1Amending the act of December 19, 1974 (P.L.973, No.319),
2entitled "An act prescribing the procedure under which an
3owner may have land devoted to agricultural use, agricultural
4reserve use, or forest reserve use, valued for tax purposes
5at the value it has for such uses, and providing for
6reassessment and certain interest payments when such land is
7applied to other uses and making editorial changes," further
8providing for roll-back taxes and special circumstances.

9The General Assembly of the Commonwealth of Pennsylvania
10hereby enacts as follows:

11Section 1. Section 8(d) of the act of December 19, 1974
12(P.L.973, No.319), known as the Pennsylvania Farmland and Forest
13Land Assessment Act of 1974, amended October 24, 2012 (P.L.1499, 
14No.190), is amended to read:

15Section 8. Roll-Back Taxes; Special Circumstances.--* * *

16(d) (1) A landowner may apply a maximum of two acres of a
17tract of land subject to preferential assessment toward direct
18commercial sales of agriculturally related products and
19activities or for a rural enterprise incidental to the
20operational unit without subjecting the entire tract to roll-

1back taxes, provided that:

2(i) The commercial activity is owned and operated by [the]
3either:

4(A) the landowner or his beneficiaries who are designated as
5class A for inheritance tax purposes[.] for the purposes of 
6direct commercial sales of agriculturally related products and 
7activities or for a rural enterprise incidental to the 
8operational unit; or

9(B) a party other than the landowner who enters into a lease
10with the landowner for the operation of a rural enterprise
11incidental to the operational unit on the tract of land that is
12subject to this subsection.

13(ii) An assessment of the inventory of the goods involved
14verifies that it is owned by the landowner or his beneficiaries.

15(iii) The rural enterprise does not permanently render the
16land incapable of producing an agricultural commodity.

17(2) Roll-back taxes shall be imposed upon that portion of
18the tract where the commercial activity takes place and the fair
19market value of that tract shall be adjusted accordingly.

20(3) Notwithstanding the provisions of paragraph (2), no
21roll-back taxes shall be due and no breach of a preferential
22assessment shall be deemed to have occurred if the direct
23commercial sales of agriculturally related products:

24(i) take place on no more than one half of an acre;

25(ii) are of at least fifty percent (50%) of products
26produced on the tract; and

27(iii) require no new utilities or buildings.

28* * *

29Section 2. This act shall take effect in 60 days.