reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › ELIGIBLE LAND › Section 137b.23 - Land adjoining preferentially assessed land with common ownership is eligible

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General
. A tract of land in agricultural use, agricultural
				  reserve or forest reserve shall receive a preferential assessment under the act
				  regardless of whether the tract meets the 10-contiguous-acres minimum acreage
				  requirement or the $2,000-per-year minimum anticipated gross income
				  requirement, or both, established in section 3 of the act (72 P. S. §
											5490.3) if the following occur:
(1) The landowner owns both the tract for
				  which preferential assessment is sought and a contiguous tract of enrolled
				  land.
(2) The landowner files an
				  amended application for preferential assessment, describing both the tract for
				  which preferential assessment is sought and the contiguous tract of enrolled
				  land. The amended application shall be in accordance with the act and this
				  chapter.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › ELIGIBLE LAND › Section 137b.24 - Ineligible land

Current through Register Vol. 54, No. 28, July 13, 2024
A landowner seeking preferential assessment under the act
					 shall include ineligible land on the application if the ineligible land is part
					 of a larger contiguous tract of eligible land, and the use of the land which
					 causes it to be ineligible exists at the time the application is filed.
					 Although this ineligible land may not receive preferential assessment, the
					 applicant shall specify the boundaries and acreage of the ineligible land, and
					 may not expand the boundaries beyond those identified in the initial
					 application. A landowner will not be required, as a condition of county
					 acceptance or approval of the application, to survey or redeed the tract so as
					 to exclude the ineligible land.
Example
: A landowner owns a 100-acre tract
					 of land, 90 acres of which is productive farmland and 10 acres of which is
					 occupied by an auto salvage yard. If the landowner seeks preferential
					 assessment of the 90 acres of farmland, the application shall describe the
					 entire 100-acre tract. If preferential assessment is granted, it will apply to
					 the 90 acres of farmland. The 10-acre tract would continue to be assigned its
					 fair market value and assessed accordingly.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › ELIGIBLE LAND › Section 137b.25 - Multiple land use categories on a single application

Current through Register Vol. 54, No. 28, July 13, 2024
An applicant for preferential assessment under the act may
					 include land in more than one land use category in the application. A county
					 assessor shall allow the applicant to submit an application that designates
					 those portions of the tract to be assessed under each of the different land use
					 categories.
Example
: A landowner owns 100 acres of
					 land. The landowner may submit an application that designates 75 acres in
					 agricultural use, 13 acres in agricultural reserve and 12 acres in forest
					 reserve, if the acreage identified by the landowner for the particular land use
					 category meets the minimum criteria in section 3 of the act (72 P. S. §
											5490.3) for that land use
					 category.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › ELIGIBLE LAND › Section 137b.26 - Land located in more than one tax district

Current through Register Vol. 54, No. 28, July 13, 2024
If land for which preferential assessment is sought lies in
					 more than one taxing district, the county's determination as to whether the
					 land meets applicable minimum acreage requirements for eligible land shall be
					 made on the basis of the total contiguous acreage-without regard to the
					 boundaries of the taxing districts in which the land is located.
Example 1
: A landowner has a 100-acre
					 tract of farmland-94 acres of which lie in Township A and 6 acres of which lie
					 in Township B. The landowner files an application seeking preferential
					 assessment of this land. The fact that the tract lies in two separate townships
					 shall be immaterial to the determination of whether the 100-acre tract meets
					 the requirements for preferential assessment under the act.
Example 2
: A landowner has a 100-acre
					 tract of farmland-94 acres of which lie in County A and 6 acres of which lie in
					 County B. The landowner files an application seeking preferential assessment.
					 The fact that the tract lies in two separate counties shall be immaterial to
					 the determination of whether the land described in the application meets the
					 requirements for preferential assessment under the act.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › ELIGIBLE LAND › Section 137b.27 - Assessment of ineligible land

Current through Register Vol. 54, No. 28, July 13, 2024
Land that is included in an application for preferential
					 assessment under the act but is ineligible for preferential assessment shall be
					 appraised at fair market value and shall be assessed
					 accordingly.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › APPLICATION PROCESS › Section 137b.41 - Application forms and procedures

