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Year: 1974
The Pennsylvania Farmland and Forest Land Assessment Act, commonly known as “Clean and Green” or Act 319, provides for lower property tax assessments of land capable of producing wood products, agricultural land, and open space land open to the public.
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Act_319.pdf (231.0 KB)
http://www.pacode.com/secure/data/007/chapter137b/chap137...
Topic tags: Pennsylvania Statutes, Property Taxes
Related guides: Clean and Green, Reducing Pennsylvania Inheritance Tax
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Concise, pertinent information. Very user-friendly for landowners
Can a C & G forest assessment ever be higher than the lowest forest non C & G assessment in the county?
For forest reserve can the C & G value ever be larger than the smallest non C & G value in the county?
I spoke with someone at the Bureau of Farmland Preservation today and learned that there are cases where land not enrolled in Clean and Green could possibly be assessed at a lower rate than land enrolled in Clean and Green. This would usually be in county where a general tax assessment has not been done in a while. Although the Bureau would advise the county to enroll the land at the lower level, that decision would be up to the county. If you are considering enrolling your land, you could ask the county office ahead of time about what costs you could expect from enrolling your land.
For more information, you can call the Bureau of Farmland Preservation, 717.783.3167, or your county assessment office. Thanks for the good question!
can you subdivide between two owners with clean and green land
The Act allows for two types of divisions or conveyances: “Split-offs” and “Separations.” A split-off is a division, by conveyance or other action of the owner, of land, into two or more tracts, for use of constructing a residence. No more than two acres may be split-off per year except if the municipality requires a minimum three-acre subdivision to construct the residence. Cumulative split-offs may never exceed 10 acres, or 10% of the total land originally enrolled, the lesser of the two. Rollback taxes would be due only with respect to the land split-off. Separation is a division, by conveyance or other action of the owner, of land into two or more tracts of land that continue to be in Agricultural Use, Agricultural Reserve, or Forest Reserve. The tracts must usually be at least 10 acres in size and continue to meet the qualifications. No rollback taxes would be due.