Understanding the Clean and Green Program

Overview of the Clean and Green Program

The "Clean and Green" program, officially known as the Pennsylvania Farmland and Forest Land Assessment Act (Act 319), is a state law designed to encourage property owners to keep their land in agricultural, open space, or forest use. It provides real estate tax relief by allowing qualifying land to be assessed based on its current use ("Use Value") rather than its potential development value ("Fair Market Value").

Key Concepts and Valuation

• Fair Market Value: The typical value a property would sell for under normal circumstances, reflecting its highest and best use.
• Use Value: The value of the land based strictly on its agricultural or forest use. This is typically lower than Fair Market Value, resulting in lower taxes.
• Tax Calculation: Tax bills are calculated using either the Fair Market Value or the Use Value, depending on whether the property is enrolled in the program.

Benefits and Eligibility

• Who Benefits: Property owners receive direct financial benefits through lower tax assessments. The general public benefits from the preservation of farmlands, woodlands, and open spaces.
• Land Requirements: To qualify, land must be devoted to agricultural or forest use. The program covers three major categories: Agricultural Use, Agricultural Reserve, and Forest Reserve.
• Buildings: The program primarily benefits the land portion of the assessment. However, amendments allow for the contributory value of farms and outbuildings to be calculated using an "extraction method," which may lower the tax assessment for these structures.
• Curtilage: Land supporting a residence (yard, driveway, sewage system) and farm buildings can be assessed at Use Value if the majority of the enrolled parcel is in active agricultural production.

Enrollment and Deadlines

• Application: Property owners must submit an application to the county Assessment Office. Applications are available in writing, by telephone, or for pickup at the office.
• Deadlines:
  • Standard Deadline: June 1 of the current year for tax benefits to begin the following January 1.
  • Reassessment Year: If a countywide reassessment occurs, the deadline is extended to October 15 (or 30 days after the final order of assessment values).
• Duration: Once enrolled, land remains in the program continuously unless the owner changes the use to an ineligible purpose or files for termination.

Costs and Penalties

• Fees: There is a one-time, non-refundable application fee. Additional fees may apply for parcel UPI certification and recording the application with the Recorder of Deeds. Recording fees are refunded if the application is denied.
• Roll-Back Taxes: If a property owner changes the land use to an ineligible purpose, they must repay the tax relief received over the previous five years plus interest.
• Civil Penalties: Violations of the Act, such as failing to notify the assessor of a change in use within 30 days, can result in civil penalties of up to $100 per violation.

Contact Information (Blair County)

• Office: Blair County Assessment Office
• Address: 423 Allegheny Street, Hollidaysburg, PA 16648-2022
• Phone: (814) 693-3110
• Email: blairassessment@blairco. org
• Chief Assessor: DeAnna Heichel

Additional Resources

For further information, residents are directed to the Pennsylvania Department of Agriculture website (www. agriculture. state. pa. us) and the Pennsylvania Code for regulations regarding the Clean and Green Act.