Conservation Tools

An open-end mortgage can secure payment of an obligation that has not come into existence yet. The excerpt from the Unofficial Purdon's Pennsylvania Statutes from West regarding open-end mortgages as well as Pennsylvania Senate Bill 693 enacted as Act 126 of 1990 are included here.

Act 109 of 2010 (HB 1394) allows landowners who participate in Pennsylvania's Clean and Green program to use their land for commercial wind production where more than half of the produced energy is sold and used off of the tract of land. The portions of the land used for wind production are subject to rollback taxes.

An Act amending the act of June 30, 1981 (P. L. 128, No. 43), known as the "Agricultural Area Security Law," further providing for agricultural areas, public hearings, evaluation criteria, decisions and reviews of proposed areas, appeals, limitation on local agencies, policy of Commonwealth agencies, limitations on exercise of eminent domain and purchases of development easements in agricultural areas; authorizing the issuance of bonds for the purchase of agricultural conservation easements; making an appropriation; and making editorial changes.

Act 15 of 1999 establishes the Supplemental Agricultural Easement Purchase program, which provides technical assistance funds to eligible counties regarding long-term installment purchases of agricultural conservation easements and funds to reimburse land trusts for expenses incurred to acquire agricultural conservation easements.

Pennsylvania Act 154 of 2006 facilitates local government partnerships with land trusts. Act 154 was passed unanimously by both the Senate and House, then signed into law by the Governor on November 29, 2006.

Amending the act of January 19, 1968 (1967 P.L.992, No.442), entitled, as amended, "An act authorizing the Commonwealth of Pennsylvania and the local government units thereof to preserve, acquire or hold land for open space uses," defining "municipal corporation"; further providing for property acquired in fee simple and for local taxing option; and making an editorial change.

Act 44 of 2011, signed into law by Governor Corbett on July 7, amends the Agricultural Area Security Law to repeal the provision allowing for the extinguishment of agricultural conservation easements after 25 years.

Pennsylvania’s Act 8 of 2011 (House Bill 442) prohibits private transfer fees but provides exceptions for fees payable to nonprofit corporations in association with conservation easements as well as for fees payable to governments.

Pennsylvania Act 85 of 2012, signed by Governor Corbett on 7/2/2012, amends the Tax Reform Code of 1971. Among its many provisions is an expansion of inheritance tax exemptions associated with farming and agricultural preservation. Can be found as House Bill 761 (session of 2011) in the records of the PA General Assembly. 139 pp.

Under Act 88, land subject to preferential assessment under PA Clean and Green may be used for exploration for, and removal of, gas and oil. Roll-back taxes will be imposed upon only those portions of land actually devoted to these activities, excluding land devoted to subsurface transmission or gathering lines. Act 88 also allows for the development and use of Tier I alternative energy on any land use category of Clean and Green to be kept under preferential assessment as long as more than half of the energy annually generated is used on the tract of land.

(As amended through 2006) an act authorizing the Commonwealth of Pennsylvania and the local government units thereof to preserve, acquire or hold land for open space uses. It is the purpose of this act to clarify and broaden the existing methods by which the Commonwealth and its local government units may preserve land in or acquire land for open space uses.

This is a copy of Act 43, which created the Agricultural Security Area program. The document reflects all revisions to this statute, through Act 46 of 2006.

The Pennsylvania Conservation and Preservation Easements Act, the act of June 22, 2001 (P.L. 390, No. 29) (32 P.S. §§5051-5059) was enacted in its final form as House Bill 975, PN 2294. It is Pennsylvania's enabling act for conservation easements (excluding agricultural conservation easements created under the Agricultural Area Security Law.

Daniel B. Evans describes the recent history of the Pennsylvania Inheritance and Estate Tax Act as "rather confusing". The text of the act and his notes can be found at the evans-legal.com website.

The act standardizes the application of eligibility standards for charitable organization tax exemptions in Pennsylvania.

Legislation authorizing municipalities to create environmental advisory councils.

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.

This website provides information on proposed legislation, state statutes, and land use case law rulings.

The MPC (Act of 1968, P.L.805, No.247) empowers counties and municipalities, individually or jointly, to plan their development and to govern the same by zoning, subdivision and land development ordinances and additional tools. This is the 19th edition, September 2009.

A two-page review of the liability protections provided by the Act and court decisions interpreting the Act.

Counties, townships and other municipal entities and instrumentalities can assert immunity under the Political Subdivision Tort Claims Act Users should confirm whether the Act has been recently updated before using the posted file or link.

Act 91 of 1994 (PL 605) requires that land subject to agricultural conservation easements be assessed at the land’s restricted farmland value.

Pennsylvania's Project 70 Land Acquisition and Borrowing Act (Act 8 of 1964) authorized Commonwealth indebtedness of $70 million for the acquisition of lands for recreation, conservation and historical purposes.

print version of guide: 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. 4 pages

The Commonwealth of Pennsylvania can assert immunity under the Sovereign Immunity Act. Users should confirm whether the Act has been recently updated before using the posted file or link.