Clean & Green Program

The Pennsylvania Farmland and Forest Land Assessment Act 319, also known as the Clean and Green Program, provides a preferential tax assessment for land devoted to agricultural use, open space land, or forested land. Generally, land can be enrolled if the parcel is at least 10 acres or can generate at least $2,000 in annual gross income directly from an agricultural commodity, and has been for three preceding years. The State Department of Agriculture has provided this document to give you a general overview of the Program . Enrolled land is taxed at its use value rather than fair market value, and can result in an average reduction of 50% in its assessment.  The Clean and Green Use Value Page can provide greater detail.

For more information on the Clean and Green Program, please view the Pennsylvania Farmland and Forest Land Assessment Act of 1974 , 137b for Rules and Regulations. Should you need additional information, please contact the Clean & Green department at 717-299-8398.

 

Forms & Instructions

Below are instructions and forms related to obtaining preferential assessment under the Clean and Green Program.

•  Application for Preferential Assessment under Act 319 and Instructions
   New applicants may submit this initial application between January 1 and June 1 of each year.
• Notice of Transfer
  "As an owner of property enrolled under Act 319, you are legally obligated to report any changes to your property 30 days in advance of the proposed change."
•  Acknowledgement of Continuation of Preferential Assessment and Instructions
  "Any change in the status of property enrolled in the Act 319 preferential assessment program such as subdivision, lot add-on plan, transfer of enrolled property, combination of land, and change in land use or in acreage, requires revision to the original application." Use this form for land that has already been enrolled but has been affected by a change in status.
• Proof of Income Form for New Applicants
  Those who are enrolling less than 10 acres of land devoted to agricultural use may use this form
•  Act 319 Rollback Appeal Form
  Any person aggrieved by a rollback in assessment may use this form to appeal to the Board of Assessment Appeals by filing an appeal with the board within 40 days from issuance of the rollback or settlement, specifying the reason for appealing the rollback assessment. The appeal, if filed, is to dispute the action taken to rollback, not the Act 319 assessment or the fair market value assessment. Appeals for changes in use values will not be heard by the Board of Assessment Appeals.
• Termination                                                                                                                                                                A Termination is recorded when all the enrolled acres on an application no longer receive preferential assessment.