Clean and Green (Act 319) Forest Reserve Assessment
馃嚭馃嚫 PA, United States 路 Pennsylvania Department of Agriculture with county assessment offices
Property taxes on enrolled woodland are based on forest use value instead of market value, usually lowering the bill
Clean and Green is Pennsylvania's preferential assessment program for farmland, open space and forest. Land enrolled as Forest Reserve is assessed on county timber use values set each year by the Department of Agriculture rather than fair market value. More than 12 million acres are enrolled. Changing the land's use triggers seven years of roll-back taxes plus 6 percent simple interest.
Who qualifies
Forest Reserve requires 10 acres or more stocked with trees capable of producing timber or other wood products. (Agricultural Use and Agricultural Reserve categories also require 10 acres, or $2,000 in annual farm income for smaller farm parcels.) Woodlots under 10 acres qualify only as part of agricultural land.
How to apply
Request an application from your county tax assessment office and file it by June 1 for the following tax year (extended to October 15 in a county reassessment year). Once enrolled you do not reapply, but you must notify the county if the land's use changes.
These details come from the provider and change with the seasons. If something here is out of date, tell us and we will check it.