Residential Visitability Tax Abatement (Act 132)

Tax Credit Program

The Residential Visitability Design Tax Credit Program (Act 132), provides for:

• Tax credits as incentives to new construction or renovation projects creating access for disabled individuals into residential housing.
• The total amount of the tax credit granted shall be the lesser of:
  • $2,500 (over a period of 5 years)
  • The total amount of all increases in property taxes levied by Allegheny County / City of Pittsburgh as a result of the construction/renovation.
• Established by Allegheny County Council Legislative File ID 2840-06, Ordinance Enactment No. 39-06-OR(PDF, 22KB) dated 11/29/2006.
• Standards and Definitions(PDF, 381KB)

How to Qualify

Complete the Act 132 Application(PDF, 681KB) following the Instructions(PDF, 66KB).

File the application with the Office of Property Assessments no later than 90 days from the issuance of the occupancy permit.

Send the application to:

Office of Property Assessments
Attn: Legislative Acts
542 Forbes Avenue, Room 347
Pittsburgh, PA 15219

The property will be inspected for eligibility, and an Inspection Report(PDF, 607KB) completed.

Questions?

Contact the Office of Property Assessments.

Phone: 412-350-4636 (INFO), option 2
Monday - Friday, from 8:30 am to 4:30 pm

Contact us online