WhatВ IsВ TheВ PenaltyВ ForВ A ChangeВ InВ UseВ OfВ Land?ДЄ landowner who breaches the covenant is subject to seven years of rollback taxes at 6% interest per year. Act 319 requires that the Pennsylvania Department of Agriculture provide assessors with use values annualy. Attached are the 2017 Clean and Green use values for the 2018 tax year. This list is divided by county and being provided to you as a link. A complete list of the soils in the Commonwealth was provided by the USDA, NRCS State Soil Scientist. The new use values will be based on invidual soils. New this year are the updated Clean & Use Value, which will be no longer be divided into subcategories. Forest Reserve values are based on the average value of timber in a particular county, or the average value of six timber types by county. This standard appraisal technique defines the agricultural use value of a tract of land as the present value of the income stream it can generate when put to its best agricultural use. Agricultural Use and Agricultural Reserve values are based upon the income approach for land appraisal. The county has the option to implement these values or use lower values. The Department of Agriculture supplies county assessment offices with use values annually. Agricultural Use applications may be less than 10 acres in size if the property is capable of generating at least $2,000 annually in farm income.

What Are The Eligibility Requirements?ДЄ property must be ten acres in size, and in Agricultural Use, Agricultural Reserve, or Forest Reserve. Currently, more than 9.3 million acres are enrolled statewide. The Pennsylvania General Assembly enacted the program in 1974 as a tool to encourage protection of the Commonwealth's valuable farmland, forestland and open spaces. This ordinarily results in a tax savings for landowners. Clean and Green is a preferential tax assessment program, that bases property taxes on use values rather than fair market values.

Farm works office minimum requirements