Senate committee substitute rewrites entirely the 1st edition of the bill as follows and makes conforming changes to the bill title. 

Amends GS 105-277.15 to expand the categories of land that qualify for present-use value taxation as wildlife conservation land.  Adds new GS 105-277.15(c)(3)a.3. allowing among the uses of land managed under a wildlife habitat conservation agreement with the North Carolina Wildlife Resources Commission lands that are created and actively and regularly used as a reserve for hunting, fishing, shooting, wildlife observation, or wildlife activities.  To qualify in this category, the land must be inspected by a certified wildlife biologist at least once every five years to ensure at least three of the following activities are maintained to sustain wildlife populations: supplemental food, supplemental water, supplemental shelter, habitat control, erosion control, predator control, and census of animal population.  Amends subsection (d) to limit permissible classification of hunting reserve lands for present-use value taxation purposes to 800 acres of an owner's land within a county.  Makes additional technical conforming changes.  Effective for tax years beginning on or after July 1, 2019.