Sheppard Family Tour (Continued from Page ASS) crops grown on Sheppard Farms, with lettuce, cucumbers, squash, and efficiency in handling large and asparagus accounting for the volumes of lettuce are two vacu- most of the remainder. um coolers, each the size of a Asparagus was a mainstay for small house trailer. These coolers New Jersey produce farmers drop the temperature of lettuce until the 1960 s when it was prac to 36 degrees Farenheit in 20 tically wiped out by disease, minutes by creating a vacuum Since then, Rutgers University which greatly increases the rate has developed resistant varieties, of evaporation of water from the including ‘Jersey Knight,’ the leaf surfaces. major type of asparagus grown Bell peppers generate about 60 on about ISO acres at Sheppard it of th( ih in'*' tf the F David Sheppard stands by steam engine first owned by his grandfather, Gilbert Sheppard, in the 19205. The en gine was used to run a sawmill and steam-sterilize vege table beds in the greenhouse. Lancaster Poured Wails • Agriculture • Commercial • Residential Call for Prices On: • NRCS approved Manure Storage Pits • Basements • Retaining Walls • Footers • Foundation Walls Customer Satisfaction Is Our Goal T vV Lancaster Poured Walls, Inc. 2542 Horseshoe Rd.« Lancaster. PA 17601 • (717) 656-7370 » Fax (717) 656-7350 CONCERNS WITH FOREST PROPERTY TAXES IN PENNSYLVANIA Michael Jacobson Penn State Forest Resources Extension Specialist Although there is a preferential tax for forestland in Pennsylva nia, there are concerns about the program among private forest landowners, forest industry rep resentatives, and county officials. The preferential tax program commonly known as Clean and Green bases the assessment on the land’s ability to produce in come in its current use, rather than its fair market value. The Pennsylvania legislature created Clean and Green in 1974 with the objective of conserving farm and forestland by providing tax incentives for landowners not to convert their land to other uses. The program objectives are especially important in urbaniz ing counties where development pressures are high. The preferential assessment under Clean and Green is formu la-based. It uses projected timber yields, current stumpage prices, and interest rates to determine use values for an 80-year timber rotation. Until recently, landown ers were less concerned with the V BIRD MESS BIRDBLOXtm The one time fix for your bird problems. Environmentally safe. Very easy to install. Never get immunity to BIRDBLOXtm m JS**' FISHER DAIRY & MILKING TunRA ncnKl equipment iy IHUIWPoUN SALES & SERVICE INCORPORATED Main Office 15 Newport Rd., Leola, PA 17540 « 717-656-3307 • lnc. FREE FARM ASSESSMENT TeamAg, Inc. has recently ‘TEAMED” with America’s Clean Water Found ation (ACWF) and Environmental Management Solutions (EMS), in keeping with our commitment to agriculture. TeamAg is now helping producers with a FREE farm assessment program. On-Farm Assessment & Environmental Review (OFAER) How OFAER works; • Producer Requested Assessment. • Producer completes a producer checklist, and sends to EMS. • A two-person assessor team is assigned. • An on-farm visit is scheduled and conducted at a convenient time. • A written report is mailed to the producer four weeks after the site visit. • A follow-up may be conducted at a later date. Assessments are: Comprehensive, Confidential and Voluntary Producer Benefits: • OFAER provides producers with a third-party assessment of potential environmental production site risks. • Two trained and certified professionals will identify site strengths and challenges during the on-site visit. • Practical, low-cost recommendations are suggested using best management Practices. For more information about this program and for assistance in your efforts to enroll your farm into this program: Contact: TeamAg, Incorporated 901 Dawn Avenue, Ephrata, PA 17522 717 721-6795 formula’s use values, since stumpage prices were low and in terest rates high. Thus, the as sessed value for forestland re mained relatively low. However, in the 19905, low inflation (result ing in lower interest rates) and rapidly escalating stumpage prices drove the Clean and Green assessments for forestland higher. Nevertheless, a recent Penn State study shows only 23 percent of the landowners surveyed believe that the Clean and Green assess ed values are too high. Currently, landowners enroll in the voluntary Clean and Green program only in counties with re cent reassessments. Many of Pennsylvania’s 67 counties have not recently reassessed property values; so assessed values are lower than the use values avail able under Clean and Green. There were over two million acres (one-sixth of private forest land) enrolled in the Clean and Green program in 2000. An issue with landowners is the so-called deferred income problem. Unlike farmers, many forest landowners only have tim ber income from their forestland once in the lifetime (when they harvest). However, they pay an nual property taxes. Calculations a B B El Lancaster Farming, Saturday, June 29, 2002-A37 show that even with the preferen tial assessment, the compounded value of the annual tax payments over an 80 to 100-year rotation is generally far greater than the revenues from timber harvests. Another landowner complaint is that actual forestland value can vary quite widely within the same county. However, the Clean and Green assessed rate within a county is the same for all land owners. Many tax assessors and com missioners say that the assessed values derived from the current use value formula are too low in their counties. Traditionally, property taxes fund schools and local governments. One particular concern among county officials is a recent amendment to the law. The amendment allows the land under a house, known as the “farmstead,” to be assessed at Clean and Green rates and count toward the 10-acre minimum area. This provision is especially hard on rural counties where the fair market valuation for the “farmstead” acre comprised a significant portion of their tax revenues. The provision may also encourage developers to subdi vide larger properties into 10-acre “mini-estates” that meet the size requirements for Clean and Green, but do not provide the kind of open space that the law was intended to protect. These “mini-estate” owners could pay considerably less in property taxes than people who own lower-value residences on smaller parcels in the same coun ty- As large forestlands are subdi vided, it often makes forest man agement more difficult, and many of the smaller parcels are essentially removed from the land base that sup ports Pennsylvania’s forest products indus try. v a B rr E Another point of contention with Clean and Green is that the penalties for with drawing from the pro gram are not high enough compared to the potential profit from developing the land. Many govern ment officials believe that the penalties do little to prevent devel opers from purchasing land and enrolling it in the program until the time is right to de velop the property. In this way, the program can reduce the cost of land speculation, po tentially encouraging development. As with any tax, there are complaints from all sides: county officials, landowners, rural counties, and urban counties. What is clear, though, is that there are issues to ad dress with the Clean and Green program for forestland. •rams uifliucD ALL BREEDS-AKC, ACA, Pure & Mixed TOP DOLLAR PAID Call Randy 570/822-2033 Pickups Every Week PfckJ Dependable