Local Economic Revitalization Tax Assistance

About LERTA

The North Huntingdon Local Economic Revitalization Tax Assistance (LERTA) program provides temporary exemption from Township, School District, and County real estate taxation for industrial, commercial, or business property within designated areas. Upon completion of construction, the assessed value is recalculated to identify the difference between original and post improvement value. The difference will be exempt from 100% of real property taxes over the first five years.

Eligibility

As a commercial or industrial property owner you may be eligible for a real estate tax abatement for up to five years on new construction developed. The exemption is for new construction and not existing buildings and land. View a map of current LERTA Districts (PDF) in North Huntingdon.

Choosing LERTA

To give the property owner an incentive for building and developing dilapidated or vacant property, North Huntingdon Township adopted the LERTA Program in December 2016. LERTA provides a tax incentive to improve underutilized property in commercial and industrial areas and entices investment toward a more prosperous community.

Taking Advantage

During the planning and design phase of your construction project, discuss LERTA program potential with the Township.  An application for LERTA status must be prepared and submitted when filing for a building permit. Following approval of the property status as LERTA qualified, a reassessment will be completed following final construction to determine tax exemption levels.