Pennsylvania Agricultural Use Valuation Appeal Letter Generator

If you own farmland in Pennsylvania enrolled in the Clean and Green program, your property is entitled to be taxed based on its agricultural use value rather than its fair market value. When a county assessor improperly denies your application, removes your land from preferential assessment, or imposes roll-back taxes, you have a limited window to fight back. Pennsylvania law gives landowners strong protections under the Farmland and Forest Land Assessment Act, but those protections only work if you assert them correctly and on time. A well-drafted appeal letter to the county Board of Assessment Appeals can preserve your rights, force the county to justify its valuation, and often resolve the dispute before a costly hearing or court action.

Pennsylvania's Clean and Green Act (72 P.S. §§ 5490.1–5490.13) allows owners of qualifying agricultural, agricultural reserve, and forest reserve land to have their property assessed at its use value—what it is worth as farmland—rather than its higher market value. To qualify, the parcel generally must be at least 10 acres and produce agricultural commodities, or be capable of producing at least $2,000 in farm income annually if smaller than 10 acres. Forest reserve tracts must also meet a 10-acre minimum.

Applications are filed with the county assessment office by June 1 to take effect the following tax year. Once enrolled, the land remains in the program until the owner changes its use to something inconsistent with agricultural, agricultural reserve, or forest reserve purposes. A change in ownership alone does not trigger removal.

If the county denies enrollment, recalculates the use value upward, or determines that a 'change in use' has occurred and imposes roll-back taxes, the landowner may appeal. Roll-back taxes under § 5490.5a equal the tax savings received over the previous seven years (or the period of enrollment if shorter), plus 6% simple interest annually. These can be substantial, sometimes tens of thousands of dollars.

The Pennsylvania Department of Agriculture issues use values annually for each county and land use subcategory, and counties are required to apply them. Common disputes involve misclassification (e.g., treating active farmland as agricultural reserve), improper roll-back assessments triggered by minor non-agricultural activity, denial based on acreage miscalculations, and failure to apply the correct county use-value schedule. Courts have repeatedly held that the Act must be construed liberally in favor of preferential assessment.

A demand letter to the county assessor and Board of Assessment Appeals serves several strategic purposes in a Pennsylvania Clean and Green dispute. First, it creates a written record that you formally objected within the 40-day appeal window, preserving your right to escalate to the Court of Common Pleas if needed. Second, it forces the county to identify the legal and factual basis for its decision—whether that's a claimed change in use, an acreage determination, or a recalculated use value—so you can rebut it specifically.

An effective letter cites 72 P.S. § 5490.1 et seq. directly, identifies the parcel by tax map number, attaches the original Clean and Green application and any supporting documentation (lease agreements, Schedule F filings, conservation plans, USDA records), and demands either reinstatement of preferential assessment or written justification for the denial. If roll-back taxes have been assessed, the letter should challenge the calculation and demand a recomputation using the correct prior-year millage rates and use values published by the Pennsylvania Department of Agriculture.

Many county assessment offices will reverse or modify a determination at the informal review stage rather than defend it before the Board, especially when the landowner demonstrates familiarity with the statute and the appellate process. The letter should set a firm response deadline—typically 14 to 21 days—and state your intent to file a formal appeal with the Board of Assessment Appeals and, if necessary, appeal de novo to the Court of Common Pleas under 72 P.S. § 5350. Sending by certified mail with return receipt is essential.

Appeals from a county Board of Assessment Appeals decision go to the Court of Common Pleas in the county where the land is located, not to magisterial district court, and Pennsylvania's $12,000 small claims limit does not apply. Filing fees in the Court of Common Pleas vary by county, generally $100–$300, plus service costs. The appeal must be filed within 30 days of the Board's decision under 72 P.S. § 5350. The court reviews the matter de novo and can take new evidence. Landowners should also be aware that Philadelphia operates under a separate assessment system. In counties using the Second Class A and Third Class County Assessment Law, deadlines and procedures may differ slightly. Consult the specific county assessment office for local rules.