The following definitions shall apply throughout this Chapter, unless otherwise specified:
(1) “Charge” means a price or fee asked for services, entertainment, recreation performed, or products offered for sale on land or in return for an invitation or permission to enter upon land, except as otherwise excluded in this Chapter.
(2) “Educational purpose” means any activity undertaken as part of a formal or informal educational program, and viewing historical, natural, archaeological, or scientific sites.
(3) “Land” means real property, land, and water, but does not mean a dwelling and the property immediately adjacent to and surrounding such dwelling that is generally used for activities associated with occupancy of the dwelling as a living space.
(4) “Owner” means any individual or nongovernmental legal entity that has any fee, leasehold interest, or legal possession, and any employee or agent of such individual or nongovernmental legal entity.
(5) “Recreational purpose” means any activity undertaken for recreation, exercise, education, relaxation, refreshment, diversion, or pleasure.
For purposes of this Chapter, the term “charge” does not include:
(1) Any contribution in kind, services or cash contributed by a person, legal entity, nonprofit organization, or governmental entity other than the owner, whether or not sanctioned or solicited by the owner, the purpose of which is to (i) remedy damage to land caused by educational or recreational use; or (ii) provide warning of hazards on, or remove hazards from, land used for educational or recreational purposes.
(2) Unless otherwise agreed in writing or otherwise provided by the State or federal tax codes, any property tax abatement or relief received by the owner from the State or local taxing authority in exchange for the owner's agreement to open the land for educational or recreational purposes.
38A-4. Limitation of liability
Except as specifically recognized by or provided for in this Chapter, an owner of land who either directly or indirectly invites or permits without charge any person to use such land for educational or recreational purposes owes the person the same duty of care that he owes a trespasser, except nothing in this chapter shall be construed to limit or nullify the doctrine of attractive nuisance and the owner shall inform direct invitees of artificial or unusual hazards of which the owner has actual knowledge. This section does not apply to an owner who invites or permits any person to use land for a purpose for which the land is regularly used and for which a price or fee is usually charged even if it is not charged in that instance, or to an owner whose purpose in extending an invitation or granting permission is to promote a commercial enterprise.
Statute: § 105 277.3. N.C. GEN. STAT. §105-277.4.
Method of Assessment: "Present Use" based on the income approach for timber, agricultural lands and horticulture; standing timber may constitutionally be excluded for taxation.
Application: An initial application must be filed during the regular listing period of the year for which the benefit of this classification is first claimed, or within 30 days of the date shown on a notice of a change in valuation made pursuant to G.S. 105 286.
Renewal: A new application is not required to be submitted unless the property is transferred or becomes ineligible for use value appraisal because of a change in use or acreage. An application required due to transfer of the land may be submitted at any time during the calendar year but must be submitted within 60 days of the date of the property's transfer
Penalty: Any property owner who fails to notify the assessor of changes as aforesaid regarding land receiving the benefit of this classification shall be subject to a penalty of ten percent (10%) of the total amount of the deferred taxes and interest thereon for each listing period for which the failure to report continues.
North Carolina has no current use taxation to promote open space or recreation.
North Carolina has no tax incentives to provide hunter access.
North Carolina has no tax incentives for land subject to conservation easements.
North Carolina provides an income tax credit for the donation of conservation easements.
Statute: Taxation - § 105-151.12 (Individuals); § 105-130.34 (Corporations) - Credit for certain real property donations.
Program: For individuals and corporations – There is a list of 9 requirements that donations must meet in order to qualify. Among these requirements that may qualify for open space are fish/wildlife conservation (III); forest/farmland conservation (IV); or natural areas, defined as “area of land… that... retains or has reestablished its natural character (VI). The income tax credit to individuals is 25% of the appraised fair market value not to exceed $250,000, with $500,000 allowed for joint filings of husbands and wife when both are required to file. The carry over period is for five years. A developer cannot get the credit to meet density requirements for development. Corporations that donate under section 105-130.34 can receive up to $500,000 of the appraised fair market value.
Tax: 6% to 7.75% (depending on income)
No programs classified as “state administrated walk-in hunter access programs” were identified in this state via general internet search. However, for more accurate information regarding this state’s hunter access programs or efforts, please view the Hunting Heritage Action Plan Hunter Access Program Assessment Survey Report.
Estate of Ledford ex rel. Jarnigan v. U.S., 2004, 299 F.Supp.2d 544
-Under North Carolina's recreational use statute, landowner has no duty to warn trespassers or indirect invitees of artificial or unusual hazards on premises of which landowner is aware.
-North Carolina's recreational use statute, which provides that landowner allowing others to use land for educational or recreational purposes without charge owes such persons same duty of care as that owed to trespasser, imposes upon landowner duty to refrain from willful or wanton infliction of injury.
-To establish willful injury, under North Carolina law, there must be actual knowledge, or that which the law deems to be the equivalent of actual knowledge, of the peril to be apprehended, coupled with a design, purpose, or intent to do wrong and inflict injury.
Clontz v. St. Mark's Evangelical Lutheran Church, 2003, 157 N.C.App. 325, 578 S.E.2d 654, review denied 357 N.C. 249, 582 S.E.2d 29
-Landowners who allow their land to be used for recreational purposes owe a duty to refrain from the willful or wanton infliction of injury.
-Landowner gratuitously permitted church members to use his farm, which was generally used for routine farming activities, for recreational purposes, and thus landowner had no duty except to refrain from willfully or wantonly inflicting injury, where there was no indication that purpose of invitation was to promote a commercial enterprise.