City Act 42
|If you purchase or build a new home in the City of Pittsburgh you can be abated up to the maximum amount of $86,750 assessed dollars off of the building (house) assessment. This abatement is in effect for three (3) years as of the first year the purchase is tax assessed.
If you do home improvements to your existing home in the City of Pittsburgh and the improvements are applicable, you can be abated up to the maximum amount of $36,009 assessed dollars from the increase of your assessment. This abatement is in effect for three (3) years as of the first year the improvement is tax assessed.
Regulations for Abatement of
City of Pittsburgh Real Estate Taxes
for New Construction or Home Improvements
(ACT 42 of 1977)
* This program is for CITY OF PITTSBURGH and
SCHOOL DISTRICT OF PITTSBURGH tax purposes only *
- The following steps must be taken by the property owner to obtain approval of the CITY ACT 42 abatement for new construction or home improvements to an existing home.
- The property owner must complete the CITY ACT 42 - Application for New Construction or Home Improvement Abatement.
- The property owner must apply for the CITY ACT 42 within 180 days of the issuance of the building permit.
- The property owner must attach a copy of the building permit to the CITY ACT 42 application.
- The Office of Property Assessments will then process the application. An assessor will:
- Receive a copy of the written request for the CITY ACT 42 abatement.
- Promptly inspect the location.
- Monitor the construction.
- When the construction is completed, determine the amount of the CITY ACT 42 abatement and submit this information for final approval and processing.
- The CITY ACT 42 abatement of real estate taxes begins in the tax year after the completion of the new construction or home 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 CITY ACT 42 application, please notify the Office of Property Assessments, Legislative Acts Division, when construction is completed.
- The tax abatement will then be applied towards your city and school taxes for City of Pittsburgh residents with new construction or home improvement.
Act 42 - City Form