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Standardized application form
				  required
. A county shall require a landowner seeking to apply for
				  preferential assessment under the act to make that application on a current
				  "Clean and Green Valuation Application" Form-a uniform preferential assessment
				  application form developed by the Department. The Department will provide an
				  initial supply of these forms to a county upon request. The county assessor
				  shall maintain an adequate supply of these forms. The following shall be
				  required of an applicant on the Clean and Green Valuation Application Form:
(1) The name, address and telephone number of
				  each landowner.
(2) A statement as
				  to the form of ownership of the land (whether by an individual partnership,
				  corporation, and the like. . . ).
(3) A statement of whether the land is
				  currently subject to a covenant for preservation of "open space" land in
				  accordance with the act of January 13, 1966 (1965 P. L. 1292, No. 515)
				  (16
				  P. S. §
												§
												11941-11947).
(4) A description of the location of the
				  land, including the school district in which it is located.
(5) A designation of the land use category or
				  categories (agricultural use, agricultural reserve and forest reserve) with
				  respect to which preferential assessment is sought, and information that might
				  reasonably be required to confirm that the land falls within the land use
				  category with respect to which preferential asessment is sought.
(6) Other information that might be
				  reasonably required on the application form to confirm the location and
				  ownership of the land, the land use category or categories of the land and
				  whether the land is, in fact, eligible for preferential assessment.
(7) The signation of all of the owners of the
				  land.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › APPLICATION PROCESS › Section 137b.42 - Deadline for submission of applications

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
A landowner
				  seeking preferential assessment under the act shall apply to the county by June
				  1. If the application is approved by the county assessor, preferential
				  assessment shall be effective as of the commencement of the tax year of each
				  taxing body commencing in the calendar year immediately following the
				  application deadline.
Example 1
: A landowner applies for
					 preferential assessment on or before June 1, 2001. The application is
					 subsequently approved. Preferential assessment shall be effective as of the
					 commencement of the tax year for each taxing body in calendar year 2002.
Example 2
: A landowner applies for
					 preferential assessment on or after June 2, 2001, but not later than June 1,
					 2002. The application is subsequently approved. The application deadline is
					 June 1, 2002. Preferential assessment shall be effective as of the commencement
					 of the tax year for each taxing body in calendar year 2003.
(b)
Exception: years in which a
				  county implements countywide reassessment.
In those years when a
				  county implements a countywide reassessment, or a countywide reassessment of
				  enrolled land, the application deadline shall be extended to either a date 30
				  days after the final order of the county board for assessment appeals or by
				  October 15 of the same year, whichever date is sooner. This deadline is
				  applicable regardless of whether judicial review of the order is
				  sought.
The provisions of this §
												137b.42 amended under section 11 of
						the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (72 P. S. §
													5490.11).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › APPLICATION PROCESS › Section 137b.43 - Applications where subject land is located in more than one county

Current through Register Vol. 54, No. 28, July 13, 2024
If a landowner seeks to enroll a tract of land for
					 preferential assessment under the act, and the tract is located in more than
					 one county, the landowner shall file the application with the county assessor
					 in the county to which the landowner pays property taxes.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › APPLICATION PROCESS › Section 137b.44 - County processing of applications

Current through Register Vol. 54, No. 28, July 13, 2024
A county shall accept and process in a timely manner all
					 complete and accurate applications for preferential assessment so that, if the
					 application is accepted, preferential assessment is effective as of the tax
					 year of each taxing body commencing in the calendar year immediately following
					 the application deadline.
Example 1
: An application for preferential
					 assessment is filed on or before June 1, 2001. The county must review and
					 process the application so that-if the application is approved-preferential
					 assessment can take effect as of the commencement of the tax year of each
					 taxing body commencing in 2002 (the calendar year immediately following the
					 application deadline).
Example 2
: An application for preferential
					 assessment is filed at some point from June 2, 2001, through June 1, 2002. The
					 county must review and process the application so that-if the application is
					 approved-preferential assessment can take effect as of the commencement of the
					 tax year of each taxing body commencing in 2003 (the calendar year immediately
					 following the application deadline).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › APPLICATION PROCESS › Section 137b.45 - Notice of qualification for preferential assessment

