Farmland Under Act 319 – “Clean & Green”

Properties that are 10 acres or more in size and that are devoted to an agricultural use may be eligible for preferential assessment under the Pennsylvania Act 319 (Clean & Green).  Additionally, properties that are less than 10 acres, but generate at least $2,000 in annual gross income from agricultural commodities may also be considered for preferential assessment.  Act 319 provides preferential assessment by reducing the assessment on the land value of the property.  Typically, a total property assessment has a land assessment and a building assessment.   Act 319 does not provide a reduction of the building assessment.

In order to obtain Act 319 designation for your property, the property owner must file an Act 319 application during an open filing season.  In Chester County, the open season is March 1 to June 1.  In Lancaster County, the open season is January 1 to June 1.  There is a filing fee (typically $50) associated with filing your Act 319 application.  Additionally, the county may impose a fee for recording and other administrative costs. 

As with any property assessment, the building assessment portion of the total property assessment may be challenged via an annual property assessment appeal.  The process for filing an annual property assessment appeal for an Act 319 property and proving a current fair market value of the property to be less than the taxed value is similar to filing a non-319 Act property.

McClellan Legal LLC is located in Kennett Square and serves clients throughout the areas of Avondale, Chadds Ford, Coatesville, Downingtown, Landenberg, Oxford, Phoenixville, Pottstown, West Chester, & West Grove.

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113 South Broad Street, Kennett Square, PA 19348
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