Administrative Services

 

Local Economic Revitalization
Tax Assistance Act
(Act 76 LERTA)

Abatement for Commercial & Industrial Property
Handshake Picture for Home Improvements Act 42 County 

The purpose of the Act 76 LERTA Abatement is to encourage commercial and industrial business in municipalities throughout Allegheny County.

The abatement is filed with the municipality in which the property is located. 

A copy of the abatement is to be forwarded to the Commercial Industrial Assessment Division of the Office Property Assessments at the following address: Assessor's Office
Lexington Tech Park
400 N. Lexington Avenue
Pittsburgh, PA 15208
(412) 473-4285

 

Since ordinances vary with each municipality, the property owner should contact the municipality in question to ascertain whether or not they participate in the LERTA program. Most often, the ordinances cover only a limited and specific area of the municipality.The length of the abatement and the dollar amount of the abatement vary with each municipality's ordinance.

Allegheny County does not participate in all municipalities. 

Municipalities who have Adopted the Act 76 LERTA Abatement 

MUNICIPALITY  COUNTY  MUNICIPALITY  SCHOOL DISTRICT 
City of Pittsburgh
(File at City Treasurer's Office)

 
X
 
City of McKeesport
 
X X
Carnegie Borough
 
X X
Collier Township X X X
Forward Township
 
X
 
Harrison Township X X X
Jefferson Borough X X X
Leetsdale Borough X X
 
McKees Rocks Borough X X
 
Moon Township
(Moon Transportation Authority)

 
X X
Mount Lebanon
Township
X X X
Munhall Borough X X X
Swissvale Borough
 
X X
Wilkinsburg Borough
 
X