Pennsylvania Farm Succession Planning
By Sean Quinlan, Esq. · Updated January 15, 2025
Pennsylvania has a robust set of tools for keeping farms in the family — agricultural inheritance-tax exemption, Clean and Green, and conservation easements.
Agricultural exemption
72 P.S. § 9111(s) exempts agricultural real estate transferred to family members who continue the farming use for 7 years. Major savings on the 4.5% lineal rate.
Clean and Green
Preferential real estate tax assessment for active farmland. Triggered for rollback tax if the use changes.
Equalization
When some children farm and others don't, life insurance and non-farm assets equalize the inheritance without forcing a farm sale.
This article is general information about Pennsylvania law as of the update date above. It is not legal advice for your situation and does not create an attorney-client relationship. For advice on your specific facts, please schedule a consultation.
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