PUV CHANGES (NEW).

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View NCGA Bill Details2017-2018 Session
House Bill 320 (Public) Filed Thursday, March 9, 2017
AN ACT TO EXPAND THE TYPES OF LAND THAT CAN QUALIFY FOR PRESENT-USE VALUE TAXATION AS WILDLIFE CONSERVATION LAND.
Intro. by Dixon.

Status: Ch. SL 2018-95 (House Action) (Jun 25 2018)

SOG comments (1):

Short and Long Title Changes

Senate committee substitute to the 1st edition makes changes to the short and long titles. The original titles are as follows:

STUDY ELECTRONICS RECYCLING.

AN ACT TO REQUIRE THE ENVIRONMENTAL REVIEW COMMISSION TO STUDY RECYCLING REQUIREMENTS FOR DISCARDED COMPUTER EQUIPMENT AND TELEVISIONS IN THE STATE.

Bill History:

H 320/S.L. 2018-95

Bill Summaries:

  • Summary date: Jun 26 2018 - View Summary

    AN ACT TO EXPAND THE TYPES OF LAND THAT CAN QUALIFY FOR PRESENT-USE VALUE TAXATION AS WILDLIFE CONSERVATION LAND. Enacted June 25, 2018. Effective for taxes imposed for taxable years beginning on or after July 1, 2019.


  • Summary date: Jun 15 2018 - View Summary

    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.


  • Summary date: Mar 9 2017 - View Summary

    Requires the Environmental Review Commission (Commission) to conduct study as title indicates. Specifies issues to be considered in the study. Requires the Commission to report its findings and recommendations to the 2018 Regular Session of the 2017 General Assembly.