Tax Abatements and Exemptions

Allegheny County has several programs that may help to reduce or eliminate a property tax bill.

Act 50 (Homestead/Farmstead Exclusion)

Eligibility: Property owners with primary residences in Allegheny County

Benefit: Reduction of property assessment value of home by $18,000 for county tax purposes only

Act 76 Local Economic Revitalization Tax Assistance Act (LERTA)

Eligibility: Commercial and industrial businesses in some municipalities in specific areas

Benefit: Tax abatement; varies by property

Act 77 (Senior Citizen Tax Relief)

Eligibility: Allegheny County residents who meet these requirements:

  • At least 60 years old
  • Have an annual income of $30,000 or less
  • Have lived in and owned their current Allegheny County residence for at least 10 years

Benefit: A 30% reduction in their county tax bill

Act 132 (Residential Visitability Design Tax Credit Program)

Eligibility: Businesses and individuals creating new construction or renovations that provides access for people of all abilities into residential housing

Benefit: The total amount of the tax credit granted shall be the lesser of

  • $2,500 over a period of 5 years or
  • The total amount of all property tax increases levied by Allegheny County due to eligible construction/renovation

Act 156-PA (Clean and Green Program)

Eligibility: Land in agriculture use, agricultural reserve, or forest reserve in Allegheny County

Benefit: Taxes are based on agricultural use rather than value of the property, which may lower taxes

Catastrophic Loss

Eligibility: 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

Benefit: A reduction in their property assessment

Tax Exemptions (for Nonprofit Organizations and Governmental Entities)

Eligibility:
  • Burial grounds
  • Churches
  • Courthouses
  • Educational institutions
  • Fire stations
  • Hospitals
  • Jails
  • Other public property used for public purposes
  • Public parks for public use
  • Some disabled veterans

Benefit: Exemptions from real property taxation authorized by state law

Other Tax Information

PURTA (Public Utility Realty Tax Act)

This tax exemption program is for properties owned by public utility companies with current usage for utilities, such as railroads.

PURTA (Public Utility Realty Tax Act)

Tax Exempt Status Challenge

Taxing authorities may challenge the tax-exempt status of properties in their jurisdiction.

Tax Exempt Status Challenge

Contact

Questions? Call 412-350-4636 and select Option 2.