Current through Register Vol. 54, No. 28, July 13, 2024
A county assessor shall provide an applicant for
					 preferential assessment under the act with written notification of whether the
					 land described in that application qualifies for that preferential assessment
					 or fails to meet the qualifications for preferential
					 assessment.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › APPLICATION PROCESS › Section 137b.46 - Fees of the county board for assessment appeals; recording fees; processing fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Application processing fee
. A county board for assessment
				  appeals may impose a fee of no more than $50 for processing an application for
				  preferential assessment under the act. This fee may be charged regardless of
				  whether the application is ultimately approved or rejected. This fee is
				  exclusive of any fee which may be charged by the recorder of deeds for
				  recording the application.
(b)
Circumstances under which initial application shall be amended without
				  charge
. A county board for assessment appeals may not charge a fee for
				  amending an initial application for preferential assessment.
(c)
Recording fees
. A
				  recording fee may not be assessed if an applicaiton for preferential assessment
				  is not approved.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › PREFERENTIAL ASSESSMENT › Section 137b.51 - Assessment procedures

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Use values and land use subcategories to be provided by the
				  Department.
The Department will determine the land use subcategories
				  and provide county assessors use values for each land use subcategory. The
				  Department will provide these land use subcategories and use values to each
				  county assessor by May 1 of each year.
(b)
Determining use values and land
				  use subcategories.
(1)
Agricultural use and agricultural reserve.
In calculating
				  appropriate county-specific agricultural use values and agricultural reserve
				  use values, and land use subcategories, the Department will consult with the
				  Department of Agricultural Economics and Rural Sociology of the College of
				  Agricultural Sciences at the Pennsylvania State University, the Pennsylvania
				  Agricultural Statistics Service, USDA-ERS, USDA-NRCS and other sources the
				  Department deems appropriate. In determining county-specific agricultural use
				  and agricultural reserve use values, the Department will use the income
				  approach for asset valuation.
(2)
Forest reserve.
In calculating appropriate county-specific
				  forest reserve use values and land use subcategories, the Department will
				  consult with the Bureau of Forestry of the Department of Conservation and
				  Natural Resources.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › PREFERENTIAL ASSESSMENT › Section 137b.52 - Duration of preferential assessment

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
Enrolled land
				  shall remain under preferential assessment for as long as it continues to meet
				  the minimum qualifications for preferential assessment or until removed from
				  preferential assessment in accordance with the procedure in subsection (b).
				  Land that is in agricultural use, agricultural reserve or forest reserve shall
				  remain under preferential assessment even if its use changes to either of the
				  other two land use categories.
Example
: A landowner owns a 100-acre tract
					 of enrolled land, consisting of 85 acres in agricultural use and 15 acres in
					 forest reserve. If the landowner later amends his application to one in which
					 60 acres are in agricultural use, 30 acres are in agricultural reserve and 10
					 acres are in forest reserve, the entire 100-acre tract continues to receive
					 preferential assessment (although different use values and land use
					 subcategories may apply in recalculating the preferential assessment).
(b)
Removal of land from
				  preferential assessment.
(1) A
				  landowner receiving preferential assessment under the act may remove land from
				  preferential assessment if:
(i) The landowner
				  provides the county assessor written notice of this removal by June 1 of the
				  year immediately preceding the tax year for which the removal is
				  sought.
(ii) The entire tract or
				  tracts enrolled on a single application for preferential assessment is removed
				  from preferential assessment.
(iii)
				  The landowner pays rollback taxes on the entire tract or tracts as provided for
				  in section 5.1 of the act (72 P. S. §
													5490.5a).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › PREFERENTIAL ASSESSMENT › Section 137b.53 - Calculation and recalculation of preferential assessment

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
New values each year.
As
				  described in §
										137b.51 (relating to assessment
				  procedures), the Department will determine the land use subcategories and
				  provide to a county use values for each land use subcategory. The Department
				  will provide these land use subcategories and use values to each county
				  assessor by May 1 of each year.
(b)
Option of county assessor in calculation of preferential
				  assessment.
A county assessor shall calculate the preferential
				  assessment of enrolled land using one of the following methods:
(1) Calculate the preferential assessment of
				  all of the enrolled land in the county each year.
(2) Establish a base year for preferential
				  assessment of enrolled land in the county, and use this base year in
				  calculating the preferential assessment of enrolled land in the county, unless
				  recalculation is required under subsection (c), (d), (e) or
				  (f).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › PREFERENTIAL ASSESSMENT › Section 137b.54 - Calculating the contributory value of farm buildings

