Starting Jan. 1, Luzerne County is requiring owners of property in the Clean and Green program to record a form at least 30 days before they convey or deed part or all of their property to someone else, said county Assessment Director Kristin L. Montgomery.
This advance-notice mandate applies whether the owner is selling or giving the property to someone else, she said.
Property owners who fail to comply with the 30-day recording will face a $100 penalty.
Enacted in 1974, the state-established Clean and Green program provides reduced real estate tax assessments in exchange for keeping farmland, forestland and open spaces undeveloped.
Montgomery said advance notice was always required, but her office is enforcing it through document recording because it has encountered cases of property owners failing to alert the county of ownership changes.
Repayment of all or some money saved through the break may be necessary if Clean and Green participants change the use or ownership of any portion of the land — a penalty owners must acknowledge in their applications. This provision was included in the law so property owners can’t enjoy the break and then suddenly sell the land for a housing development, officials have said.
“All too many times people forget that they signed a contract with the county that they will abide by the rules and regulations of this preferential assessment program,” Montgomery said.
Montgomery said the advance notice ensures property owners are fully aware of the financial implications of breaching what is essentially a contract with the state to receive the abatement. This information allows property owners to make an informed decision, she added.
“It really is for the property owner’s benefit,” she said.
Some property owners incorrectly assume the professional they hire to handle their real estate transactions will take care of all Clean and Green requirements, she said, noting the responsibility ultimately rests with the property owner.
Montgomery stressed property owners are free to record the notice form more than 30 days in advance.
The requirement applies to all categories of Clean and Green — agricultural use, agricultural reserve or forest reserve.
With one exception, properties must be at least 10 acres to be eligible for Clean and Green. Those under the agriculture use can be under 10 acres if they generate at least $2,000 in farm income annually.
In the forest reserve category, the owners of non-farm parcels over 10 acres — including those with homes on them — are eligible for the break if they agree to keep more than 50 percent of the land forested and ensure the land is stocked with trees capable of producing annual growth of 25 cubic feet per acre.
The agriculture reserve category provides breaks for non-farm parcels over 10 acres containing homes if the owners agree to keep most of the land undeveloped and allow the public to access the land, free of charge, for passive outdoor recreation uses. The property owners can set parameters on the access.
Program expanded
Enrollment in Clean and Green has grown because the value of land shot up after the county’s 2009 reassessment.
The number of properties in Clean and Green before the reassessment: 185.
In 2015, there were 3,633 properties in the program.
As of November this year, 5,560 of the county’s 168,902 parcels were enrolled in Clean and Green, Montgomery said.
More than 9.3 million acres are enrolled in the program statewide, according to the Pennsylvania Department of Agriculture.
The 2024 Clean and Green enrollment period runs from Jan. 1 through June 1, with approvals taking effect in the 2025 tax year.
Montgomery urges property owners with questions about the program or new recording requirement to contact the assessor’s office at 570-825-1540.
Reach Jennifer Learn-Andes at 570-991-6388 or on Twitter @TLJenLearnAndes.