Pennsylvania Clean and Green Act

Statutes and Regulations

The following materials represent various statutes and regulations that have been enacted or promulgated by the Pennsylvania state government. While the Center makes every effort to update and provide current resources, be aware that statutory and regulatory language is subject to change. As a result, the Center offers no warranty or other guarantee regarding the timeliness or accuracy of the information presented.

The Pennsylvania Farmland and Forest Land Assessment Act of 1974 (72 P.S. § 5490.1-5490.13), commonly referred to as Clean & Green Act, and as amended by Act 89 of Jul. 20, 2016, is a preferential tax assessment program aimed at reducing property taxes on rural landowners by taxing enrolled land at its use value rather than its fair market value.

Clean & Green Act regulations can be found in the Pennsylvania Code, Chapter 137b. Preferential Assessment of Farmland and Forest Land Under the Clean and Green Act.

Amendments to the Clean & Green Act:

Act 89 of 2016 (H.B. 806): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, further providing for land devoted to agricultural use, agricultural reserve, and/or forest reserve, for responsibilities of department and for responsibilities of county assessor in establishing use values.

Act 35 of 2011 (H.B. 144): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, further providing for utilization of land or conveyance of rights for exploration or extraction of gas, oil, or coal bed methane.

Act 34 of 2011 (H.B. 143): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, further providing for split-off, separation or transfer, leasing for wireless service, utilization of land or conveyance of rights for exploration or extraction of gas, oil or coal bed methane, utilization of land for commercial alternative energy generation, death of landowner and temporary leases.

Act 88 of 2010 (S.B. 298): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, further providing for definitions, for general responsibilities of county assessors, for split-off, separation or transfer and for roll-back taxes and special circumstances.

Act 235 of 2004 (H.B. 657): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, further providing for the definition of “forest reserve,” for land devoted to agricultural use, agricultural reserve and/or forest reserve, for responsibilities of county assessor and for roll-back taxes and special circumstances.

Act 156 of 1998 (H.B. 680): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, further providing for definitions, for dedicated agricultural land and for preferential assessment applications; providing for responsibilities of the Department of Agriculture; further providing for responsibilities of county assessors; providing for penalties; and further providing for division and transfer of land, for tax jurisdiction, for tax determination upon abandonment, for appeals and for regulations.

Act 51 of 1996 (H.B. 1869): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, further providing for separation, split-off or transfer.

Act 133 of 1994 (H.B. 2367): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, further providing for determination of amounts of taxes when use abandoned.

Act 4 of 1983 (S.B. 380): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, regulating rollback taxes on agriculturally related commercial activity.

Act 15 of 1980 (H.B. 725): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, adding definitions, and further providing for continuation of preferential use assessments when the division of land does not result in a use change, recordation or preferential use assessment agreements and for transfers on the death of the owner.

Act 68 of 1976 (H.B. 379): An Act amending the Act of Dec. 9, 1974 (P.L. 973, No. 319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, requiring the State Tax Equalization Board to consider preferential use assessments for school subsidy purposes.