The Pennsylvania Agricultural Conservation Easement Purchase Program (ACEPP) enables state, county and local governments to pay farmers for agreeing to limit the use of their land to agricultural production, commercial equine activities and certain other uses.
Landowners may petition local governments to establish agricultural security areas (ASA). An ASA is an area where agriculture is the primary activity and farmers are entitled to special protection from condemnation and laws and ordinances that would unreasonably restrict farming operations.
Clean and Green provides for lower property tax assessments of land capable of producing wood products, agricultural land, and open space land open to the public.
Pennsylvania’s Recreational Use of Land and Water Act limits the liability, resulting from personal injury or property damage, of landowners who make their land available to the public for recreation free of charge.
Death triggers the possibility of a federal estate tax on the assets owned by the deceased person as of the date of death (called the "estate"). A conservation easement on the person’s land can reduce the tax owed.
Public access to property for recreational uses – such as hiking, bird watching, fishing and hunting – raises concern about the possibility of liability on account of injury to a recreational user. Pennsylvania law provides some protection from liability associated with public use of property for recreational purposes. Also there are practical steps that can be taken to minimize risk of liability.
In Pennsylvania, death triggers a state inheritance tax on the distribution of the deceased person’s assets (called the “estate”) to the beneficiaries of the estate. Conservation restrictions on land included in the estate can reduce the inheritance tax owed.