Residents would vote on many service-area changes, while owners seeking farm-use assessments would submit yearly records or, in some cases, a plan and next-year tax information.
Residents would vote separately on many proposals to change service areas that provide roads, fire protection, or parks and recreation. Exceptions cover some fire and road service areas and certain parcels.
Owners seeking farm-use land assessments would provide farming and tax details each year. Those with no farm-income history could apply with a plan, then file tax information the following year.
Residents would vote separately on many proposals to abolish, enlarge, alter, or combine service areas. Separate approval is required from voters in each affected service area and, in some cases, from voters in areas proposed for inclusion. The rules apply to service areas providing roads, fire protection, or parks and recreation where voters live. Exceptions cover certain small fire-service boundary changes, some road-service-area changes in second class boroughs, and specified parcels with road access needs. This section takes effect July 1, 2026.
Owners seeking a farm-use assessment would apply each year and provide farming and tax information; some applicants without farm-income history could file a plan and provide tax information the following year. The rules cover owners applying for farm-use assessment, including S corporations and owners of leased farm land. Applications are due by May 15. Leased land requires a signed lease covering the period for which the assessment is sought. Applicants with no farm-income history may file a declaration of intent; missing the required next-year filing forfeits the exemption. Farm use includes producing agricultural products that sell for at least $2,500 during the tax year. Marijuana production is excluded. The section does not apply to land with an outstanding lease or option to buy its surface rights, or to land classified or restricted by the state for agriculture. Sections 2–4 take effect February 1, 2027. Annual applications are due by May 15; the follow-up filing is due by April 15 of the next year.
No hearings or votes scheduled.