Current through Register Vol. 54, No. 28, July 13, 2024
A county assessor shall be responsible to calculate the
					 contributory value of farm buildings on enrolled land. The method of
					 calculating the contributory value of a farm building shall be a method based
					 upon the fair market comparison and the extraction of the value of the farm
					 building from the total fair market value of the parcel.
This section cited in 7 Pa. Code §
												137b.51 (relating to assessment
						procedures).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › OBLIGATIONS OF THE OWNER OF ENROLLED LAND › Section 137b.61 - Transfer of enrolled land

Current through Register Vol. 54, No. 28, July 13, 2024
When enrolled land is transferred to a new owner, the new
					 owner shall file an amendment to the original application for the purposes of
					 providing the county assessor with current information and to sign the
					 acknowledgments required under section 4(c) of the act (72 P. S. §
											5490.4(c)).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › OBLIGATIONS OF THE OWNER OF ENROLLED LAND › Section 137b.63 - Notice of change of application

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Landowner's responsibility to
				  provide advance notice of changes
. An owner of enrolled land shall
				  provide the county assessor of the county in which the land is preferentially
				  assessed at least 30 days' advance written notice of any of the following:
(1) A change in use of the enrolled land to
				  some use other than agricultural use, agricultural reserve or forest
				  reserve.
(2) A change in ownership
				  with respect to the enrolled land or any portion of the land.
(3) Any type of division, conveyance,
				  transfer, separation or split-off of the enrolled land.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › OBLIGATIONS OF THE OWNER OF ENROLLED LAND › Section 137b.64 - Agricultural reserve land to be open to the public

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General
. An owner of
				  enrolled land that is enrolled as agricultural reserve land shall allow the
				  land to be open to the public for outdoor recreation or the enjoyment of scenic
				  or natural beauty without charge or fee, on a nondiscriminatory basis. Enrolled
				  land that is in agricultural use or forest reserve is excluded from this
				  requirement.
(b)
Actual use
				  by public not required
. Enrolled land that is enrolled as agricultural
				  reserve land need not actually be used by the public for the purposes described
				  in subsection (a) to continue to receive a preferential assessment. It shall,
				  however, be available for use for those purposes.
(c)
Reasonable restrictions on use
				  allowed
. A landowner may place reasonable restrictions on public
				  access to enrolled land that is enrolled as agricultural reserve land. These
				  restrictions might include limiting access to the land to pedestrians only,
				  prohibiting hunting or the carrying or discharge of firearms on the land,
				  prohibiting entry where damage to the land might result or where hazardous
				  conditions exist, or other reasonable restrictions.
(d)
Entry upon the agricultural
				  reserve land
. A person shall, whenever possible, notify the landowner
				  before entering upon enrolled land that is enrolled as agricultural reserve
				  land. The landowner may deny entry when damage to the property might result.
				  The landowner can prohibit entry to areas of the agricultural reserve land upon
				  prior notification to the county assessor of the existence of a hazardous
				  condition on that land. The landowner's reasons to deny entry to the land shall
				  be based upon fact and be acceptable to the county assessor.
(e)
County assessor's
				  discretion
. A county assessor may establish reasonable guidelines by
				  which an owner of enrolled agricultural reserve land may identify the
				  conditions under which the land shall be open to the public for outdoor
				  recreation or the enjoyment of scenic or natural beauty, and by which the
				  county assessor may maintain an up-to-date summary of the locations of
				  agricultural reserve land within the county and the public uses to which these
				  agricultural reserve lands may be put. A county assessor may disseminate this
				  information to the public.
This section cited in 7 Pa. Code §
												137b.2 (relating to definitions);
						and 7 Pa. Code §
												137b.13 (relating to agricultural
						reserve).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.72 - Direct commercial sales of agriculturally related products and activities; rural enterprises incidental to the operational unit

