What Is Clean and Green in Pennsylvania?
Use-value assessment for qualifying agricultural, agricultural-reserve and forest-reserve land — and why rollback taxes matter.
Clean and Green (Act 319) generally allows qualifying agricultural, agricultural-reserve or forest-reserve land to be assessed at its use value rather than its market value, which usually lowers the annual property tax.
A sale does not necessarily end enrollment. However, subdivision, separating parcels, or changing to an incompatible use may create consequences, including possible rollback taxes — back taxes plus interest for prior years.
Enrollment status, the recorded land-use category, and any rollback exposure should be confirmed with the county assessment office and reviewed with qualified legal or tax professionals before any change in use, subdivision or marketing claim.
This article is general education only. It is not legal, tax, title, appraisal, engineering, environmental, insurance or zoning advice, and it does not describe any particular property. Confirm every point through current official records and qualified professionals.