A24-Uncwter Farming, Saturday, May 13, 1995
Questions Abound As Lancaster Clean And Green Sign-Up Begins
ANDY ANDREWS
Lancaster Farming Staff
MANHEIM (Lancaster Co.)
Lack of actual fanner involvement
in the decision-making process
regarding county Clean and Green
figures may have led to values that
are three times higher than many of
the surrounding counties.
What’s more, it’s possible that
farmers who want to appeal their
taxes, even if they sign up for
Clean and Green, may use that evi
dence as grounds for appeal,
according to information gathered
at the third of four Clean and Green
educational meetings held this
week.
At a Clean and Green education
al-seminar at the Manheim Central
High School Auditorium Wednes
day evening, sponsored by the
Lancaster County Farm Bureau,
230 farmers were present to hear
Dr. Robert Barr, president of the
Fair Tax Institute, provide infor
mation vital to those signing up to
save taxes under Clean and Green.
While president of 21st Century
Appraisals, Barr was involved in
the decision-making process that
provided the formulas for re
valuating agriculture use land val
ues under Act 319, or Clean and
Green, for IS counties in the state.
Barr indicated that the values from
Top Lancaster
OHMES - CON'S NAME
EIVIN L KURTZ
47
65
PRETTY
SASSY
EARL A ANNA MAE REIFF
FLICKE
TOM ZARTMAN
184
143
150
mm W STOLTZFDS
KATHY
MISTfiE
KITTY
ROBERT H ROHRERiSONS
744
669
675
6(4
762
686
763
136
KENNETH E ZORIN
798
724
622
950
705
374
RED KNOB FARM
1405
1408
1265
1401
1393
1389
968
1398
1144
1313
1395
JOHN G GOOD
HAITI
LINDEN DALE FAIN
MILLIE
JEHHIF
DALE K HEISHEY
OPRAH
DEMIS E TICE
FEDORA
EUGENE t SOSAM HESS
CODY
HEXIB
MAMA
Clean and Green, passed into law
in 1974, were measured in the hun
dreds. York County’s Clean and
Green average value is $330 per
acre per year; Chester County’s
average is 340, Adams is 320, and
Berks is $6lO.
Barr was not involved in the
final decision-making process
regarding Lancaster County.
Asked why the value in Lancaster,
for the ag use portion of the Soil
Productivity Group I, this year set
at $1,220 per acre per year, was
twice or three times other than
other counties, he said the decision
was made “internally” and he
“can’t defend or explain” the
decision.
Regardless, farmers will save
substantially on taxes in 1996 by
signing up for Clean and Green. In
many cases, taxes for Lancaster
County farmers have tripled under
fair market value. The cost savings
when farmers sign up under the
“ag use” segment of Clean and
Green can add up to major and sub
stantial savings.
If fanners don’t sign up for
Clean and Green by the deadline of
June 1, next year they could be hit
“like a two-by-four between the
eyes” by their tax bill.
“The taxes could literally put
you outof business,” Barr told far-
BREED
DAYS
AGE
ELVERSON
4-11
4-0
4-3
4-
EPHRATA
5-
EPHRATA
GR-S
GR-H
RH
305
305
305
305
GR-H
GR-H
305
GR-H
GR-H
GR-H
4-9 305
2- 305
3- 305
MORGANTOWN
4- 305
Rfl
RH
Rfl
6- 305
8-6 305
WASHINGTON BORO
3-3 305
3-4 305
3-3 305
3-3 305
3-2 305
3-3 305
3-2 305
7- 305
NODNT JOY
4-3 305
3- 305
4- 305
1- 305
3-9 305
6-2 305
PEACH BOTTOM
3-0 305
2- 305
3- 305
3-0 305
3-0 305
3-0 305
6-8 305
3- 305
4- 305
3-6 305
3-1 305
RASVON
5-
SOUKS
3-6
5-2
KIRZEIS
5-8
COLUMBIA
3-3
HAKIETTA
3-1
3-0
1-10
GR-H
RH
RH
GR-B
RH
GR-H
305
GK-H
GK-H
305
305
GK-B
305
305
IB
GI-B
IB
305
305
305
DHIA
I
PROT
PRO
TEIN
HIIX
1074
921
832
800
3.4
3.4
3.1
3.2
31,851
26,845
26,956
25,248
973
3.2
30,473
969
891
844
3.1
3.3
3.5
31,141
27,408
24,084
3.3
3.3
3.4
28,897
25,347
23,443
966
828
791
26,763
24,302
27,732
24,574
25,843
25,494
24,550
24,168
26,263
30,299
28,003
26,850
23,470
26,735
27,668
28,726
28,333
27,413
27,008
26,840
27,720
24,171
25,225
24,476
24,258
3.0
30,575
930
3.4
3.0
26,688
26,291
912
743
27,879
910
3.3
3.2
28,529
904
27,151
28,089
27,396
902
902
<25
3.3
3.2
3.0
mers at the meeting. About 50,000
tax notices were mailed to landow
ners in the county on Tuesday.
When the remaining 117,000
notices are mailed, in all, about
9,000 may qualify for Clean and
Green.
*Tt*s time you manage your real
estate taxes.” he said.
By law, once the appraisals are
finished and the notices are sent, it
is up to the landowner to provide
evidence if he thinks the taxes are
unfair or there is a problem with
the assessment. “The burden of
proof is on you,” he said. That
proof, at the formal review, must
be viable and include three or four
comparable sales of similar prop
erty, comparisons of equity, mark
et analysis reports in other
words, “a second opinion” about
the property’s value.
‘ Tf you don’t do any of that, you
are probably wasting your time,”
said Barr.
The court-ordered ruling came
more than 30 years after die last
county reassessment Because of
that long interim, it is becoming
difficult for many farmers to face
the new taxes.
In several counties in the state,
reassessments must occur on a
relatively close periodic basis,
such as every four to five years.
Cows By Protein For
\
FAT
FAT
1035
989
906
854
3.2
3.7
3.4
3.4
1006
3.3
1064
1032
824
3.4
3.8
3.4
1113
781
863
3.9
3.1
3.7
1087
952
1045
878
904
716
969
3.2
3.3
3.1
888
808
748
2.7
1027
3.6
829
796
922
3.1
2.8
3.4
Lancaster County has none of
those mandates.
The appraisal value is the typi
cal value assuming the property is
in perfect condition. There could
be limiting factors that affect
saleability, such as landlocked
areas, wetlands, excessive soil
sloniness, zoning restrictions, or
others that may help farmers win
an appeal.
Farmers should keep in mind
that the ag use value of the land is
based on the income that could be
made off the property based on
what a prudent investor will invest
and be able to pay off as a result
from proceeds from that land,
according to Barr.
That “clear income stream”
provides a yardstick for what the
property is worth. Items such as
old bank bams, which are used as
nothing but storage areas, are often
“not worth beans on the market
place,” said Barr.
To be eligible for Clean and
Green, farmer* must have 10 or
more contiguous acres. If 10 acres
or under, the land must be “cap
able” of producing more than
$2,000 gross income per acre per
year. This is tillable land, not
woodland. (The land doesn’t have
to be continuously plowed, how-
CLEVER
Him
JOHN H HOWARD
ROXANN
ANGEL
SUHRAY
ROBERT L SHELLY
KENDRA
HAROLD ( LOWELL BRUBAKER
WONDRS RH
CHERIS RH
RAY LEE FARMS
114
105
121
ROBERT KAUFFMAN JR
UOYCE
SALLY
ELVIH'fDORCAS REIFF
LIDA
WALNUT RUN FARM
27
34
SKY VIEW FARM
47
SBELMAS AGUES
ELLA
HUGO
PEGGY
CRICKI
FRISKY
CLARA
KAT LIN FARM
18
P ROBERT MERGER
JANE.
