Land Under a Restrictive Covenant - Property Tax Benefitsupdated: October 2007
Farm, forest and open space lands subject to a restrictive covenant may receive property tax benefits. 72 PA. CONS. STAT. § 5344. The program is administered county by county. Land must be under a restrictive covenant for the purpose of preserving the land in the designated use (farm, forest or open space). The real property tax assessment, for a period of 5 years commencing with the date of the covenant, reflects the fair market value of the land as restricted by the covenant. Restrictive covenants have been authorized since 1966.


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