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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5490.8a. Removal of land from preferential assessment

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) A landowner receiving preferential assessment under this act may remove land from preferential assessment if:

(1) the landowner notifies in writing the county assessor by June 1 of the year immediately preceding the tax year for which the removal is requested;

(2) the entire tract or tracts enrolled on a single application for preferential assessment is removed from preferential assessment;  and

(3) the landowner pays rollback taxes on the entire tract or tracts as provided for in section 5.1.  1

(b) Land removed from preferential assessment under this section shall not be eligible to be subsequently reenrolled in preferential assessment by the same landowner.

(c) Nothing in this section shall be construed to prohibit a landowner whose land was terminated from preferential assessment under other sections of this act from reenrolling the land in preferential assessment.

1  72 P.S. § 5490.5a.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5490.8a. Removal of land from preferential assessment - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-5490-8a/

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