Act 319

Act 319 is The Pennsylvania Farmland and Forest Land Assessment Act more commonly referred to as “Clean and Green”. The Act permits land parcels of 10 acres or more to be assessed based on usage rather than fair market value. The result is a reduction in the assessment of the land providing the land is devoted to agricultural or forest land use. There is no reduction in the assessment of any buildings that may be on the land.

Agricultural use is defined very broadly under the act.

The idea behind Act 319 is to encourage land owners to keep their land “Clean and Green” by offering tax relief to those land owners who enroll in the program. A word of caution: Land owners can be subject to roll back taxes in the event that they fail to comply with certain provisions of Act 319. In short, if the use changes or if you remove your property from the program, a rollback tax plus interest will be assessed.

The open enrollment period is March 1 through June 1.

For more information concerning your options under ACT 319, please contact: