Pennsylvania’s Clean and Green program does not permit Solar Development unless a minimum of 50% of energy produced is used on-site. Therefore, development under a Solar Lease Agreement will trigger Clean and Green rollback taxes and penalties. It is crucial that the property owner negotiates complete reimbursement or payment of Clean and Green rollback taxes and penalties by the Solar Company. Just as importantly, the property owner must negotiate that the solar company must pay or reimburse the landowner for all Clean and Green taxes on an annual basis. For example, if a landowner has 100 acres removed from the Clean and Green program, that 100 acres will now be taxed on an annual basis at a fair market rate. The landowner must negotiate to have the solar company pay the difference between the fair market value and Clean and Green tax rates annually.