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
An owner of
				  enrolled land may apply up to 2 acres of enrolled land toward direct commercial
				  sales of agriculturally related products and activities, or toward a rural
				  enterprise incidental to the operational unit, without subjecting the entirety
				  of the enrolled land to roll-back taxes and interest, if both of the following
				  apply to the commercial activity or rural enterprise:
(1) The commercial activity or rural
				  enterprise does not permanently impede or otherwise interfere with the
				  production of an agricultural commodity on the remainder of the enrolled
				  land.
(2) The commercial activity
				  or rural enterprise is owned and operated by the landowner or persons who are
				  Class A beneficiaries of the landowner for inheritance tax purposes, or by a
				  legal entity owned or controlled by the landowner or persons who are Class A
				  beneficiaries of the landowner for inheritance tax purposes.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.73 - Wireless or cellular telecommunications facilities

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Permitted use
. A
				  landowner may lease a tract of enrolled land to be used for wireless or
				  cellular telecommunications, if the following conditions are satisfied:
(1) The tract so leased does not exceed 1/2
				  acre.
(2) The tract does not have
				  more than one communication tower located upon it.
(3) The tract is accessible.
(4) The tract is neither conveyed nor
				  subdivided. A lease is not considered a subdivision.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.73a - Gas, oil and coal bed methane

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
(1) Land subject to
				  preferential assessment may be leased or otherwise devoted to both of the
				  following:
(i) The exploration for and removal
				  of gas and oil, including the extraction of coal bed methane.
(ii) The development of appurtenant
				  facilities, including new roads and bridges, pipelines and other buildings or
				  structures, related to exploration for and removal of gas and oil and the
				  extraction of coal bed methane.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.73b - Temporary leases for pipe storage yards

Current through Register Vol. 54, No. 28, July 13, 2024
The owner of enrolled land may temporarily lease a portion
					 of the land for pipe storage yards provided that roll-back taxes shall be
					 imposed upon those portions of land subject to preferential assessment that are
					 temporarily leased or otherwise devoted for pipe storage yards and the fair
					 market value of those portions of land shall be adjusted accordingly. The
					 imposition of roll-back taxes on portions of land temporarily leased or devoted
					 for pipe storage yards does not invalidate the preferential assessment of land
					 which is not so leased or devoted and that land shall continue to be eligible
					 for preferential assessment if it continues to meet the requirements of section
					 3 of the act (72 P. S. §
											5490.3). Only
					 one lease under this section is permitted to a landowner and a copy of the
					 lease shall be provided to the county assessor within 10 days of its signing by
					 the landowner. The lease may not exceed 2 years and may not be extended or
					 renewed. Following the expiration of the lease, the land shall be restored to
					 the original use which qualified it for preferential assessment, and
					 preferential assessment shall resume unless the county assessor determines upon
					 inspection that this restoration requirement has not been
					 met.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.73c - Small noncoal surface mining

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  The owner of property subject to preferential assessment may lease or otherwise
				  devote land subject to preferential assessment to small noncoal surface mining
				  as provided for under the Noncoal Surface Mining Conservation and Reclamation
				  Act.
(b) Roll-back taxes shall be
				  imposed upon those portions of land leased or otherwise devoted to small
				  noncoal surface mining and the fair market value of those portions of the land
				  shall be adjusted accordingly. Roll-back taxes on those portions of the land do
				  not invalidate the preferential assessment of the land which is not leased or
				  devoted to small noncoal surface mining and the land shall continue to be
				  eligible for preferential assessment if it continues to meet the requirements
				  of section 3 of the act (72 P. S. §
											5490.3).
(c) Only one small noncoal surface mining
				  permit may be active at any time on land subject to a single application for
				  preferential assessment.
(d) Land
				  that is no longer actively mined may be re-enrolled if the land is reclaimed
				  and it continues to meet the requirements of section 3 of the act.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.73d - Wind power generation systems

