The preferential assessment will continue until such time as a change of use occurs or the landowner requests to breach. A Forestry Management Plan, prepared by a licensed forester, MUST be submitted with the application at the time of filing. Agricultural commodity is plant and animal products including Christmas trees, produced, raised or processed for commercial purposes, and intended for human consumption or to be transported in Commerce. Applications are available after January 1 st , and must be completed and returned to this office by June 1 s t . A land owner may not enroll less than the entire contiguous portion of land described in the deed for enrollment for which preferential assessment is sought.
All tracts of land formed by separations are still subject to the original covenant.
A person changing the use on any separated parcel is required to pay the roll back taxes on all separated parcels, provided that the breach occurs within seven years of the separation. If no change of use occurs on any separated parcel for seven years from the date of the separation, the individual parcels will no longer be subject to the original covenant, and roll back taxes will be calculated only on the portion whose use has been abandoned. Roll back is the difference of what you paid under the preferential value and what you would have paid under regular assessment plus the accumulative interest. The roll back taxes are billed from and payable to the Bucks County Treasurers Office, and if not paid promptly, will become a lien on the property, and collectible as prescribed by Law. The Homestead Exclusion Act allows schools to eliminate nuisance taxes like the occupation and per capita taxes, and reduce property taxes for primary homeowners.