Pennsylvania (Summary)
Last Updated: March 2020
Tax Type: Current Use Value
Description: The Department of Agriculture determines use values based on individual soils and the land use subcategories and provides county assessors with use values annually.
Law: The Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Act 319, Act 156)
Objective: The primary goal of the Clean and Green program is to encourage landowners to preserve agricultural and forest land by providing tax savings for preservation.
Principal Forest Property Tax Incentive Program:
Program legal-common name: Farm and Forest Land Assessment Program (Clean and Green Program)
Program Requirements
Min/Max Acreage: 10 acres (house lot can be included)
Min. Stocking Growth: The land is presently stocked with trees.
Forest Management Plan: N/A
Duration of Enrollment: Indefinite
Evidence of Use: N/A
Penalties for Use Change: Past 7 years plus interest
Program Administration
State: State DCNR publishes use values, Department of Agriculture certifies values.
County Tax Assessor and Commissioner: County Tax Assessor files application and can choose lower assessed value than those published by DCNR.
University: N/A
Landowners: N/A
For a more in depth discussion of Pennsylvania property taxes click here!