Pennsylvania law provides for preferential assessments of properties for open space protection under certain conditions. Preferential assessment statutes relevant to land conservation include:
- Clean and Green, Act 319 of 1974
- Act of January 19, 1968 (32 P.S. § 5001 et seq.)
- Act 515 (16 P.S. § 11941 et seq.)
Clean and Green, Act 319 of 1974
The Pennsylvania Farmland and Forest Land Assessment Act, better known as Clean and Green, was enacted to preserve farmland, forest land and open space by taxing land according to its use rather than the prevailing market value. The program is administered by county assessment offices and is voluntary for landowners.
The Act generally requires that a 10-acre minimum remain in a designated open space use (agricultural use, agricultural reserve and forest reserve). Parcels of less than 10 acres and capable of producing $2000 annually from the sale of agricultural products are eligible for the agriculture use designation. Land taken out of the permitted use becomes subject to a rollback tax, imposed for up to seven years, and an interest penalty.
See 72 P.S. § 5490.1 et seq.
Act of January 19, 1968 (32 P.S. § 5001 et seq.)
Information pending.
Act 515 (16 P.S. § 11941 et seq.)
Information pending.
|
