Assessment – Gas Industry
Landowners in Wyoming County should be aware that structures developed by or for the natural gas industry may affect property records and could be subject to property taxation.
Gas well sites and related facilities — other than gas pipelines — may be considered taxable improvements to real estate depending on the circumstances.
Examples of Taxable Structures
Examples of structures that may be considered taxable improvements include:
- Water impoundments
- Well pads
- Roads or bridges constructed for site access
- Compressor station sites
- Buildings and operational structures
- Pipe storage yards
- Equipment storage yards
- Water depots
- Quarries
- Water transport lines
- Leasing of existing structures to third-party entities
The Assessment Office may review these improvements to determine whether they should be reflected in the property assessment record.
Clean and Green Considerations
Land enrolled in the Clean and Green (Act 319) program may be affected by certain types of natural gas development.
If land use changes or structures are constructed on enrolled acreage, rollback taxes and penalties may apply under program rules.
Landowners should contact the Assessment Office before assuming that Clean and Green enrollment will not be affected.
Questions About Gas Development and Assessment
If you are a landowner with questions about gas industry development on your property, or how structures may affect your assessment record, contact the Wyoming County Assessment Office.