Start with land that has sold and has a use like yours. Then check the town, road rights and any tax-program papers. In Luzerne County, a plan to divide land may go through the county or a local town office. A low Clean and Green tax value also means something different from a sale price. These details can change which sales make useful matches.

Match the map to your deed before choosing sales
Start with the land ID on your deed or tax bill. The county’s map questions page explains that its parcel maps serve tax-assessment needs. The lines on the screen are not an exact boundary survey.
If a line crosses a house or looks out of place, don’t guess where your land ends. Get the deed and any recorded survey. Ask the mapping office about the record. The county notes that map lines may be corrected when recorded surveys arrive.
For your own price notes, write down the town, acres and deed reference. Mark any gap between the deed, tax record and map. Resolve a size or boundary question before using a price per acre. You want a comparison for the land you actually own.
Find out who reviews a plan to divide the land
Luzerne County’s land-division page lists towns under county review and towns with their own rules. A subdivision means dividing land into lots. The review office depends on the municipality, which is your township, borough or city.
For example, Dallas Borough appears on the county-review list. Dallas Township appears on the other list. A similar place name does not mean the same review route.
Use your parcel’s town name when asking who reviews a split. Bring a sketch of the proposed lots, driveway and home sites. Ask what papers and site checks are needed before the lots can be sold as approved home lots.
A tract with approved lots is a different comparison from land with only a sketch. If you hope to sell several lots, get survey and site-work estimates first. Compare the money left after that work with an offer for the whole tract.
Check Clean and Green papers before agreeing on a sale date
Clean and Green is a farm and forest tax program. The county’s program booklet explains that its use value is based on farm or woodland use. That number does not measure every possible use of the land. Keep it separate from your expected sale price.
If your land is enrolled, open the county’s current Clean and Green forms. Its 2026 sale-notice form calls for notice 30 days before a proposed ownership change, land division or use change. The form also says the notice must be recorded.
Gather the land IDs, enrollment date and acres involved. The form asks about earlier land sales from the original tract and the planned use. Ask the Assessment Office how your sale fits and which current recording steps apply.
Do this before picking a short closing date. Ask whether a proposed use or split could cause extra taxes. Get the answer for your tract rather than assuming that every sale ends the program.
Choose sales with the same kind of useful ground
A flat home site with road access can be a poor match for a steep wooded tract. A nearby sale is only a starting point. You need to know what the buyer received.
- Was it vacant land, or did the price include a house or other buildings?
- Did one sale cover several parcels? Count the full acres sold once.
- Was there a public road entrance or a written right to cross other land?
- Were home lots approved, or was more review still needed?
- Was the sale recent, and was it an ordinary sale between separate parties?
Save the record behind each answer. Leave out a sale if you can’t tell which land or buildings were included. An asking price can show what another seller hopes to get. It does not show what a buyer paid.
Once you have a few sound matches, note the differences beside each price. Don’t force them into one county-wide average. A buyer may value the easier home site, while a woodland buyer may care more about access and usable ground.
Make one short sheet for each offer
Use these five lines to compare a whole-tract offer with a plan to sell lots:
- Land included: list every land ID, the acres and any part you would keep.
- Price: write the total offer, not just the price per acre.
- Work first: list surveys, site checks or road work you would pay for.
- Sale costs: ask who pays closing costs and any tax-program charges.
- Timing: note the buyer’s review period and what could delay the sale.
Leave unknown costs blank and ask for estimates. If the lot plan depends on approval, show that next to the price. This helps you compare money you might keep with money from an offer you can review today.
You can use our land-offer comparison sheet for the numbers. For a direct-sale discussion, tell us about your land. Share the deed, land IDs and any survey or Clean and Green papers you already have.
Questions About Luzerne County Land Value
Is my Clean and Green value a sale price?
No. It is a tax value based on farm or woodland use. Use completed sales of similar land to help price a sale. Keep the tax-program record in your notes as a separate item.
Does Luzerne County review every land split?
No. The county lists towns under its land-division rules and towns with their own rules. Check the municipality for your parcel before choosing the review office.
Can I use the county map as a boundary survey?
No. The county says its map serves tax-assessment needs. Get the deed and any recorded survey if the acreage or boundary is unclear.
What should I ask before selling enrolled land?
Ask the Assessment Office about the current sale-notice and recording steps. Share the whole-tract or split plan and planned use. Ask whether your plan could cause extra taxes.