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Portions of land subject to preferential
				  assessment may be leased or otherwise devoted to a wind power generation
				  system.
(b) Roll-back taxes shall
				  be imposed upon those portions of the land actually devoted by the landowner
				  for wind power generation system purposes and the fair market value of those
				  portions of the land shall be adjusted accordingly. The wind power generation
				  system must include the foundation of the wind turbine and the area of the
				  surface covered by the appurtenant structures including new roads and bridges,
				  transmission lines, substations and other buildings or structures related to
				  the wind power generation system. The utilization of a portion of the land for
				  a wind power generation system does not invalidate the preferential assessment
				  of land which is not utilized and the land shall continue to receive
				  preferential assessment if it continues to meet the requirements of section 3
				  of the act (72 P. S. §
											5490.3). An
				  owner who is subject to roll-back taxes under this subsection shall submit a
				  notice of installation of a wind power generation system to the county assessor
				  within 30 days following the beginning of electricity generation at the wind
				  power generation system. Roll-back taxes shall become due on the date the
				  notice of installation of a wind power generation system is received by the
				  county assessor.
(c) This section
				  does not apply to land devoted to the development and operation of an
				  alternative energy system when a majority of the energy annually generated from
				  that system is used on the tract. The impact of this type of alternative energy
				  system is addressed in §
										§
										137b.12-137b.14 (relating to agricultural
				  use; agricultural reserve; and forest reserve).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.74 - Option to accept or forgive roll-back taxes in certain instances

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Option
				  to accept or forgive principal on roll-back taxes.
The taxing body of
				  the taxing district within which a tract of enrolled land is located may accept
				  or forgive roll-back taxes that are otherwise due and payable if the use of
				  some portion of the land is changed for the purpose of granting or donating
				  some portion of the land to one of the following:
(1) A school district.
(2) A municipality.
(3) A county.
(4) A volunteer fire company.
(5) A volunteer ambulance service.
(6) A nonprofit corporation that qualifies as
				  tax-exempt under section 501(c)(3) of the Internal Revenue Code of 1954
				  (26 U.S.C.A. §
												501(c)(3)), if prior to
				  accepting ownership of the land, the corporation enters into an agreement with
				  the municipality wherein the subject land is located guaranteeing that the land
				  will be used exclusively for recreational purposes, all of which shall be
				  available to the general public free of charge. If the corporation changes the
				  use of all or a portion of the land or charges admission or any other fee for
				  the use or enjoyment of the facilities, the corporation shall immediately
				  become liable for all roll-back taxes and accrued interest previously
				  forgiven.
(7) A religious
				  organization, if the religious organization uses the land only for construction
				  or regular use as a church, synagogue or other place of worship, including
				  meeting facilities, parking facilities, housing facilities and other facilities
				  which further the religious purposes of the organization.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.75 - Conveyance of enrolled land for use as a cemetery

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Conveyances
. If an owner
				  of enrolled land sells, donates or otherwise conveys any portion of the
				  enrolled land to a nonprofit corporation for use as a cemetery, and at least 10
				  acres of the remainder of the enrolled land remain in agricultural use,
				  agricultural reserve or forest reserve after the conveyance, no violation of
				  preferential assessment will be deemed to have occurred and roll-back taxes may
				  not be assessed with respect to either the conveyed portion of the enrolled
				  land or the remainder of the enrolled land.
Example
: A landowner owns 50 acres of
					 enrolled land. The land is in agricultural use. The landowner sells 20 acres of
					 the enrolled land to a nonprofit corporation for use as a cemetery. The
					 remaining 30-acre tract continues in agricultural use. Under these facts, no
					 roll-back taxes are due with respect to either tract. The 30-acre tract
					 continues to receive preferential assessment. The 20-acre tract receives an
					 assessment based on fair market value.
(b)
Exception
. If a
				  nonprofit corporation acquires enrolled land as described in subsection (a),
				  and subsequently changes the use of the land to some use other than as a
				  cemetery or conveys the land for use other than as a cemetery, the nonprofit
				  corporation shall be required to pay roll-back taxes and interest on that land.
Example
: Same facts as the example under
					 subsection (a), but 2 years after it acquired the 20-acre tract, the nonprofit
					 corporation changes the use to something other than cemetery use. The nonprofit
					 corporation owes roll-back taxes and interest with respect to the 20-acre
					 tract. The owner of the 30-acre tract is not liable for the payment of any
					 roll-back taxes triggered by the nonprofit corporation's change of
					 use.
This section cited in 7 Pa. Code §
												137b.52 (relating to duration of
						preferential assessment).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.76 - Conveyance of enrolled land or conveyance of an easement or right-of-way across enrolled land for use as a trail

