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PRINTER'S NO. 276
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 339
Session of
2025
INTRODUCED BY MASTRIANO, PENNYCUICK, GEBHARD, STEFANO AND
J. WARD, FEBRUARY 26, 2025
REFERRED TO AGRICULTURE AND RURAL AFFAIRS, FEBRUARY 26, 2025
AN ACT
Amending the act of June 30, 1981 (P.L.128, No.43), entitled "An
act authorizing the creation of agricultural areas," further
providing for purchase of agricultural conservation easements
and for Agricultural Conservation Easement Purchase Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 14.1(d)(1)(v) of the act of June 30, 1981
(P.L.128, No.43), known as the Agricultural Area Security Law,
is amended and subsection (i) is amended by adding a paragraph
to read:
Section 14.1. Purchase of agricultural conservation easements.
* * *
(d) Program approval.--
(1) The standards, criteria and requirements established
by the State board for State board approval of county
programs for purchasing agricultural conservation easements
shall include, but not be limited to, the extent to which the
county programs consider and address the following:
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(v) (I) Provisions requiring a farmland tract to be
contiguous acreage of at least [50] 25 acres in size
unless the tract is at least ten acres in size and is
either utilized for a crop unique to the area or is
contiguous to property which has a perpetual
conservation easement in place held by a "qualified
organization" as defined in [section 170(h)(3) of the
Internal Revenue Code of 1986 (Public Law 99-514, 26
U.S.C. § 170(h)(3))] 26 U.S.C. § 170(h)(3) (relating
to charitable, etc., contributions and gifts).
(II) A county may require a farmland tract to be
contiguous acreage of at least 35 acres in size
unless the tract [is at least ten acres in size and]
is [either] utilized for a crop unique to the area,
adjacent to the preserved land or is contiguous to a
property which has a perpetual conservation easement
in place held by a "qualified conservation
organization" as defined in [section 170(h)(3) of the
Internal Revenue Code of 1986] 26 U.S.C. § 170(h)(3).
If a county implements the provisions of this
subclause, State funds used for the purchase of an
agricultural conservation easement less than 50 acres
in size may include costs incidental to the purchase
and shall not exceed 50% of the purchase price per
acre, unless it is at least ten acres in size and is
either utilized for a crop unique to the area or is
contiguous to a property which has a perpetual
conservation easement in place held by a "qualified
conservation organization" as defined in [section
170(h)(3) of the Internal Revenue Code of 1986] 26
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U.S.C. § 170(h)(3). A county program shall require a
minimum weighted value of 20% for prioritizing
applications for agricultural conservation easement
purchase when implementing the provisions of
paragraph (ii.1).
* * *
(i) Subdivision of land after easement purchase.--
* * *
(3) (i) Notwithstanding the provisions of paragraph (1)
and subsection (d)(1)(v), a county program shall provide
for land subject to an agricultural conservation easement
to be subdivided under the following conditions:
(A) The tract to be created by subdivision is
less than ten acres.
(B) The tract created under clause (A) is
conveyed or transferred to the owner of a contiguous
tract of land subject to an agricultural conservation
easement under this act.
(C) Deeds of merger are prepared and filed with
the recorder of deeds as follows:
(I) To add the tract created under clause
(A) as a fee simple interest to the parcel of the
new owner .
(II) To add the tract created under clause
(A) to the deed of easement of the new owner.
(D) The tract remaining after subdivision under
clause (A) meets the provisions of paragraph (1) and
subsection (d)(1)(v).
(ii) A subdivision under this paragraph shall not be
subject to a roll-back tax under the "Pennsylvania
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Farmland and Forest Land Assessment Act of 1974."
* * *
Section 2. Section 14.2 of the act is amended by adding a
subsection to read:
Section 14.2. Agricultural Conservation Easement Purchase Fund.
* * *
(c) Realty transfer tax funding.--Ten percent of the tax
collected by the Commonwealth under section 1102-C of the act of
March 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of
1971," shall be deposited into the fund for the p urchase of
agricultural conservation easements under section 14.1.
Section 3. This act shall take effect in 30 days.
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