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Tax Issues & Incentives

Clean and Green

Pennsylvania's Preferential Tax Assessment Program

Clean and Green is managed by the Pennsylvania Department of Agriculture, please direct questions to Stephanie Zimmerman, Administrative Officer, (717) 705-7796. Clean and Green, established by the Pennsylvania Farmland and Forest Land Assessment Act, provides for lower property tax assessments of land capable of producing agricultural products and timber or providing open space for public use.

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Last Modified
Aug 31, 2020
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Federal Tax Deductibility of Conservation Easement Donations

Some donations of conservation easements qualify for a federal income tax deduction; others do not.

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Last Modified
Feb 06, 2021
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Property Tax Exemption for Preserves, Parks, Trails, and Other Conserved Lands

Preserves, parks, trails and other conserved lands in Pennsylvania are not automatically exempted from real estate taxes. If tax exemption is desired for a parcel, the charitable organization or local government must apply for exemption for that specific parcel. Exemption for one parcel does not guarantee exemption for others owned by the same entity.

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Last Modified
Jun 17, 2020
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Realty Transfer Tax Exclusions for Conservation-Related Transactions in Pennsylvania

Many conservation-related property transactions are excluded from having to pay state and local realty transfer taxes in Pennsylvania.

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Last Modified
Feb 27, 2021
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Reducing Federal Estate Tax

A Conservation Easement Benefit for Large Estates

For large estates, death triggers the possibility of federal estate tax. A conservation easement on the deceased person’s land, whether granted in life, by will, or by the person’s heirs—can reduce or eliminate the tax owed.

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Last Modified
Oct 15, 2019
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Reducing Pennsylvania Inheritance Tax

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.

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Last Modified
Jul 26, 2017
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