Pennsylvania Administrative Code

§ 137b.122. Fees of the recorder of deeds. A recorder of deeds may charge a landowner whose application for preferential assessment is approved a fee for filing the approved application in a preferential assessment docket. This fee may also be charged with respect to the filing o…

§ 137b.13. Agricultural reserve. Land that is in agricultural reserve is eligible for preferential assessment under the act if the land is comprised of 10 or more contiguous acres (including any farmstead land and any woodlot). This includes land devoted to the development and op…

MISCELLANEOUS § 137b.131. Civil penalties. (a) General. A county board for assessment appeals may assess a civil penalty of not more than $100 against a person for each violation of the act or this chapter. An action that triggers liability for roll-back taxes and interest does n…

§ 137b.132. Distributing taxes and interest. The county treasurer or tax claim bureau shall be responsible for the proper distribution of the taxes to the proper taxing authority (that is, political subdivision) and the proper distribution of interest in accordance with § 137b.93…

§ 137b.133. Appealing a decision of the county assessor. A landowner whose land is the subject of an application for preferential assessment under the act, or a political subdivision affected by the preferential assessment of that land may appeal a decision of the county assessor…

§ 137b.14. Forest reserve. Land that is in forest reserve is eligible for preferential assessment under the act if presently stocked with trees and the land is comprised of 10 or more contiguous acres (including any farmstead land). Forest reserve land includes land that is rente…

§ 137b.15. Inclusion of farmstead land. (a) Farmstead land is an integral part of land in agricultural use, agricultural reserve or forest reserve. In considering whether land is in agricultural use, agricultural reserve or forest reserve, a county shall include any portion of th…

§ 137b.16. Residence not required. A county may not require that an applicant for preferential assessment under the act be a resident of the county or reside on the land with respect to which preferential assessment is sought.

§ 137b.17. Common ownership required. A landowner seeking preferential assessment under the act shall be the owner of every tract of land listed on the application. Example 1: Husband and wife are joint owners of two contiguous 100-acre tracts of farmland. They have common owners…

§ 137b.18. County-imposed eligibility requirements. A county assessor may not impose eligibility requirements or conditions other than those prescribed in section 3 of the act (72 P. S. § 5490.3). Example: A county may not require an owner of contiguous—but separately deeded—trac…

§ 137b.19. Multiple tracts on a single application. A landowner seeking preferential assessment under the act may include more than one tract in a single application for preferential assessment, regardless of whether the tracts on the application have separate deeds, are identifi…

§ 137b.2. Definitions. The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise: Act—The Pennsylvania Farmland and Forest Land Assessment Act of 1974 (72 P. S. § § 5490.1—5490.13), commonly referred to a…

§ 137b.20. Inclusion of all contiguous land described in the deed to the tract with respect to which enrollment is sought. A landowner may not apply for preferential assessment for less than the entire contiguous portion of land described in the deed applicable to a tract with re…

§ 137b.21. Exclusion of noncontiguous tract described in a single deed. If two or more tracts of land are described in a single deed, a landowner seeking preferential assessment under the act may exclude from the application for preferential assessment any separately-described tr…

§ 137b.22. Landowner may include or exclude from the application tracts described in separate deeds. If the landowner seeking preferential assessment under the act owns contiguous tracts that are described in separate deeds, the landowner may include or exclude any of the contigu…

§ 137b.23. Land adjoining preferentially assessed land with common ownership is eligible. (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-co…

§ 137b.24. Ineligible land. 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 …

§ 137b.25. Multiple land use categories on a single application. 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 tho…

§ 137b.26. Land located in more than one tax district. 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…

§ 137b.27. Assessment of ineligible land. 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.

§ 137b.3. Responsibilities of the Department. (a) General. The Department’s responsibilities are to provide the use values described in section 4.1 of the act (72 P. S. § 5490.4a) by May 1 of each year and to provide the forms and regulations necessary to promote the efficient, u…

§ 137b.4. Contacting the Department. For purposes of this chapter, communications to the Department shall be directed to the following address: Pennsylvania Department of Agriculture Bureau of Farmland Preservation 2301 North Cameron Street Harrisburg, PA 17110-9408 Telephone: (7…

APPLICATION PROCESS § 137b.41. Application forms and procedures. (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…

§ 137b.42. Deadline for submission of applications. (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…

§ 137b.43. Applications where subject land is located in more than one county. 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 asse…

§ 137b.44. County processing of applications. 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 bo…

§ 137b.45. Notice of qualification for preferential assessment. 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 t…

§ 137b.46. Fees of the county board for assessment appeals; recording fees; processing fees. (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 fe…

§ 137b.51. Assessment procedures. (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…

PREFERENTIAL ASSESSMENT § 137b.52. Duration of preferential assessment. (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 i…

§ 137b.53. Calculation and recalculation of preferential assessment. (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.…

§ 137b.54. Calculating the contributory value of farm buildings. 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 fai…

OBLIGATIONS OF THE OWNEROF ENROLLED LAND § 137b.61. Transfer of enrolled land. 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 sig…

§ 137b.62. Enrolled ‘‘agricultural use’’ land of less than 10 contiguous acres. (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 ma…

§ 137b.63. Notice of change of application. (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 …

§ 137b.64. Agricultural reserve land to be open to the public. (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 …

IMPACT OF SPECIFIC EVENTS OR USES ON PREFERENTIAL ASSESSMENT § 137b.71. Death of an owner of enrolled land. (a) Inheriting a tract that does not meet minimum requirements for preferential assessment. Upon the death of an owner of enrolled land, if any of the enrolled land that is…

§ 137b.72. Direct commercial sales of agriculturally related products and activities; rural enterprises incidental to the operational unit. (a) General. An owner of enrolled land may apply up to 2 acres of enrolled land toward direct commercial sales of agriculturally related pro…

§ 137b.73. Wireless or cellular telecommunications facilities. (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…

§ 137b.73a. Gas, oil and coal bed methane. (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 …

§ 137b.73b. Temporary leases for pipe storage yards. 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 le…

§ 137b.73c. Small noncoal surface mining. (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 Reclamati…

§ 137b.73d. Wind power generation systems. (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…

§ 137b.74. Option to accept or forgive roll-back taxes in certain instances. (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 otherw…

§ 137b.75. Conveyance of enrolled land for use as a cemetery. (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 enrolle…

§ 137b.76. Conveyance of enrolled land or conveyance of an easement or right-of-way across enrolled land for use as a trail. (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 …

§ 137b.77. Recreational activities on agricultural use or forest reserve land. (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 violat…