Understanding the Basics of Pennsylvania’s “Clean & Green” Preferential Tax Assessment Program

On February 24, 2023, from 12 noon – 1:00 ET, the Penn State Center for Agricultural and Shale Law, alongside the Pennsylvania Department of Agriculture’s Agricultural Business Development Center presents this webinar in our educational series, “Understanding Agricultural Law.” This session in our series is entitled, “Understanding the Basics of Pennsylvania’s “Clean & Green” Preferential Tax Assessment Program.”

Under Pennsylvania’s Clean and Green Program, qualifying Pennsylvania farm and forestland owners can receive a preferential property tax assessment based upon the land’s current use rather than its highest and best use. This webinar will provide an overview of Pennsylvania’s Clean and Green Program, explain eligibility and enrollment criteria, and review the restrictions on, and allowances for, changing land use once enrolled, including the assessment of roll-back taxes if a changed use disqualifies property from remaining enrolled.

00:01 - Introduction with Audry Thompson
00:28 - Understanding the Basics of PA's Clean and Green Preferential Tax Assessment Program with Brook Duer
06:23 - Clean and Green Program Overview
09:52 - Authority in the PA Constitution
25:55 - Enrollment Restricts Land Use & "Alienability"
29:23 - Voluntary Removal from C&G is allowed
34:28 - Use Value Rule Exception as of 2016
38:11 - C&G - A Deeper Dive- to identify key exceptions
44:04 - Notes on "Enrollment" Issues
45:33 - "Separation" and "Split-off"
53:23 - Rural Enterprise Exception
55:44 - Q&A