# Clean and Green (Act 319) Forest Reserve Assessment

> Tax incentive from Pennsylvania Department of Agriculture with county assessment offices (State) for PA, United States.

Official page: https://www.pa.gov/agencies/pda/plants-land-water/farmland-preservation/clean-and-green.html
Source: https://treerm.org/residents/programs/pa-clean-and-green-act-319-forest-reserve · Updated 2026-11-08 · Status: Open

**What you get:** 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.

**When:** Applications due June 1 each year

**For:** Landowners, Farmers

> Note: Counties administer the program and publish their own forms and guidance; 2026 Forest Reserve use values are posted by the Department of Agriculture.