Understanding Pennsylvania’s Act 319 – The Clean and Green Act of 1974 What Landowners, Buyers, and Developers Need to Know

2/15/2026

Understanding Pennsylvania’s Act 319 – The Clean and Green Act of 1974 What Landowners, Buyers, and Developers Need to Know

Pennsylvania’s Act 319, commonly known as the Clean and Green Act, is one of the most important pieces of legislation affecting agricultural, forest, and open space land across the Commonwealth.

Enacted in 1974, Clean and Green was designed to preserve farmland and forest land by offering preferential property tax assessments to qualifying landowners. For nearly five decades, it has shaped land values, influenced development patterns, and impacted countless land transactions throughout Pennsylvania.

For buyers and sellers of vacant land, especially agricultural and rural tracts, understanding Act 319 is not optional — it is essential.

What Is Act 319 (Clean and Green)?

The Clean and Green Act allows qualifying landowners to have their property assessed at its use value rather than its fair market value.

That distinction is critical.

Instead of being taxed based on what the land could sell for in an open market (which may reflect development potential), the land is taxed based on its agricultural or forest productivity value.

This often results in dramatically lower property taxes.

Key Eligibility Requirements

To qualify for Clean and Green, a property must meet specific criteria.

Minimum Acreage

• Generally, at least 10 contiguous acres are required.
• Smaller parcels may qualify if they generate at least $2,000 annually in agricultural income.

Qualifying Land Use Categories 

Agricultural Use

• Land used to produce crops, livestock, poultry, livestock products, or horticultural specialties.

Agricultural Reserve

• Non-commercial open space land, typically 10 acres or more, that is non-commercial but rural in nature.

Forest Reserve

• Land stocked by forest trees capable of producing timber or other wood products. Each category has different requirements and implications.

The Core Benefit: Preferential Assessment 

Under Clean and Green:

• The land is assessed according to its productivity value.
• The assessment is set by the Pennsylvania Department of Agriculture.
• Counties apply those use values annually.

This can reduce property taxes significantly — sometimes by 50% to 90% compared to fair market value assessments.

For long-term landholders, farmers, and timber owners, this tax relief can make land ownership economically viable.

The Rollback Tax – The Critical Finer Point 

The most important nuance of Act 319 is the rollback tax provision.

If land enrolled in Clean and Green is:

• Subdivided
• Developed
• Converted to non-qualifying use

The owner may be required to pay rollback taxes.

Rollback taxes consist of:

• The difference between the preferential tax paid and the normal tax that would have been paid
• For the previous seven years
• Plus interest

This can result in substantial financial obligations.

Example:

If land was taxed at $1,000 annually under Clean and Green but would have been taxed at $5,000 under market value, the owner may owe the $4,000 annual difference for seven years — plus interest.

Understanding rollback exposure is critical when buying transitional or development land.

Partial Rollback 

Importantly, rollback taxes may apply only to the portion of land being converted — not necessarily the entire tract.

Strategic subdivision planning can minimize rollback exposure.

This is where proper land planning and professional guidance become extremely valuable.

Where Opportunities Exist Across Pennsylvania 

Clean and Green is most common in:

• Lancaster County
• Chester County
• York County
• Lebanon County
• Centre County
• Butler County
• Westmoreland County
• Armstrong County
• Tioga, Potter, and northern tier counties
• Western Pennsylvania timber regions

Opportunities exist particularly in:

1. Transitional Growth Areas

Agricultural land near expanding sewer lines, highway corridors, or suburban growth areas.

2. Recreational & Timber Regions

Large forest tracts in northern and western Pennsylvania.

3. Long-Term Hold Strategies

Investors seeking to land bank property while minimizing holding costs.

Who Benefits Most from Act 319? 

Farmers

Clean and Green was designed primarily to support working farms.

Timber & Forestry Owners

Large forest tracts benefit from significant tax reductions.

Recreational Landowners

Owners of hunting land or large rural parcels often qualify under forest reserve.

Long-Term Investors

Investors holding transitional land can reduce carrying costs while waiting for future development opportunities.

Key Considerations for Buyers 

If you are buying land enrolled in Clean and Green, you must evaluate:

• Is the land currently enrolled?
• Under which category?
• What are the rollback implications?
• Has any portion already been subject to rollback?
• What development plans trigger rollback?
• What is the timeline for potential conversion?

Failure to analyze Clean and Green status can dramatically affect acquisition pricing and feasibility.

Key Considerations for Sellers 

Sellers of Clean and Green properties should:

• Confirm enrollment status
• Provide documentation
• Estimate potential rollback exposure
• Disclose prior subdivisions
• Structure marketing appropriately (agricultural vs. transitional)

Misunderstanding Act 319 can either:

• Undervalue land by marketing it only as farmland, or
• Overprice it without accounting for rollback obligations.

Act 319 vs. Agricultural Conservation Easements 

Clean and Green is not the same as permanent agricultural preservation.

Act 319:

• Is voluntary
• Allows withdrawal (with rollback)
• Does not permanently restrict development

Agricultural conservation easements:

• Permanently restrict development
• Significantly limit future use
• Remove most development potential

Understanding this distinction is essential when evaluating farmland in Pennsylvania.

Development Strategy & Clean and Green 

Developers often encounter Clean and Green when acquiring large agricultural tracts for residential or mixed-use projects.

Strategic considerations include:

• Phased subdivision to limit rollback
• Targeted conversion of portions
• Timing of withdrawals
• Coordination with municipal approvals
• Negotiation of land pricing that accounts for rollback cost

Rollback taxes should be modeled into acquisition feasibility.

Why Work With a Land & Development Real Estate Specialist? 

Clean and Green is not a simple tax discount — it is a legal and financial framework that directly affects land value.

A land & development real estate specialist understands:

• How Act 319 impacts valuation
• How to model rollback exposure
• How to structure phased development
• How to analyze transitional land
• How Clean and Green interacts with zoning
• How to position properties for the right buyer pool
• How to coordinate with attorneys, engineers, and tax advisors

Most residential agents do not analyze use-value taxation or rollback liability. In land transactions — especially agricultural and transitional land — this expertise protects both buyers and sellers.

Final Thoughts 

Pennsylvania’s Clean and Green Act has preserved millions of acres of farmland and forest land since 1974. It remains one of the Commonwealth’s most influential land-use programs.

For landowners, it provides significant tax relief. For investors, it reduces holding costs. For developers, it introduces important financial considerations. For buyers and sellers, it materially impacts pricing strategy.

Understanding Act 319 is not just about taxes — it is about land value, opportunity, and risk management.

Whether you are buying recreational acreage in the Laurel Highlands, farmland in Lancaster County, or transitional development land in a growing suburban corridor, Clean and Green should be part of the conversation.