County Act 42
* This program is for COUNTY tax purposes only * Regulations for Abatement of Allegheny County
|Homeowners making improvements are eligible to have the first $36,009
in value abated for County taxes for three years, until 2013.
Real Estate Taxes for Home Improvements
(ACT 42 of 1977)
The following are the ACT 42 regulations of the Allegheny County Office of Property Assessments adopted on December 5, 2000. These regulations continue the Resolution of the Allegheny County Commissioners, adopted on May 23, 1996, under the authority of Act 42, 1977, 72 P.S. Section 4711-1011, et seq., to abate Allegheny County real estate taxes on improvements to existing homes.
- Allegheny County real estate taxes are abated as described below for improvements to existing homes in Allegheny County.
- The amount of the abatement will be for up to the first $36,009 of improvements.
- The abatement is for a period of 3 years, or up through the expiration date of the abatement, 12/31/2013, whichever comes first and will be granted when the improvements are completed before the ACT 42 expiration date of 12/31/2013.
- The program applies to home improvements to existing homes after 1/1/1996.
- The following steps must be taken by the property owner to obtain approval of the ACT 42 abatement for improvements to an existing home.
- The property owner must complete the ACT 42 - Application for Home Improvement Abatement.
- Attach a copy of the building permit obtained from the municipality where the improvements to the existing home are intended. If the municipality does not issue building permits for improvements to the existing homes, then a written request must be made in place of the building permit.
- The Office of Property Assessments will then process the application. An assessor will:
- Receive a copy of the written request for the ACT 42 abatement.
- Promptly inspect the location.
- Monitor the construction.
- When the construction is completed, determine the amount of the ACT 42 abatement and submit this information for final approval and processing.
- The ACT 42 abatement of Allegheny County real estate taxes begins in the tax year after the completion of the improvements to the existing home. Any person who purchases a property for which an application for the abatement was made, or for which the abatement was approved, will have the rights and benefits of the application or approved abatement.
- The approval of all abatements under this program shall be by the Allegheny County Office of Property Assessments. Notice of action taken in determining entitlement to the abatement shall be given to the property owner and the taxing jurisdictions where the property is located. The property owner and the taxing jurisdictions of the property shall have rights of appeal from the action of the Allegheny County Office of Property Assessments.
- To expedite processing of the ACT 42 application, please notify The Office of Property Assessments, Special Acts Department, when construction is completed.
Act 42 - County Form