Land Use & Zoning

Pennsylvania's Farmland and Forest Land Assessment Act (Clean and Green Act) allows qualifying rural land to be assessed at:

A100% of market value like all other properties
BUse value (agricultural or forest use value) rather than market value, reducing tax burden✓ Correct
C50% of market value as a standard reduction
DZero taxable value if active farming occurs

Explanation

Pennsylvania's Clean and Green program allows owners of agricultural, horticultural, and forest land of 10+ acres to be assessed at use value rather than market value, significantly reducing property taxes. If the land is developed or converted to a non-qualifying use, rollback taxes (up to 7 years of tax savings plus interest) are owed.

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