act is designed to encourage private landowners to donate qualified properties for conservation purposes, the Tax Credit Program is not designed to accept applications directly from private landowners.   As such, interested landowners must coordinate the preparation of the Application Package with an eligible donee.

The donee is encouraged to submit an Application Package to the Wildlife Conservation Board for consideration if (a) a proposed donation compliments the mission of the donee; (b) the donee is interested in accepting, or designating a qualified entity to accept, the donation and (c) the donee is willing and able to reimburse the General Fund for the approved tax credit using eligible bond funds.

Applications are accepted on a year-round basis ( NHPTCP Application Package – PDF).   Applications that comply with the program requirements and eligibility criteria for qualified donations can be scheduled for Board consideration only after completion of the required local public hearing and approval of the appraisal by DGS as required by the Tax Credit Act.   The Board generally meets four times per year, in February, May, August and November.   Board staff will notify project proponents of the date a proposal is scheduled for consideration by the Board.

Donees should mail completed applications to the Executive Director, Wildlife Conservation Board located at 1807 13th Street, Suite 103, Sacramento, California 95811.   Donees are encouraged to call (916) 445-8448, with any questions prior to completing the application package.   Additional information regarding the Tax Credit Program is available on the Board's website at www.wcb.ca.gov.

After the Board considers the requested donation, Board staff will notify the donee and donor of the Board's decision.

For projects approved by the Board, the notification of Board approval will include a Funding Certification and Encumbrance Document to be completed and signed by the department that will be reimbursing the General Fund for the tax credit.   Upon receipt of the signed Funding Certification and Encumbrance Document, Board staff will provide this information to the State Controller.   The State Controller will then establish the bond appropriation to be available without regard to fiscal year.   Consistent with the provisions of the Tax Credit Act, the Board will also notify the Joint Legislative Budget Committee and the Franchise Tax Board ("FTB") of approved donations and the award of related tax credits.

Following receipt of a tax return claiming a tax credit, the FTB will notify the Board, which in turn will notify the department responsible to reimburse the General Fund.   This notification will request the department to transfer the encumbered bond funds to the Reimbursement Account.   The department will then have 60 days from receipt of the notification to complete the transfer of bond funds to the Reimbursement Account.

Taxpayers may claim tax credits until the approved tax credit amount has been claimed, or for a total of nine years, whichever comes first.   Upon receiving notification that a taxpayer has claimed a tax credit, the Board will provide information regarding the claim to the State Controller and State Treasurer.   However, it is the responsibility of the donor and donee to comply with all laws and regulations of the Franchise Tax Board and the Internal Revenue Service applicable to the donor's tax credit claim.