FRANK GRAYBILL
GLIDE
HERSHEY BROS. DAIRY
GORINA
ABBEY
6046
BANBI
BENOEL F BEILER
MISSY
NEFFDALE FARM
NARY J
EDGEFIELD FARMS
ODA
BOB+KAREM GOCHENADR
191
ENANUELS ESB
ROSANN
KENT BOFFER
255
2-2 305
1-8 305
WILLOW STREET
7-6 305
4-7 305
9-11 305
BAMHEIK
GE-H
GE-H
SB
eh
SB
305
3-2
NAUHEIM
3-5
3-1
EPHEATA
Rfl
Rfl
SB
3-3 305
2- 305
3- 305
PEACH BOTTOM
3-5 305
3-4 305
MOUNT JOY
3-4
LITITZ
■ SB
SB
GS-fl
GE-H
SB
4-0
4-1
NAUHEIM
4-2
305
MOUNT JOY
5-7 305
5-6 300
4- 301
9-1 305
5- 305
4- 305
LITITZ
5- 305
QUASKYVILLE
4-11 305
HESSHEY
4-6
266
NAUHEIM
3-2 305
3-5 305
3-6 305
3- 305
QOAMVILLE•
4- 305
PARADISE
Rfl
Rfl
GE-H
Rfl
5-5 305
QOABIYVILLE
S-3 305
LAMCASTEK
2-4
PAIADISE
4-11
LEBANON
4-6
GS-H
(Turn to Pag* A26>
ever. It just has the potential to be.)
For fanners with some type of
commercial enterprise not related
to farming on the property, Barr
instructed farmers simply to fill
out the forms and the assessment
office will take a look at it later.
It’s important that the “ag use”
box segment be checked before
dropping it off at the dropoff meet
ings (see Farm Calendar, page
A 10). At the dropoff meetings, the
Clean and Green signup filing fee
is $4O.
For more information, contact
Barr at the Fair Tax Institute by
calling (800) REAL TAX.
Several dropoff meetings were
held this week. At a meeting at the
Eugene Martin farm in New Hol
land, about SO families filed Clean
and Green forms. At a meeting in
Martindalc, turnout was in the
hundreds, with many lined up out
side the door all day. Many far- (
mers were also present at a dropoff!
meeting on north Railroad Avenue
in New Holland. In all, the dropoff
meetings sponsored by the Earl
Township Preservation Trust
totalled more than 400, according
to a spokesperson.
More dropoff meetings are
scheduled next week. See the farm
calendar starting on page AlO for
times and locations.
April
2.8
3.3
27,911
23,323
3.0
3.1
3.1
29,960
28,020
26,086
*8,239
3.2
305
305
28,083
25,097
3.2
3.5
26,726
25,786
27,311
3.3
3.1
2.9
24,230
22,203
3.7
3.5
3.1
28,375
305
3.0
3.3
305
298
29,390
23,885
3.2
27,898
28,611
25,684
24.930
27,582
25.930
25,350
3.4
25,813
3.3
26,355
3.4
25,576
3.2
3.1
3.0
3.0
26,920
26,601
26,877
26,542
3.2‘
26,916
3.1
27,383
3.3
25,838
3.2
305
26,776
3.2
305
26,353
3.0
27,979
305
2.9 823
3.2 753
786
778
3.2 972
3.5 980
3.5 924
900
858
810
3.0 " 851
893
891
875
3.1 870
3.4 *”851
888
809
800
3.5 925
2.6 667
3.2 865
887
772
4.1 1002
4.1 918
885
3.5 991
3.5 1017
3.8 907
884
778
881
3.5 978
3.1 878
3.6 912
3.9 970
3.5 965
3.3 843
3.5 883
3.6 917
877
876
2.6 677
871
2.6 669
3.1 831
3.1 818
3.3 894
3.6 954
871
816
804
801
3.7 991
865
3.2 884
861
4.0 1026
858
3.8 1025
850
850
3.6 953
3.6 998
849