Assessment
Skip navigation links
Home
About Us
Community
Doing Business With Us
e-Services and Forms
Skip navigation links
County GovernmentExpand County Government
Court of Common PleasExpand Court of Common Pleas
Elected OfficialsExpand Elected Officials
Fayette County > Assessment

CLEAN & GREENACT 319

Pennsylvania Farmland and Forest Land Assessment Act


What is Clean & Green?

Clean & Green is a state law that allows qualifying agricultural and forestland to be assessed for its use rather than fair market value.

Properties valued according to their use will most often receive a lower tax assessment value and lower property taxes than a tax assessment based on fair market value.

If your property is enrolled in Clean & Green, you must notify the County Assessor 30 days prior to any proposed change of use for your land.  If you change any portion of the land to a use not authorized under Clean & Green, you will likely be liable for rollback taxes and interest on the entire property enrolled.

Be sure you read and fully understand your legal rights and responsibilities under Act 319.  Contact the Assessment Office for more information.

Am I Eligible?

If your land meets the minimum qualifications, it may be eligible to be taxed based on its "use value" rather than its "market value."  There are three land classes that may qualify for a preferential assessment.

Agricultural Use

To be eligible for this category, you must meet the following qualifications:

7        Own ten or more acres of contiguous land.  (If less than 10 acres, you must show that the land does generate or will generate $2,000 gross income per year.)

7        You must have farmed the land during the preceding three years.

Agricultural Reserve

To be eligible for this category, you must meet the following qualifications:

7        Own ten or more acres of contiguous land. 

7        Use the land for noncommercial purposes.

7        Make the land available to the public for outdoor recreation or for the enjoyment of scenic or natural beauty.

7        Do not charge a fee for the use of the land.

7        Do not post "No Trespassing" signs or discriminate against persons using the land.

Forest Reserve

To be eligible for this category, you must meet the following qualifications:

7        Own ten or more acres of contiguous land.

7        The land is stocked by forest trees of any size and is capable of producing timber or other wood products.

What If I Sell My Land?

What happens if you enroll in Clean & Green, then wish to sell all of your land to another person.  Will the sale trigger a rollback tax?

A transfer of land to another owner will not trigger a rollback tax if the contiguous area of the land enrolled in Clean & Green is not divided.  If the buyer changes the use to one that is not eligible for the program, then the buyer pays the rollback tax, because the person who changed the use is responsible.

If you wish to subdivide or sell part of your land, there are special considerations for "separation" or "split-off."  These actions may or may not trigger a rollback tax, depending on the situation.

How Do I Enroll?

Cost

There is a $50 one-time, non-refundable application fee per property.  There is also a recording fee of $17.00 for four pages and four names. The recording fee will be refunded if the application is denied.

Deadline

The Deadline is June 1st, the application shall be effective, the tax year commencing the calendar year immediately following the deadline.  In years when a county implements a countywide reassessment, the deadline is October 15th.

Request an application, in writing, by telephone, or in person from the Fayette County Assessment Office.

Click Here to download a copy of the application form.

For more information, you may obtain official publications from your state representative or online at
http://www.pacode.com/secure/data/007/chapter137b/chap137btoc.html .