Lawrence County LERTA “Tax Abatement” Program

On October 10th, 2018 by Resolution number 2018-205 the Lawrence County Commissioner’s amended their LERTA Tax Abatement Program.  The program was created pursuant to the Local Economic Revitalization Tax Assistance Act (LERTA) which was passed as Act 76 in 1977 and amended by Act 90 of 1988.  The purpose of this program is to assist areas who are struggling economically and try to attract new businesses and growth with new construction projects by offering tax benefit programs.

Lawrence County’s program is 5 years for any countywide Industrial Property or Commercial properties located in the Central Business Districts.

Qualifying properties

  1. The exemption granted herein shall only apply to improvements on any Countywide industrial property or commercial property located within the LERTA District designated by the Tax Authority.
  2. The exemption is based off of the increase in assessment after the property has been completed and reassessed by the Lawrence County Assessment Office. If the assessment of the improvement has not increased by more than $100,000 the application for abatement will be null and void.
  3. The exemption is based off of the increased improvement value and according to the following schedule:
    1. Year one (1) – 100%
    2. Year two (2) – 80%
    3. Year three (3) – 60%
    4. Year four (4) – 40%
    5. Year five (5) – 20%
    6. Year six (6) – 0%     

 Procedure for applying for abatement

  1. Any person desiring tax exemption pursuant to Resolution R-2018-072, shall notify each local taxing authority granting such exemption in writing on a form provided by it submitted at the time he secures the building permit, or if no building permit or other notification of new construction or improvement is required, at the time he commences construction. A copy of the exemption request shall be forwarded to the board of assessment and revision of taxes or other appropriate assessment agency. The assessment agency shall, after completion of the new construction or improvement, assess separately the new construction or improvement and calculate the amounts of the assessment eligible for tax exemption in accordance with the limits established by the local taxing authorities and notify the taxpayer and the local taxing authorities of the reassessment and amounts of the assessment eligible for exemption. Appeals from the reassessment and the amounts eligible for the exemption may be taken by the taxpayer or the local taxing authorities as provided by law.
  2. Applicants must submit documentation of all construction costs in order to be considered for an abatement on the renovation of an existing structure. The documents required are but not limited to receipts for materials and delivery location confirmation.
  3. Applicants must submit the following documentation for new constructions. Documents required, but not limited to, are Building Permits, Land Development Plans and Construction Plans.
  4. Qualifying properties must be located within a LERTA Designated Area of the Tax Authority. Please see map of the tax authorities to which you want to apply for the LERTA Tax Abatement.
  5. After the application is considered for exemption and acted on by the Lawrence County Board of Assessment Appeals, the application will be returned to the Lawrence County Assessor. The County Assessment office shall, after completion of the improvements, assess the property.  If the assessment of the improvement has not increased by more than $100,000 the application for abatement will be null and void.

Any other regulations not mentioned in these rules and regulations will be enforced by Act 76 of 1977 (Amended Act 90 of 1988)
Local Economic Revitalization Tax Assistance Act.

Abatement Program Documents

Abatement Rules and Regulations

Abatement Application

MAPS

City of New Castle

Ellwood City Borough

Neshannock Township

Shenango Township

Union Township