Pennsylvania has a Clean and Green program that assigns two assessment values to a property, a fair market value and a use value if the property owner has enrolled in the program. The intent of the program is to encourage property owners to retain their land in forest or ag use and to provide some tax relief to landowners.

McKean County’s lowest fair market value is $94/acre. Under the current C&G assessment, it is use valued at $280/acre. The C&G owner pays a property tax penalty of $5.20 per acre per year rather than receiving a reduction as the law requires.

There are 300,000 acres of forest land enrolled in the C&G program in McKean County, resulting in a tax overpayment of more than $1.5 million per year by 3,100 landowners.

While many people think the C&G program is a gift to the landowners, that is not so. To mange the 2.1 million acres of state-owned land for the public use requires $326 million per year or $155/acre. The C&G owners furnish many of the same benefits to the public, yet pay taxes for that privilege.

The tax penalty paid by the forest owner is a classic example of how to turn a law with good intent into a punishment.

James Herzog

Smethport