State Tax Laws > Property Taxes > Pennsylvania (Summary)

Tax Type: Current use value based on forest productivity

Description: Value based on FIA growth in 4 regions of the state. Usually weighted within counties.

Law: The Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Act 319, Act 156)

Objective: The primary goal of the Clean and Green program is to encourage landowners to preserve agricultural and forest land by providing tax savings for preservation.

Forest Tax Program Requirements

Min/Max Acreage: 10 acres (house lot can be included)

Min. Stocking Growth: The land is presently stocked with trees.

Forest Management Plan: N/A

Evidence of Use: N/A

Duration of Enrollment: Indefinite

Penalties for Use Change: Past 7 years plus interest

Program Administration

State: State DCNR publishes use values, Department of Agriculture certifies values.

County Tax Assessor and Commissioner: County Tax Assessor files application and can choose lower assessed value than those published by DCNR.

University: Calculates forest values

Landowner: N/A

For a more in depth discussion of Pennsylvania property taxes click here!