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Conveyances
. If an owner
				  of enrolled land sells, donates or otherwise conveys any portion of the
				  enrolled land, or conveys an easement or right-of-way with respect to any
				  portion of the enrolled land, no violation of preferential assessment will be
				  deemed to have occurred and roll-back taxes will not be assessed with respect
				  to either the conveyed portion of the enrolled land or the remainder of the
				  enrolled land if all of the following occur:
(1) The land, or an easement or right-of-way
				  in the land, is conveyed to a nonprofit corporation.
(2) The conveyed land is used as a trail for
				  nonmotorized passive recreational use.
(3) The conveyed land does not exceed 20 feet
				  in width.
(4) The conveyed land is
				  available to the public for use without charge.
(5) At least 10 acres of the remainder of the
				  enrolled land remain in agricultural use, agricultural reserve or forest
				  reserve.
Example
: A landowner owns 50 acres of
					 enrolled land. The land is in agricultural use. The landowner conveys a
					 20-foot-wide pathway across the land to a nonprofit corporation for use as a
					 trail, and otherwise complies with paragraphs (1)-(5) and section 8(e) of the
					 act (72 P. S. §
													5490.8(e)). Under these
					 facts, no roll-back taxes are due with respect to either tract. The trail
					 receives an assessment based upon fair market value. The remainder of the
					 landowner's 50-acre tract continues to receive a preferential
					 assessment.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT › Section 137b.77 - Recreational activities on agricultural use or forest reserve land

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Agricultural use land.
An owner of enrolled agricultural use
				  land who performs recreational activities on that land, or who permits or
				  authorizes others to perform these activities, does not violate the
				  requirements for preferential assessment and is not responsible to pay
				  roll-back taxes if the recreational activity does not render the land incapable
				  of being immediately converted to agricultural use.
(b)
Forest reserve land.
An
				  owner of enrolled forest reserve land who performs recreational activities on
				  that land, or who permits or authorizes others to perform these activities,
				  does not violate the requirements for preferential assessment and is not
				  responsible to pay roll-back taxes if the recreational activity does not render
				  the land incapable of producing timber or other wood products.
(c)
Assessment of fees or charges by
				  a landowner.
Subsections (a) and (b) apply regardless of whether the
				  landowner assesses fees or charges with respect to the recreational activity or
				  allows another to assess these fees or charges.
(d)
Recreational leases.
Subsections (a) and (b) apply regardless of whether the landowner leases
				  enrolled land to another person for hunting or other recreational activities
				  and receives fees or charges in return.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › LIABILITY FOR ROLL-BACK TAXES › Section 137b.81 - General

Current through Register Vol. 54, No. 28, July 13, 2024
If an owner of enrolled land changes the use of the land to
					 something other than agricultural use, agricultural reserve or forest reserve,
					 or changes the use of the enrolled land so that it otherwise fails to meet the
					 requirements of section 3 of the act (72 P. S. §
											5490.3), that landowner shall be responsible
					 for the payment of roll-back taxes and interest, and preferential assessment
					 shall end on that portion of the enrolled land which fails to meet the
					 requirements of section 3 of the act. The owner of enrolled land will not be
					 liable for any roll-back tax triggered as a result of a change to an ineligible
					 use by the owner of a split-off tract. A transfer of enrolled land under a
					 single application will not trigger liability for roll-back taxes unless there
					 is a subsequent change of use so that it fails to meet the requirements of
					 section 3 of the act, in which case the landowner changing the use shall be
					 liable for payment of roll-back taxes on the enrolled land under that single
					 application.
The provisions of this §
												137b.81 amended under section 11 of
						the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (72 P. S. §
													5490.11).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › LIABILITY FOR ROLL-BACK TAXES › Section 137b.82 - Split-off tract

