Tax Abatements and Exemptions
Allegheny County offers several abatements and exemptions that may reduce your County tax bill. The County has no control over school and municipal taxing authorities. For concerns regarding school and municipal taxes, contact your local officials.
Act 1 (Property Tax Relief)
Property owners with primary residences in Allegheny County are eligible to have the property assessment value of their homes reduced for school tax purposes only. If they are already receiving the Act 50 Homestead Exclusion, property owners are automatically enrolled in the Act 1 program.
Act 42 - City of Pittsburgh
If you purchase or build a new home in the City of Pittsburgh your city and school district taxes can be abated up to the maximum amount of $86,750 for three years
If you are making home improvements to your existing home in the City of Pittsburgh you are eligible to have the first $36,009 in value abated for city and school district taxes for three years.
Act 42 - County
Homeowners making improvements are eligible to have the first $36,009 in value abated for County taxes for three years, until 2013.
Act 50 (Homestead/Farmstead Exclusion)
County property owners with primary residences here are eligible to have the property assessment value of their home reduced by $18,000 for County tax purposes only.
Act 76 (LERTA)
In some municipalities, commercial and industrial businesses in specific areas are eligible for tax abatements. Please contact the municipality in question to check participation and eligibility requirements.
Act 77 (Senior Citizen Property Tax Relief)
Residents who are at least 60 years old, have an annual income of $30,000 a year or less (counting just half of Social Security or Railroad Tier One benefits) and have lived in and owned their current Allegheny County residence for at least 10 years are eligible for a 30 percent reduction in their County tax bill.
Act 132 (Residential Visitability Design Tax Credit Program)
This program offers a tax credit as an incentive for new construction or renovation that provides access for disabled individuals into residential housing. The total amount of the tax credit granted shall be the lesser of $2500 (over a period of 5 years) or the total amount of all increases in property taxes levied by Allegheny County as a result of the construction/renovation eligible for the tax credit.
Act 156-PA (Clean & Green Program)
Land in agriculture use, in agricultural reserve, and in forest reserve in Allegheny County is eligible to be assessed at the value it has for that use instead of at base year value.
Act 202 (New Construction)
New homes constructed in Allegheny County are eligible to have up to the full value of the building abated for tax purposes for two years, until 2013.
Property owners who have suffered damage to a structure due to a fire or other natural disaster resulting in 50% or more diminished property value may qualify for a reduction in their property assessment.
Exemptions (for Non-Profit Organizations and Governmental Entities)
Exemptions from real property taxation are authorized by state law for: Churches, Burial Grounds, Hospitals, Educational Institutions, Fire Stations, Courthouses, Jails, some Disabled Veterans, Public Parks for public use, and other public property used for public purpose.
The Office of Property Assessments will require any taxing body that wishes to challenge a current exempt parcel to file the Taxing Jurisdiction Exemption Challenge application. All challenges must be postmarked or filed in person by March 31st of the current tax year. If March 31st falls on a holiday or a weekend, the challenge may be filed until the close of business on the next regular business day. Challenges received after the March 31st deadline will be held by the Office of Property Assessments and reviewed for the following tax year.