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.62 - Enrolled "agricultural use" land of less than 10 contiguous acres

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Demonstration of anticipated yearly gross income from agricultural
				  production
. If a landowner has a contiguous tract of less than 10
				  acres of enrolled agricultural use land, the county assessor may require the
				  landowner to demonstrate each year that the anticipated yearly gross income
				  from the production of agricultural commodities on the enrolled land is at
				  least $2,000. A landowner may not be required to demonstrate more than once per
				  year that the enrolled land has sufficient anticipated yearly gross income from
				  the production of agricultural commodities to continue to receive preferential
				  assessment. A county assessor requiring additional information shall notify the
				  landowner in writing and shall clearly state in the notice the reasons why the
				  information or documentation submitted by the landowner fails to demonstrate
				  sufficiency of income, and shall identify the particular information the county
				  assessor requests to demonstrate sufficiency of income.
(b)
Annual requirement; circumstances
				  beyond the landowner's control
. The $2,000 anticipated annual gross
				  income requirement referenced in this section shall be met each year, unless
				  circumstances beyond the landowner's control are the cause of the requirement
				  not being met.
(c)
Examples
.
Example 1
: A landowner owns 9 acres of
					 enrolled land. The land contains a 9-acre orchard, and is enrolled as
					 agricultural use land. Although the landowner reasonably anticipated production
					 well above the $2,000 minimum production requirement in a particular year, and
					 represented that to the county assessor, a drought, hailstorm or blight causes
					 the orchard's production to drop below $2,000 that year. Preferential
					 assessment of the orchard shall continue.
Example 2
: A landowner owns 9 acres of
					 enrolled land. The land contains a 9-acre orchard, and is enrolled as
					 agricultural use land. A plant disease destroys the fruit trees. Although the
					 landowner replants the orchard, it will take several years for gross income
					 from agricultural production from that orchard to meet the $2,000 requirement.
					 Preferential assessment of the orchard shall continue.
Example 3
: A landowner owns 8 acres of
					 enrolled land. The tract generates over $2,000 in gross annual income from
					 production of an agricultural commodity. The landowner ceases the production of
					 that particular agricultural commodity and does not begin producing another
					 agricultural commodity on the land. The land is no longer in agricultural use.
					 The landowner's failure to continue the land in an agricultural use capable of
					 producing income constitutes a change to an ineligible use. The landowner is
					 liable for roll-back taxes and interest, and preferential assessment shall
					 terminate.