It may have some impact. Changes were made at the end of 2010 to the law that allows agricultural and forest lands to be eligible for preferential property tax treatment. If mineral rights were owned by someone other than the surface owner before the end of 2010, Clean and Green status is not affected by drilling. For other properties enrolled in the Clean and Green program, the landowner who leases his property may be responsible for back taxes at full assessed value, but only for the portion of the property used for wellsites and the access roads. Prior to the amendments, some counties were removing entire properties from the Clean and Green program when oil and gas development occurred. Payment of rollback taxes can be a provision written into a lease.