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Criteria.
When a split-off tract meets the following criteria,
				  which are set forth in section 6(a.1)(1) of the act (72 P. S. §
											5490.6(a.1)(1)), roll-back taxes and interest
				  are only due with respect to the split-off tract and are not due with respect
				  to the remainder:
(1) The tract split off
				  does not exceed 2 acres annually, except that a maximum of the minimum
				  residential lot size requirement annually may be split off if the property is
				  situated in a local government unit which requires a minimum residential lot
				  size of 2 acres to 3 acres.
(2) The
				  tract is used for agricultural use, agricultural reserve or forest reserve or
				  for the construction of a residential dwelling to be occupied by the person to
				  whom the land is conveyed.
(3) The
				  total tract split off does not exceed the lesser of 10 acres or 10% of the
				  entire tract of enrolled land. In calculating the total tract split off, the
				  total includes the acreage of the tract that was split-off from the enrolled
				  tract since enrollment.
Example
: A landowner owns a 60-acre tract
					 of land that is enrolled and receiving preferential assessment. The landowner
					 splits-off 2 acres for one or more of the uses described in paragraph (2) and
					 the split-off otherwise meets the requirements of this subsection. Roll-back
					 taxes are due with respect to the 2-acre split-off tract, but not with respect
					 to the remaining 58 acres. The owner of the 60-acre tract who split-off the
					 2-acre tract is responsible to pay these roll-back taxes.
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › LIABILITY FOR ROLL-BACK TAXES › Section 137b.83 - Split-off that complies with section 6(a.1)(1)(i) of the act

Current through Register Vol. 54, No. 28, July 13, 2024
If enrolled land undergoes split-off and the tract that is
					 split-off meets the size, use and aggregate acreage requirements in section
					 6(a.1)(1)(i) of the act (72 P. S. §
											5490.6(a.1)(1)(i)), the landowner who
					 conducted the split-off shall owe roll-back taxes and interest with respect to
					 the split-off tract. The preferential assessment of that split-off tract shall
					 be terminated. If the remainder of the enrolled land is in agricultural use,
					 agricultural reserve or forest reserve, and continues to meet the requirements
					 of section 3 of the act (72 P. S. §
											5490.3), no roll-back taxes are due with
					 respect to that remainder, and preferential assessment shall continue with
					 respect to that tract.
Example
: Landowner owns 50 acres of
					 enrolled land. Landowner splits off 2 acres for a residential dwelling, in
					 compliance with section 6(a.1)(1)(i) of the act. The landowner owes roll-back
					 taxes and interest on the 2-acre tract, and the preferential assessment of that
					 tract shall be terminated. The remaining 48-acre tract would continue to
					 receive preferential assessment, assuming it remains in agricultural use,
					 agricultural reserve or forest reserve and otherwise continues to meet the
					 requirements of section 3 of the act (72 P. S. §
											5490.3).
Pennsylvania Code › Title 7 - AGRICULTURE › Part V-C - Farmland and Forest Land › Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT › LIABILITY FOR ROLL-BACK TAXES › Section 137b.84 - Split-off that does not comply with section 6(a.1)(1)(i) of the act

Current through Register Vol. 54, No. 28, July 13, 2024
If enrolled land undergoes split off and the tract that is
					 split-off does not meet the size, use and aggregate acreage requirements in
					 section 6(a.1)(1)(i) of the act (72 P. S. §
											5490.6(a.1)(1)(i)), the landowner who
					 conducted the split-off shall owe roll-back taxes and interest with respect to
					 all of the enrolled land.
Example 1
: Landowner owns 50 acres of
					 enrolled land. Landowner splits off 4 acres in a single year. This split-off
					 would not meet the size requirements in section 6(a.1)(1)(i) of the act. The
					 landowner owes roll-back taxes and interest on the entire 50-acre tract. The
					 4-acre tract no longer receives preferential assessment. If the 46-acre tract
					 remains in agricultural use, agricultural reserve or forest reserve and
					 continues to meet the requirements of section 3 of the act, preferential
					 assessment would continue with respect to that tract, unless the landowner
					 terminates preferential assessment under section 3(d) of the act (72 P. S. §
											5490.3(d)).
Example 2
: Landowner owns 50 acres of
					 enrolled land. Landowner splits off 2-acre tracts in 3 different years. The
					 aggregate amount of land split-off (6 acres) exceeds the 10% cap in section
					 6(c.1)(1)(i) of the act. Under these facts, the aggregate total of split-off
					 land could not exceed 5 acres. The landowner owes roll-back taxes and interest
					 on the remaining 44-acre tract. The three 2-acre tracts no longer receive
					 preferential assessment. If the remaining 44-acre tract remains in agricultural
					 use, agricultural reserve or forest reserve and continues to meet the
					 requirements of section 3 of the act, preferential assessment would continue
					 with respect to that 44-acre tract, unless the landowner terminates
					 preferential assessment under section 3(d) of the act.
This section cited in 7 Pa. Code §
												137b.63 (relating to notice of
						change of application).