Tax Issues & Incentives

Clean and Green

Pennsylvania's Preferential Tax Assessment Program

Clean and Green is managed by the Pennsylvania Department of Agriculture. Direct questions to the administrator at (717) 705-7796. Clean and Green, established by the Pennsylvania Farmland and Forest Land Assessment Act, provides for lower property tax assessments of qualified parcels capable of producing agricultural products and timber or providing open space for public use.

Last Modified
Jul 18, 2024
Viewed
81278 times

Federal Tax Deductibility of Conservation Easement Donations

Some donations of conservation easements qualify for a federal income tax deduction; others do not.

Last Modified
Feb 06, 2021
Viewed
36868 times

Property Tax Exemption for Preserves, Parks, Trails, and Other Conserved Lands

Preserves, parks, trails, and other conserved lands in Pennsylvania are not automatically exempted from real estate taxes. If tax exemption is desired for a parcel, the charitable organization or local government must apply for exemption for that specific parcel. Exemption for one parcel does not guarantee exemption for others owned by the same entity.

Last Modified
Oct 27, 2022
Viewed
25530 times

Realty Transfer Tax Exclusions for Conservation-Related Transactions in Pennsylvania

Many conservation-related property transactions are excluded from having to pay state and local realty transfer taxes in Pennsylvania.

Last Modified
Feb 27, 2021
Viewed
36222 times

Reducing Federal Estate Tax

A Conservation Easement Benefit for Large Estates

For large estates, death triggers the possibility of federal estate tax. A conservation easement on the deceased person’s land—whether granted in life, by will, or by the person’s heirs—can reduce or eliminate the tax owed.

Last Modified
Apr 13, 2023
Viewed
16766 times

Reducing Pennsylvania Inheritance Tax

In Pennsylvania, death triggers a state inheritance tax on the distribution of the deceased person’s assets (the “estate”) to the beneficiaries of the estate. Conservation restrictions in support of agriculture on land included in the estate can reduce the inheritance tax owed.

Last Modified
Jan 12, 2024
Viewed
40509 times